The Impact of Teleworking on The Audit Mission

Pavel Nastase () and Corina Ionescu
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Corina Ionescu: The Bucharest Academy of Economic Studies, Romania

Journal of Accounting and Management Information Systems, 2011, vol. 10, issue 3, 424-436

Abstract: Because of the globalization trend and of the need to keep pace with changes in today’s changing environments, audit organizations are extending their teleworking facilities, given the multiple benefits both to auditors and to audit companies. The main purpose of this paper is to emphasize the features of the teleworking concept and to identify the key challenges auditors are facing when performing audit activities and audit missions from remote locations. Furthermore, this paper focuses also on the advantages brought by the on-line and continuous audit concept in order to successfully implement teleworking. The contribution of this research paper is represented by the results obtained within a survey conducted by the authors among various audit companies from Romania, with regards to the impact of the extensive use of teleworking in their organizations. The survey was designed to establish the reasons audit organizations are using teleworking audit teams and to identify the main differences between teleworking audit teams and traditional collocated teams.

Keywords: teleworking; audit mission; teleworking audit teams; collocated audit teams; on-line and continuous audit; IT security (search for similar items in EconPapers)
JEL-codes: M15 M42 (search for similar items in EconPapers)
Date: 2011
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