Work

From Traditional to Technologically Influenced Audit: A Compliance Perspective

Year: 2018

Type: conference-paper

Abstract: Business monitoring is characterized as multidisciplinary, which has its roots in service sciences and accounting. A major challenge in this area of research is to bridge the gap from two distant worlds of service science and accounting. Smart auditing framework proposed an initial solution to bridge the gap. In this paper, background knowledge for basic and related concepts to understand the relationship of compliance and Service Oriented Architecture (SOA) has been established. Basic concepts behind these two worlds are highlighted along with related techniques such as process mining and Resource Event Agent ontology (REA). Different types of audit along with effecting factors have been discussed as well.

Source: International Conference on Frontiers of Information Technology (FIT)

DOI: 10.1109/fit.2018.00036

Authors: Faiza Allah Bukhsh, Patricio de Alencar Silva, Bilal Allah Bukhsh, Sumaiya Syed

Institutions: University of Twente, Universidade Federal do Rio Grande do Norte, Lahore Leads University, Shah Abdul Latif University

Language: English

Topic: Business Process Modeling and Analysis

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2910690636

FWCI: 0.399

Cites: 36

Cited by: 3

Related to: 10