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Auflistung nach Autor:in "Mueller-Wickop, Niels"

1 - 4 von 4
  • Konferenzbeitrag
    Conceptual Model of Accounts - Closing the Gap between Financial Statements and Business Process Modeling
    (Modellierung 2014, 2014) Mueller-Wickop, Niels; Nüttgens, Markus
    A comprehensive understanding of business processes is crucial for an in-depth audit of a company's financial reporting and regulatory compliance. Recent major financial scandals impressively demonstrate the insufficiency of today's audit methods. The most discussed method for improving the current state of things are process audits because well-controlled business processes lead to correct preparation, presentation, and disclosure of financial statements. In an attempt to improve the support of business process auditors, we present a conceptual model to close the gap between processes and their financial impacts. This conceptual model introduces accounts and associated booking-items making financial impacts visible. It is then integrated into the meta-model of a business process modeling language, namely the extended event-driven process chain. Moreover, this paper demonstrates an exemplary implementation with notational elements supporting the visualization of financial impacts. The paper ends with a questionnaire-based expert evaluation revealing that the proposed artifact is positively assessed overall.
  • Konferenzbeitrag
    Key information requirements for process audits – an expert perspective
    (EMISA 2012 – Der Mensch im Zentrum der Modellierung, 2012) Schultz, Martin; Mueller-Wickop, Niels; Nüttgens, Markus
    In the audit domain it is agreed that a comprehensive understanding of business processes is crucial for the effectiveness and efficiency of internal and external audits on financial reporting or regulatory compliance. However, a review of current modeling methods revealed that domain specific concepts are not comprehensively supported and only little empirical research has been performed on what modeling concepts are required to support an understanding of business processes from an audit perspective. For this reason, we conducted 17 semistructured expert interviews to reconstruct key concepts of the audit domain especially focusing on process audits. As a result we present twelve relevant audit concepts and their relations in a concept map. Unlike for concepts, the expert understanding of concept relations was quite diverse. We interpret this result as an indication of complexity for the topic in focus. The presented concept map is a first step towards a domain specific modeling language.
  • Konferenzbeitrag
    Towards Auditors' Preferences on Documentation Formats in Business Process Audits
    (Modellierung 2014, 2014) Schultz, Martin; Mueller-Wickop, Niels
    Internal and external auditors play an increasingly important role for building up trust and confidence in today's economic cycle. To ensure effective and efficient audits, current audit standards demand from auditors to gain an indepth understanding of the clients' business processes. In this context, seminal research results indicate that type and number of documentation formats have a significant impact on audit effectiveness and efficiency. However, audit standards do not define type and number of documentation formats and little research attention has been paid to this selection problem with regard to a process modeling support for auditors. To close this gap, we conducted an online survey among auditors with expertise in process auditing. With the answers of 370 participants we derive prevalent preferences on type and number of documentation formats for particular audit concepts and analyze factors influencing the format decision. The results provide a useful basis for developing a domain specific modeling language for process audits which is currently lacking.
  • Konferenzbeitrag
    Towards automated financial process auditing: aggregation and visualization of process models
    (Enterprise modelling and information systems architectures (EMISA 2011), 2011) Mueller-Wickop, Niels; Schultz, Martin; Gehrke, Nick; Nüttgens, Markus
    Internal and external auditors face an enormous amount of financial entries in accounting information systems. For many reasons - like legal regulations - a process-oriented view of these entries is urgently needed in order to understand the way financial entries are produced in accounting information systems and to infer the underlying processes. Traditional modeling languages focus on processes but pay no regard to the financial value-flows. Furthermore, automated process retrieval approaches only reconstruct single process instances, which need to be aggregated for reasons of comprehensibility, simplification and clearness. The paper wants to close this gap and integrate the process with the accounting perspective followed by an aggregation of single process instances. As a result we present a visualization form capable of integrating the financial view with process flows. In this way, auditors are able to trace how balance sheet items have been produced in the system during the fiscal year.