Control automation to reduce costs of control

R. Christiaanse, J Hulstijn

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

Abstract

Much compliance effort concerns adherence to contracts. Parties to a contract need to make sure the other party fulfills the contract. To this end they may require additional controls in the business process. Controls have costs. In this paper we argue that fully automated controls help to lower control costs, because (i) the can help prevent misstatements (compliance by design) or (ii) they increase the quality of audit evidence and thereby reduce the audit risk and additional audit fees. The line of reasoning is illustrated by a case study of the implementation of automated controls on the procurement process for public transport services for the elderly and disabled. The case study suggests open issues, which can be linked to concepts from Normative Multi Agent Systems.
Original languageEnglish
Title of host publicationProceedings of the 2012 CAiSE International Workshops
Subtitle of host publicationAdvanced Information Systems Engineering Workshops
EditorsM. Bajec, J. Eder
Place of PublicationHeidelberg
PublisherSpringer Verlag
Pages322-336
ISBN (Print)9783642310683
DOIs
Publication statusPublished - 2012
Externally publishedYes
Event24th International Conference on Advanced Information Systems Engineering - Gdansk, Poland
Duration: 25 Jun 201229 Jun 2012

Publication series

NameLecture Notes in Business Information Processing
Volume112

Conference

Conference24th International Conference on Advanced Information Systems Engineering
Abbreviated titleCAiSE 2012
CountryPoland
CityGdansk
Period25/06/1229/06/12

Fingerprint

Automation
Costs
Adherence
Audit risk
Procurement
Multi-agent systems
Audit evidence
Public transport
Audit fees
Business process
Cost control

Keywords

  • compliance monitoring
  • auditing
  • evidence

Cite this

Christiaanse, R., & Hulstijn, J. (2012). Control automation to reduce costs of control. In M. Bajec, & J. Eder (Eds.), Proceedings of the 2012 CAiSE International Workshops: Advanced Information Systems Engineering Workshops (pp. 322-336). (Lecture Notes in Business Information Processing; Vol. 112). Heidelberg: Springer Verlag. https://doi.org/10.1007/978-3-642-31069-0_27
Christiaanse, R. ; Hulstijn, J. / Control automation to reduce costs of control. Proceedings of the 2012 CAiSE International Workshops: Advanced Information Systems Engineering Workshops. editor / M. Bajec ; J. Eder. Heidelberg : Springer Verlag, 2012. pp. 322-336 (Lecture Notes in Business Information Processing).
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Christiaanse, R & Hulstijn, J 2012, Control automation to reduce costs of control. in M Bajec & J Eder (eds), Proceedings of the 2012 CAiSE International Workshops: Advanced Information Systems Engineering Workshops. Lecture Notes in Business Information Processing, vol. 112, Springer Verlag, Heidelberg, pp. 322-336, 24th International Conference on Advanced Information Systems Engineering , Gdansk, Poland, 25/06/12. https://doi.org/10.1007/978-3-642-31069-0_27

Control automation to reduce costs of control. / Christiaanse, R.; Hulstijn, J.

Proceedings of the 2012 CAiSE International Workshops: Advanced Information Systems Engineering Workshops. ed. / M. Bajec; J. Eder. Heidelberg : Springer Verlag, 2012. p. 322-336 (Lecture Notes in Business Information Processing; Vol. 112).

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

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Christiaanse R, Hulstijn J. Control automation to reduce costs of control. In Bajec M, Eder J, editors, Proceedings of the 2012 CAiSE International Workshops: Advanced Information Systems Engineering Workshops. Heidelberg: Springer Verlag. 2012. p. 322-336. (Lecture Notes in Business Information Processing). https://doi.org/10.1007/978-3-642-31069-0_27