Prolegomena of a modelling method in support of audit risk assessment - Outline of a domain-specific modelling language for internal controls and internal control systems

dc.contributor.author	Strecker, Stefan
dc.contributor.author	Heise, David
dc.contributor.author	Frank, Ulrich
dc.date.accessioned	2017-08-28T22:56:41Z
dc.date.available	2017-08-28T22:56:41Z
dc.date.issued	2011
dc.description.abstract	Internal controls constitute a key concept in the auditing domain. In the audit risk assessment process, auditors evaluate a firm’s internal control system to provide reasonable assurance regarding the achievement of the entity’s objectives. The present work reflects upon the design of a domain-specific modelling language for internal controls modelling. It investigates the potentials of an enterprise modelling approach to audit risk assessment, reconstructs technical terminology in the auditing domain, and discusses design decisions and design alternatives by means of tentative language specifications.	en
dc.identifier.doi	10.18417/emisa.6.3.1
dc.identifier.pissn	1866-3621
dc.language.iso	en
dc.publisher	Gesellschaft für Informatik e.V.
dc.relation.ispartof	Enterprise Modelling and Information Systems Architectures - An International Journal: Vol. 6, Nr. 3
dc.title	Prolegomena of a modelling method in support of audit risk assessment - Outline of a domain-specific modelling language for internal controls and internal control systems	en
dc.type	Text/Journal Article
gi.citation.endPage	24
gi.citation.publisherPlace	Berlin
gi.citation.startPage	5
gi.conference.sessiontitle	Special Issue on Model Supported Management

Dateien

1 - 1 von 1