Control automation to reduce costs of control

Rob Christiaanse; Joris Hulstijn

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

Control automation to reduce costs of control

Rob Christiaanse^*
, Joris Hulstijn

^*Corresponding author for this work

Research output: Chapter in Book / Report / Conference proceeding › Conference contribution › Academic › peer-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 language	English
Title of host publication	Advanced Information Systems EngineeringWorkshops - CAiSE 2012 International Workshops, Proceedings
Publisher	Springer Verlag,
Pages	322-336
Number of pages	15
ISBN (Print)	9783642310683
DOIs	https://doi.org/10.1007/978-3-642-31069-0_27
Publication status	Published - 2012
Externally published	Yes
Event	International Workshops on Advanced Information Systems Engineering Workshops, CAiSE 2012 - Gdansk, Poland Duration: 25 Jun 2012 → 26 Jun 2012

Publication series

Name	Lecture Notes in Business Information Processing
Volume	112 LNBIP
ISSN (Print)	1865-1348

Conference

Conference	International Workshops on Advanced Information Systems Engineering Workshops, CAiSE 2012
Country/Territory	Poland
City	Gdansk
Period	25/06/12 → 26/06/12

Bibliographical note

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

UN SDGs

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

SDG 11 Sustainable Cities and Communities

Keywords

auditing
compliance monitoring
evidence

Access to Document

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

Persistent URL (handle)

Persistent link

Cite this

@inproceedings{3dc39b38d6a342f5889410623a0b5fab,

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 = "auditing, compliance monitoring, evidence",

author = "Rob Christiaanse and Joris Hulstijn",

note = "Copyright: Copyright 2014 Elsevier B.V., All rights reserved.; International Workshops on Advanced Information Systems Engineering Workshops, CAiSE 2012 ; Conference date: 25-06-2012 Through 26-06-2012",

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",

booktitle = "Advanced Information Systems EngineeringWorkshops - CAiSE 2012 International Workshops, Proceedings",

}

Christiaanse, R & Hulstijn, J 2012, Control automation to reduce costs of control. in Advanced Information Systems EngineeringWorkshops - CAiSE 2012 International Workshops, Proceedings. Lecture Notes in Business Information Processing, vol. 112 LNBIP, Springer Verlag, pp. 322-336, International Workshops on Advanced Information Systems Engineering Workshops, CAiSE 2012, Gdansk, Poland, 25/06/12. https://doi.org/10.1007/978-3-642-31069-0_27

Control automation to reduce costs of control. / Christiaanse, Rob; Hulstijn, Joris.
Advanced Information Systems EngineeringWorkshops - CAiSE 2012 International Workshops, Proceedings. Springer Verlag, 2012. p. 322-336 (Lecture Notes in Business Information Processing; Vol. 112 LNBIP).

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

TY - GEN

T1 - Control automation to reduce costs of control

AU - Christiaanse, Rob

AU - Hulstijn, Joris

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 - auditing

KW - compliance monitoring

KW - evidence

UR - https://www.scopus.com/pages/publications/84864715666

UR - https://www.scopus.com/pages/publications/84864715666#tab=citedBy

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

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

M3 - Conference contribution

AN - SCOPUS:84864715666

SN - 9783642310683

T3 - Lecture Notes in Business Information Processing

SP - 322

EP - 336

BT - Advanced Information Systems EngineeringWorkshops - CAiSE 2012 International Workshops, Proceedings

PB - Springer Verlag,

T2 - International Workshops on Advanced Information Systems Engineering Workshops, CAiSE 2012

Y2 - 25 June 2012 through 26 June 2012

ER -

Control automation to reduce costs of control

Abstract

Publication series

Conference

Bibliographical note

UN SDGs

Keywords

Access to Document

Persistent URL (handle)

Other files and links

Fingerprint

Cite this