Boosting E-Auditing Process Through E-Files Semantic Enrichment

E-auditing has been evolving along with the global phenomenon of digitization. Auditors are dealing with new technological challenges and there is the need for more sophisticated tools to support their activities. However, the digital processes used for identifying and validating inconsistencies in the organizations’ financial information are not very efficient. Due to the high number of violations occurrences of tax e-auditing rules, in which many of them turn out to be irrelevant; the auditors’ work is often hindered, which may lead to incomplete data analysis. In this paper, we propose an approach to the e-auditing process based on the SAF-T (PT) files semantics enrichment using a graph-based data structure representation format. Using a graph-based data representation, we can take advantage of another way to perform queries and discovery mechanisms to retrieve information and knowledge, easing the auditing process and consequently enhancing the outcome of the tax e-auditing rules application.