Developing an online collaborative system within the domain of financial auditing

Pavel Nastase and Lucian Cristian Eni ()
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Pavel Nastase: The Bucharest University of Economic Studies
Lucian Cristian Eni: The Bucharest University of Economic Studies

The AMFITEATRU ECONOMIC journal, 2015, vol. 17, issue 39, 823

Abstract: The research paper, focused on a rather technical approach, has the goal to design a system that brings together diverse audit stakeholders and investigates how an audit database available online can be implemented in SharePoint, as part of an on-line audit system which is collaborative and national. The online audit database covers various information needs for both financial auditors and the employees of the Chamber of Financial Auditors of Romania. For rapid deployment, we used various tools: Microsoft SQL Server 2008 R2, SharePoint Server 2010, SharePoint Designer 2010 and various implementation features: external content types, external lists, business data web parts etc. In this paper, we use two research methods: the first one is empiric, based on formulating a questionnaire and the interpretation of the results, while the second is the analysis of the implementation process by using a step-by-step approach. The online audit database stores information about the results of previous audits, the opinions issued as result of audits, the results of online electronic inspections, audit firms, audited entities, risks identified etc. The conclusion was that the online database, which is updated through Internet, is feasible to implement in SharePoint, for multiple audit stakeholders including financial auditors who can sell their financial audit services benefiting from the transparency that the system provides.

Keywords: online collaborative system; online database; Microsoft SharePoint; audit firms; financial auditors; oversight body (search for similar items in EconPapers)
JEL-codes: C81 C82 C88 D85 M42 (search for similar items in EconPapers)
Date: 2015
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