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

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

Florin Dumitriu

"Al. I. Cuza" University of Iasi

Date Written: July 2015

Abstract

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

Homocianu, Daniel and Airinei, Dinu and Dumitriu, Florin, 2CASE - Cloud Computing Based Audit Staff Evaluation by Using the GPS4GEF On-Line Prototype (July 2015). 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. Available at SSRN: https://ssrn.com/abstract=2622926 or http://dx.doi.org/10.2139/ssrn.2622926

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

Florin Dumitriu

"Al. I. Cuza" University of Iasi ( email )

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

HOME PAGE: http://www.feaa.uaic.ro

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