Consolidating Source Data in Audit Reports

Author:Researcher Daniel HOMOCIANU, Ph. D.; Univ. Prof. Dinu AIRINEI, Ph. D.

JEL:C61, D81, D83, M42

DOI:

Keywords:data, enterprise data management, dynamic reports, the S-DOT technique

Abstract:
Under the current conditions where the smooth running of the audit activity involves taking into account the multiple aspects to be analyzed for the same problem and, very often, several data sources, the quality, speed and flexibility of reporting in strict relation with the quality, speed and flexibility of data processing are key factors for the success of this activity. This paper displays both theoretically and also with practical examples and arguments some specific features of these key factors. The innovations refers both to enrich the examples and figures described with references to the scenarios developed and effectively captured by the authors and also to a data processing technique proposed and theoretically described in this material and which is more justified in the light of certain limits notified to current software applications, specifically in the category of databases, spreadsheets and web-based multidimensional data analysis applications.\r\n

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