IDEAS home Printed from https://ideas.repec.org/a/ami/journl/v10y2011i3p424-436.html
   My bibliography  Save this article

The Impact of Teleworking on The Audit Mission

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://online-cig.ase.ro/RePEc/ami/articles/10_3_7.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Weisner, Martin M. & Sutton, Steve G., 2015. "When the world isn't always flat: The impact of psychological distance on auditors' reliance on specialists," International Journal of Accounting Information Systems, Elsevier, vol. 16(C), pages 23-41.

    More about this item

    Keywords

    teleworking; audit mission; teleworking audit teams; collocated audit teams; on-line and continuous audit; IT security;
    All these keywords.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ami:journl:v:10:y:2011:i:3:p:424-436. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cristina Tartavulea (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.