Business Intelligence Facilities with Applications in Audit and Financial Reporting

Financial Audit (Audit Financiar), ISSN: 1583 - 5812, ISSN on-line: 1844 - 8801. 09/2014; 117(9):pp.17-29

26 Pages Posted: 30 Sep 2014

See all articles by Daniel Homocianu

Daniel Homocianu

Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, Department of Accounting, Business Information Systems and Statistics

Dinu Airinei

Alexandru Ioan Cuza University - Faculty of Economics and Business Administration

Date Written: September 1, 2014

Abstract

Getting the performance in audit work currently requires some additional conditions related to the multitude of issues to be analyzed for the same problem, numerous data sources, quality, speed, flexibility, high power of suggestion and automation in reporting activity. This paper presents using both theoretical arguments and practical examples certain facilities particularly concerning last categories. The novelty refers on one hand to complement the detailed examples in the figures with reference to the scenarios developed and captured in video format by the authors and secondly, to describe a technique which combines multidimensional analysis at presentation with the causal one in Business Intelligence dynamic reports. This representation technique symbolically called in this paper work ACCORD/CADRE involves generating georeferenced representations that require data sources in relational format, fully justifying the need for a data processing technique defined and described in a paper in a previous issue of the journal, namely, S-DOT.

Keywords: Causal Analysis, Business Intelligence, On-line Dynamic Reporting, ACCORD/CADRE (A/C) technique

JEL Classification: C61, D81, D83, M42

Suggested Citation

Homocianu, Daniel and Airinei, Dinu, Business Intelligence Facilities with Applications in Audit and Financial Reporting (September 1, 2014). Financial Audit (Audit Financiar), ISSN: 1583 - 5812, ISSN on-line: 1844 - 8801. 09/2014; 117(9):pp.17-29. Available at SSRN: https://ssrn.com/abstract=2502552 or http://dx.doi.org/10.2139/ssrn.2502552

Daniel Homocianu (Contact Author)

Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, Department of Accounting, Business Information Systems and Statistics ( email )

Romania

Dinu Airinei

Alexandru Ioan Cuza University - Faculty of Economics and Business Administration ( email )

Bd. Carol I no.22
Iasi, RO-700505
Romania

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