Developing an online collaborative system within the domain of financial auditing

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...

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Main Authors: Pavel Năstase, Lucian Cristian Eni
Format: Article
Language:English
Published: Academy of Economic Studies of Bucharest 2015-05-01
Series:Amfiteatru Economic
Subjects:
Online Access:http://www.amfiteatrueconomic.ro/ArticolEN.aspx?CodArticol=2428
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spelling doaj-4aa1d5b1a5af4f008dd6941cfb0965272020-11-24T21:07:14ZengAcademy of Economic Studies of BucharestAmfiteatru Economic1582-91462247-91042015-05-011739823835Developing an online collaborative system within the domain of financial auditingPavel Năstase 0Lucian Cristian Eni 1Bucharest University of Economic Studies, RomaniaBucharest University of Economic Studies, RomaniaThe 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. http://www.amfiteatrueconomic.ro/ArticolEN.aspx?CodArticol=2428online collaborative systemonline databaseMicrosoft SharePointaudit firmsfinancial auditorsoversight body
collection DOAJ
language English
format Article
sources DOAJ
author Pavel Năstase
Lucian Cristian Eni
spellingShingle Pavel Năstase
Lucian Cristian Eni
Developing an online collaborative system within the domain of financial auditing
Amfiteatru Economic
online collaborative system
online database
Microsoft SharePoint
audit firms
financial auditors
oversight body
author_facet Pavel Năstase
Lucian Cristian Eni
author_sort Pavel Năstase
title Developing an online collaborative system within the domain of financial auditing
title_short Developing an online collaborative system within the domain of financial auditing
title_full Developing an online collaborative system within the domain of financial auditing
title_fullStr Developing an online collaborative system within the domain of financial auditing
title_full_unstemmed Developing an online collaborative system within the domain of financial auditing
title_sort developing an online collaborative system within the domain of financial auditing
publisher Academy of Economic Studies of Bucharest
series Amfiteatru Economic
issn 1582-9146
2247-9104
publishDate 2015-05-01
description 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.
topic online collaborative system
online database
Microsoft SharePoint
audit firms
financial auditors
oversight body
url http://www.amfiteatrueconomic.ro/ArticolEN.aspx?CodArticol=2428
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