2CASE - Cloud Computing Based Audit Staff Evaluation by Using the GPS4GEF On-Line Prototype
Financial Audit, XIII, No.7(127)/2015, 16-28 & 94-106, ISSN: 1583-5812, on-line ISSN: 1844-8801, revista.cafr.ro/uploads/AF-7-2015---Site-0454.pdf
29 Pages Posted: 25 Jun 2015
Date Written: July 2015
The performances of the auditing activities depend on theoretical and applied knowledge, experience and, not least, on familiarizing the audit team with some targeted specificity. Most often the assessment of the extent to which these characteristics lies requires unreasonably high human, time and financial resources in the context of the freely available technologies and on-line applications. The latter promptly respond to the needs of topicality, speed, flexibility, portability, power of suggestion and automation of evaluation activities.
Considering theoretical and practical arguments the paper presents the advantages of using generators of online questionnaires with automatic feedback together with interactive multimedia in assessment activities of audit staff, continuing a previous creative effort finalized with the prototype symbolically called GPS4GEF.
This article also promotes the use of an evaluation method with possible references to examples illustrated through interactive scenarios type "documentation-simulation". The method is fully presented in a previously published article which defines the LIVES4IT approach. Despite the inevitable theoretical elements and references, this study proposes and gets a strong practical specificity.
Note: Downloadable document is in English and Romanian.
Keywords: On-Line Evaluation Forms, Interactive Multimedia, the 2CASE technique, the GPS4GEF prototype
JEL Classification: C61, D81, M42
Suggested Citation: Suggested Citation