Control automation to reduce costs of control

R. Christiaanse; J Hulstijn

doi:10.1007/978-3-642-31069-0_27

Control automation to reduce costs of control

R. Christiaanse, J Hulstijn

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific › peer-review

2 Citations (Scopus)

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 language	English
Title of host publication	Proceedings of the 2012 CAiSE International Workshops
Subtitle of host publication	Advanced Information Systems Engineering Workshops
Editors	M. Bajec, J. Eder
Place of Publication	Heidelberg
Publisher	Springer Verlag
Pages	322-336
ISBN (Print)	9783642310683
DOIs	https://doi.org/10.1007/978-3-642-31069-0_27
Publication status	Published - 2012
Externally published	Yes
Event	24th International Conference on Advanced Information Systems Engineering - Gdansk, Poland Duration: 25 Jun 2012 → 29 Jun 2012

Publication series

Name	Lecture Notes in Business Information Processing
Volume	112

Conference

Conference	24th International Conference on Advanced Information Systems Engineering
Abbreviated title	CAiSE 2012
Country	Poland
City	Gdansk
Period	25/06/12 → 29/06/12

Keywords

compliance monitoring
auditing
evidence

Access to Document

10.1007/978-3-642-31069-0_27

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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 (pp. 322-336). (Lecture Notes in Business Information Processing; Vol. 112). Springer Verlag. https://doi.org/10.1007/978-3-642-31069-0_27

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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 proceeding › Conference contribution › Scientific › peer-review

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