Conceptualizing auditability

H. Weigand, P. Johannesson, B. Andersson, M. Bergholtz, F.A. Bukhsh

    Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

    3 Citations (Scopus)

    Abstract

    Compliance has become a strategic concern for many companies and organizations. To prove actual compliance, the organization must disclose itself (be auditable). A plethora of advanced tools has been developed to support compliance management and auditing processes. However, not all organizations are the same. To apply these tools effectively and efficiently, the organization itself and the maturity of its management control should be considered as well. The goal of this exploratory paper is to define auditability on a general conceptual level. We introduce four levels of auditability, where each level adds to the self-knowledge and being-in-control of the organization.
    Original languageEnglish
    Title of host publicationProceedings of the CAiSE'13 Forum at the 25th International Conference on Advanced Information Systems Engineering
    EditorsR. Deneckere, H. Proper
    Place of PublicationAachen, Germany
    PublisherCEUR Workshop Proceedings
    Pages49-56
    Volume998
    Publication statusPublished - 2013

    Publication series

    Name
    Volume998

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