Adaptation: A Partially Automated Approach

Tham Manjing, F.A. Bukhsh, H. Weigand

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This paper showcases the possibility of creating an adaptive auditing system. Adaptation in an audit environment need human intervention at some point. Based on a case study this paper focuses on automation of adaptation process. It is divided into solution design and validation parts. The artifact design is developed around import procedures of M-company. An overview of the artefact is discussed in detail to fully describes the adaptation mechanism with automatic adjustment for compliance requirements. Validation part of this paper is based on an experimental validation of the artefact on simulated data.
Original languageEnglish
Place of PublicationTilburg
PublisherCentER, Center for Economic Research
Number of pages28
Publication statusPublished - 18 Dec 2014

Publication series

NameCentER Discussion Paper


  • Adaptation
  • Compliance management
  • Auditing


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