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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Academy of Economic Studies of Bucharest
2015-05-01
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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 |
work_keys_str_mv |
AT pavelnastase developinganonlinecollaborativesystemwithinthedomainoffinancialauditing AT luciancristianeni developinganonlinecollaborativesystemwithinthedomainoffinancialauditing |
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