Audit Analytics, Administrative Accounting, Internal Auditing: Cadastre Corporate Governance
Audit Analytics, Administrative Accounting, Internal Auditing: Cadastre Corporate Governance
Audit Analytics, Administrative Accounting, Internal Auditing: Cadastre Corporate Governance
Author(s): Vasiliki Basdekidou, Athanasios StyliadisSubject(s): Applied Geography, Geomatics, Maps / Cartography, Accounting - Business Administration
Published by: Editura Aeternitas
Keywords: Audit technology; Audit analytics adoption; Cadastre; Administrative accounting; International accounting standards; Corporate governance
Summary/Abstract: In the Greek cadastre the usage of audit analytics is below any expectations according the European and International standards, although internationally internal auditing is increasingly accepted. In order to address this problem, the innovative concept “Cadastre Audit Analytics, CAA” is introduced in this article. Then, the concept is projected in three contexts and became a framework rich in collaborative financial engineering functionalities. Finally, the article discusses the application conceptual model (audit analytics, administrative accounting, and internal auditing) as an intermediate step towards a well-defined and documented accounting, auditing, and corporate governance system, in accordance with the international accounting standards.
Journal: RevCAD Journal of Geodesy and Cadastre
- Issue Year: 2018
- Issue No: 24
- Page Range: 39-50
- Page Count: 12
- Language: English