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
Date Written: September 1, 2014
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: Suggested Citation