Conceptual model for online auditing

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

doi:10.1016/j.dss.2010.08.014

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 journal › Article › peer-review

76 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 language	English (US)
Pages (from-to)	636-647
Number of pages	12
Journal	Decision Support Systems
Volume	50
Issue number	3
DOIs	https://doi.org/10.1016/j.dss.2010.08.014
State	Published - Feb 2011

All Science Journal Classification (ASJC) codes

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

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10.1016/j.dss.2010.08.014

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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.",

author = "{Van Der Aalst}, Wil and {Van Hee}, Kees and {Van Der Werf}, {Jan Martijn} and Akhil Kumar and Marc Verdonk",

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AU - Van Hee, Kees

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AU - Kumar, Akhil

AU - Verdonk, Marc

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Conceptual model for online auditing

Abstract

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