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
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