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The Impact of Teleworking on The Audit Mission

Author

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  • Pavel NASTASE

    ()

  • Corina IONESCU

    (The Bucharest Academy of Economic Studies, Romania)

Abstract

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.

Suggested Citation

  • Pavel NASTASE & Corina IONESCU, 2011. "The Impact of Teleworking on The Audit Mission," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(3), pages 424-436, September.
  • Handle: RePEc:ami:journl:v:10:y:2011:i:3:p:424-436
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    More about this item

    Keywords

    teleworking; audit mission; teleworking audit teams; collocated audit teams; on-line and continuous audit; IT security;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management

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