Toward modeling constructs for audit risk assessment: reflections on internal controls modeling
| dc.contributor.author | Strecker, Stefan | |
| dc.contributor.author | Heise, David | |
| dc.contributor.author | Frank, Ulrich | |
| dc.contributor.editor | Esswein, Werner | |
| dc.contributor.editor | Turowski, Klaus | |
| dc.contributor.editor | Juhrisch, Martin | |
| dc.date.accessioned | 2019-01-17T12:55:52Z | |
| dc.date.available | 2019-01-17T12:55:52Z | |
| dc.date.issued | 2010 | |
| dc.description.abstract | Auditors face a number of challenges when performing audit risk assessment. To cope with these challenges, methods are required that purposefully reduce the complexity inherent to internal control systems and that facilitate communication about internal control matters among groups of stakeholders with differing perspectives on the subject matter. In this paper, we investigate the potentials of an enterprise modeling approach to audit risk assessment and propose conceptualizations for modeling constructs as enhancements to enterprise modeling to support audit risk assessment. | en |
| dc.identifier.isbn | 978-3-88579-265-9 | |
| dc.identifier.pissn | 1617-5468 | |
| dc.identifier.uri | https://dl.gi.de/handle/20.500.12116/19690 | |
| dc.language.iso | en | |
| dc.publisher | Gesellschaft für Informatik e.V. | |
| dc.relation.ispartof | Modellierung betrieblicher Informationssysteme (MobIS 2010). Modellgestütztes Management | |
| dc.relation.ispartofseries | Lecture Notes in Informatics (LNI) - Proceedings, Volume P-171 | |
| dc.subject | enterprise modeling | |
| dc.subject | language design | |
| dc.subject | internal controls | |
| dc.subject | audit risk assessment | |
| dc.subject | governance | |
| dc.subject | risk | |
| dc.subject | compliance | |
| dc.title | Toward modeling constructs for audit risk assessment: reflections on internal controls modeling | en |
| dc.type | Text/Conference Paper | |
| gi.citation.endPage | 148 | |
| gi.citation.publisherPlace | Bonn | |
| gi.citation.startPage | 131 | |
| gi.conference.date | 15.-17. September 2010 | |
| gi.conference.location | Dresden | |
| gi.conference.sessiontitle | Regular Research Papers |
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