Practical implications – Thesystem presented in this paper aims to cover the research gap which exists
in this area and also to produce a change of paradigm in the sense that nowadays the technology allows us
to move the audit results to an integrated national platform for audit stakeholders. In this way, the
transparency of audit results increases and the role of audit becomes more predictive compared with the
traditionalwayof performinganaudit.Comparedwiththeresearchinthefield,thesystempresentedinthispaper
is innovative in the sense that it not only allows online auditing but also gathers the national audit community in
a virtual environment, which allows information sharing and improvement of information access.