TY - JOUR
T1 - Conceptual model for online auditing
AU - Van Der Aalst, Wil
AU - Van Hee, Kees
AU - Van Der Werf, Jan Martijn
AU - Kumar, Akhil
AU - Verdonk, Marc
N1 - Funding Information:
Some part of the work on this paper was done while Akhil Kumar was visiting the Information Systems Department at the Technical University of Eindhoven. He appreciates the hospitality of the hosts. His research was funded in part by the Smeal College of Business at Penn State.
Copyright:
Copyright 2011 Elsevier B.V., All rights reserved.
PY - 2011/2
Y1 - 2011/2
N2 - 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.
AB - 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.
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U2 - 10.1016/j.dss.2010.08.014
DO - 10.1016/j.dss.2010.08.014
M3 - Article
AN - SCOPUS:78651086490
VL - 50
SP - 636
EP - 647
JO - Decision Support Systems
JF - Decision Support Systems
SN - 0167-9236
IS - 3
ER -