Control automation to reduce costs of control

Rob Christiaanse*, Joris Hulstijn

*Corresponding author for this work

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


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 publicationAdvanced Information Systems EngineeringWorkshops - CAiSE 2012 International Workshops, Proceedings
PublisherSpringer Verlag,
Number of pages15
ISBN (Print)9783642310683
Publication statusPublished - 2012
Externally publishedYes
EventInternational Workshops on Advanced Information Systems Engineering Workshops, CAiSE 2012 - Gdansk, Poland
Duration: 25 Jun 201226 Jun 2012

Publication series

NameLecture Notes in Business Information Processing
Volume112 LNBIP
ISSN (Print)1865-1348


ConferenceInternational Workshops on Advanced Information Systems Engineering Workshops, CAiSE 2012

Bibliographical note

Copyright 2014 Elsevier B.V., All rights reserved.


  • auditing
  • compliance monitoring
  • evidence


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