Audit Validation Using Ontologies

• Published in: Informatica economica Vol. 20; no. 2/2015; pp. 25 - 33
• Main Authors: IVAN, Ion, BRANDAS, Claudiu, ZAMFIROIU, Alin
• Format: Journal Article
• Language: English
• Published: Bucharest INFOREC Association 01-01-2015; Inforec Association
• Subjects: Assurance services; Audit; Audit objectives; Auditing standards; Auditors; Auditors reports; Audits; Boards of directors; Consumption; Corporate governance; Governance; Ontology; Process; Stockholders; Studies; Validation
• ISSN: 1453-1305; 1842-8088
• DOI: 10.12948/issn14531305/19.2.2015.03

Requirements to increase quality audit processes in enterprises are defined. It substantiates the need for assessment and management audit processes using ontologies. Sets of rules, ways to assess the consistency of rules and behavior within the organization are defined. Using ontologies are obtained qualifications that assess the organization's audit. Elaboration of the audit reports is a perfect algorithm-based activity characterized by generality, determinism, reproducibility, accuracy and a well-established. The auditors obtain effective levels. Through ontologies obtain the audit calculated level. Because the audit report is qualitative structure of information and knowledge it is very hard to analyze and interpret by different groups of users (shareholders, managers or stakeholders). Developing ontology for audit reports validation will be a useful instrument for both auditors and report users. In this paper we propose an instrument for validation of audit reports contain a lot of keywords that calculates indicators, a lot of indicators for each key word there is an indicator, qualitative levels; interpreter who builds a table of indicators, levels of actual and calculated levels.