On-Line Dynamic Dashboards in Audit Activities

Financial Audit, XIII, No. 5(125)/2015, pp.91-100, ISSN: 1583-5812; ISSN on-line: 1844-8801 - revista.cafr.ro/revista.php?id=142&p=articol&aid=926

23 Pages Posted: 5 May 2015

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: May 2015

Abstract

Getting the performance in auditing currently demands many requirements of real time management of many data sources and analysis dimensions, up to date characteristics, speed, flexibility, portability, suggestive power and reporting automation. This paper presents, using theoretical and practical arguments, the advantages of using data available on-line for reporting and audit activities. The novelty consists in using figures and examples enriched by references to interactive scenarios of “documentation-emulated application” constructed by the authors and also in describing a technique of transforming on-line data into on-line complex reports with dynamic and interactive behavior specific to Business Intelligence support technologies. This technique is symbolically named COL3D in this paper and accompanies a proposal to create a unique Romanian register of audit engagement (OL2RAM) for institutions financed by the state budget and/or by European funds, being on-line available and editable by authorized users.

Keywords: On-Line Form, Dynamic Dashboard, On- Line Dynamic Reporting, The OL2RAM Register, The COL3D Technique

JEL Classification: C61, D81, D83, M42

Suggested Citation

Homocianu, Daniel and Airinei, Dinu, On-Line Dynamic Dashboards in Audit Activities (May 2015). Financial Audit, XIII, No. 5(125)/2015, pp.91-100, ISSN: 1583-5812; ISSN on-line: 1844-8801 - revista.cafr.ro/revista.php?id=142&p=articol&aid=926. Available at SSRN: https://ssrn.com/abstract=2602661 or http://dx.doi.org/10.2139/ssrn.2602661

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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