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

3 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/Territory	Poland
City	Gdansk
Period	25/06/12 → 29/06/12

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 9 Industry, Innovation, and Infrastructure
SDG 11 Sustainable Cities and Communities

Keywords

compliance monitoring
auditing
evidence

Access to Document

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

Cite this

@inproceedings{6060a72367844c81b82e09b2e78c8915,

title = "Control automation to reduce costs of control",

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.",

keywords = "compliance monitoring, auditing, evidence",

author = "R. Christiaanse and J Hulstijn",

year = "2012",

doi = "10.1007/978-3-642-31069-0\_27",

language = "English",

isbn = "9783642310683",

series = "Lecture Notes in Business Information Processing",

publisher = "Springer Verlag",

pages = "322--336",

editor = "M. Bajec and J. Eder",

booktitle = "Proceedings of the 2012 CAiSE International Workshops",

address = "Germany",

note = "24th International Conference on Advanced Information Systems Engineering , CAiSE 2012 ; Conference date: 25-06-2012 Through 29-06-2012",

}

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

TY - GEN

T1 - Control automation to reduce costs of control

AU - Christiaanse, R.

AU - Hulstijn, J

PY - 2012

Y1 - 2012

N2 - 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.

AB - 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.

KW - compliance monitoring

KW - auditing

KW - evidence

U2 - 10.1007/978-3-642-31069-0_27

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

M3 - Conference contribution

SN - 9783642310683

T3 - Lecture Notes in Business Information Processing

SP - 322

EP - 336

BT - Proceedings of the 2012 CAiSE International Workshops

A2 - Bajec, M.

A2 - Eder, J.

PB - Springer Verlag

CY - Heidelberg

T2 - 24th International Conference on Advanced Information Systems Engineering

Y2 - 25 June 2012 through 29 June 2012

ER -

Control automation to reduce costs of control

Abstract

Publication series

Conference

UN SDGs

Keywords

Access to Document

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Cite this