Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/310469 
Erscheinungsjahr: 
2011
Quellenangabe: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 10 [Issue:] 3 [Year:] 2011 [Pages:] 424-436
Verlag: 
Bucharest University of Economic Studies, Bucharest
Zusammenfassung: 
Because of the globalization trend and of the need to keep pace with changes in today's changing environments, audit organizations are extending their teleworking facilities, given the multiple benefits both to auditors and to audit companies. The main purpose of this paper is to emphasize the features of the teleworking concept and to identify the key challenges auditors are facing when performing audit activities and audit missions from remote locations. Furthermore, this paper focuses also on the advantages brought by the on-line and continuous audit concept in order to successfully implement teleworking. The contribution of this research paper is represented by the results obtained within a survey conducted by the authors among various audit companies from Romania, with regards to the impact of the extensive use of teleworking in their organizations. The survey was designed to establish the reasons audit organizations are using teleworking audit teams and to identify the main differences between teleworking audit teams and traditional collocated teams.
Schlagwörter: 
teleworking
audit mission
teleworking audit teams
collocated audit teams
on-line and continuous audit
IT security
JEL: 
M42
M15
Creative-Commons-Lizenz: 
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