• DocumentCode
    2251836
  • Title

    Continuous Assurance on Organizational Transactions

  • Author

    Marques, Rui Pedro ; Santos, Henrique ; Santos, Carlos

  • Author_Institution
    Escola de Eng., Univ. do Minho, Guimarães, Portugal
  • fYear
    2012
  • fDate
    May 30 2012-June 1 2012
  • Firstpage
    363
  • Lastpage
    369
  • Abstract
    Nowadays there is a new awareness of the importance of continuous monitoring and controlling of organizational transactions, because their auditing in real time allows to determine the degree of reliability with which transactions are carried out, mitigating the organizational risk. This paper aims to contribute to a new vision of organizational auditing focused on assurance services in transactions executed and supported exclusively in a digital format according to an ontological model of organizational transactions. Furthermore, this paper presents a proposal for a solution which allows to monitor an auditing in real time and at a very low level, at the essence, of organizational transactions executed and supported exclusively in a digital format, contrary to what happens in most monitoring of transactions that occurs at a high level (for example, compare whether a completed transaction followed a set of established procedures).
  • Keywords
    auditing; organisational aspects; risk management; transaction processing; continuous assurance services; continuous control; continuous monitoring; digital format; ontological model; organizational auditing; organizational risk mitigation; organizational transaction; organizational transactions; Information systems; Monitoring; Ontologies; Organizations; Proposals; Real time systems; Reliability; auditing; continuous assurance; management information system; monitoring; organizational transactions; real time; risk profiles;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    Computer and Information Science (ICIS), 2012 IEEE/ACIS 11th International Conference on
  • Conference_Location
    Shanghai
  • Print_ISBN
    978-1-4673-1536-4
  • Type

    conf

  • DOI
    10.1109/ICIS.2012.39
  • Filename
    6211123