Conceptual model for online auditing

Wil Van Der Aalst, Kees Van Hee, Jan Martijn Van Der Werf, Akhil Kumar, Marc Verdonk

Research output: Contribution to journalArticle

62 Scopus citations

Abstract

The independent verification of the right applications of business rules in an information system is a task for auditors. The increasing complexity of information systems, and the high risks associated with violations of business rules, have created the need for Online Auditing Tools. In this paper we sketch a conceptual design for such a tool. The components of the tool are described briefly. The focus is on the database and the conformance checker, which are described in detail. The approach is illustrated with an example and some preliminary case studies from industry.

Original languageEnglish (US)
Pages (from-to)636-647
Number of pages12
JournalDecision Support Systems
Volume50
Issue number3
DOIs
StatePublished - Feb 1 2011

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All Science Journal Classification (ASJC) codes

  • Management Information Systems
  • Information Systems
  • Developmental and Educational Psychology
  • Arts and Humanities (miscellaneous)
  • Information Systems and Management

Cite this

Van Der Aalst, W., Van Hee, K., Van Der Werf, J. M., Kumar, A., & Verdonk, M. (2011). Conceptual model for online auditing. Decision Support Systems, 50(3), 636-647. https://doi.org/10.1016/j.dss.2010.08.014