Smart auditing - Innovating compliance checking in customs control

F.A. Bukhsh, H. Weigand

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

    7 Citations (Scopus)


    While risk regulations and compliance requirements grow, the capacity of governmental controls only shrinks in many countries. Automation provides a partial solution to this problem, but more is expected from new modes of supervision. The reliability of the provided data becomes essential then. Reliability can be supported by auditing services. At the same time, the advent of Smart Computing creates new requirements on auditing as well as new opportunities. Technology (smart sensors and intelligent data analysis) can support both accounting information system and audit services. To address these developments, this paper discusses the related concepts of Smart Auditing. An initial evaluation has been performed in the domain of customs control as well.
    Original languageEnglish
    Title of host publicationProceedings of the 2013 IEEE International Conference on Business Informatics (CBI 2013)
    EditorsB. Hofreiter
    Place of PublicationWashington
    PublisherIEEE Computer Society
    ISBN (Print)9780768550725
    Publication statusPublished - 2013


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