Conceptual model for online auditing

  • Authors:
  • Wil van der Aalst;Kees van Hee;Jan Martijn van der Werf;Akhil Kumar;Marc Verdonk

  • Affiliations:
  • Department of Mathematics and Computer Science, Technische Universiteit Eindhoven, P.O. Box513, 5600 MB Eindhoven, The Netherlands;Department of Mathematics and Computer Science, Technische Universiteit Eindhoven, P.O. Box513, 5600 MB Eindhoven, The Netherlands;Department of Mathematics and Computer Science, Technische Universiteit Eindhoven, P.O. Box513, 5600 MB Eindhoven, The Netherlands;Smeal College of Business, Penn State University, University Park, State College, PA 16802, United States;Deloitte, The Netherlands

  • Venue:
  • Decision Support Systems
  • Year:
  • 2011

Quantified Score

Hi-index 0.00

Visualization

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.