Auditing and Recent Developments in IT

Williams, Bernard C.

doi:10.1108/02686909210017874

Cited by 2 publications

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“…Continuous auditing is an automated form of auditing that can take all execution data into account [6,11,25]. As such, this form of auditing can provide more assurance.…”

Section: Introductionmentioning

confidence: 99%

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Context-Aware Compliance Checking

Werf

Verbeek

Aalst

2012

Lecture Notes in Computer Science

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Abstract. Organizations face more and more the burden to show that their business is compliant with respect to many different boundaries. The activity of compliance checking is commonly referred to as auditing. As information systems supporting the organization's business record their usage, process mining techniques such as conformance checking offer the auditor novel tools to automate the auditing activity. However, these techniques tend to look at process instances (i.e., cases) in isolation, whereas many compliance rules can only be evaluated when considering interactions between cases and contextual information. For example, a rule like "a paper should not be reviewed by a reviewer that has been a co-author" cannot be checked without considering the corresponding context (i.e., other papers, other issues, other journals, etc.). To check such compliance rules, we link event logs to the context. Events modify a pre-existing context and constraints can be checked on the resulting context. The approach has been implemented in ProM. The resulting context is represented as an ontology, and the semantic web rule language is used to formalize constraints.

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“…Continuous auditing is an automated form of auditing that can take all execution data into account [6,11,25]. As such, this form of auditing can provide more assurance.…”

Section: Introductionmentioning

confidence: 99%

“…The large amount of data recorded by these systems allow to constantly monitor the business execution. Continuous auditing [21,25] focuses to bring auditing closer to the operational process, and away from the traditional backward-looking once-a-year examination of financial statements [6].…”

Section: Introductionmentioning

confidence: 99%

Context-Aware Compliance Checking

Werf

Verbeek

Aalst

2012

Lecture Notes in Computer Science

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A Review of ERP Research: A Future Agenda for Accounting Information Systems

Grabski

Leech

Schmidt

2011

Journal of Information Systems

271

195

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ERP systems are typically the largest, most complex, and most demanding information systems implemented by firms, representing a major departure from the individual and departmental information systems prevalent in the past. Firms and individuals are extensively impacted, and many problematic issues remain to be researched. ERP and related integrated technologies are a transformative force on the accounting profession. As the nature of business evolves, accounting expertise is being called on to make broader contributions such as reporting on nonfinancial measures, auditing information systems, implementing management controls within information systems, and providing management consulting services. This review of ERP research is drawn from an extensive examination of the breadth of ERP-related literature without constraints as to a narrow timeframe or limited journal list, although particular attention is directed to the leading journals in information systems and accounting information systems. Early research consisted of descriptive studies of firms implementing ERP systems. Then researchers started to address other research questions about the factors that lead to successful implementations: the need for change management and expanded forms of user education, whether the financial benefit outweighed the cost, and whether the issues are different depending on organizational type and cultural factors. This research encouraged the development of several major ERP research areas: ͑1͒ critical success factors, ͑2͒ the organizational impact, and ͑3͒ the economic impact of ERP systems. We use this taxonomy to establish ͑1͒ what we know, ͑2͒ what we need, and ͑3͒ where we are going in ERP research. The objective of this review isThe authors are indebted to Roger Debreceny for his considerable guidance and support during the review process.Additional resources for this paper are available online through the American Accounting Association's electronic publications system at: http://aaapubs.org/. Subscribers should use their usernames and passwords for entry into the system where the online resources can be reviewed and printed. If you are a subscriber to the Journal of Information Systems and have any trouble accessing this material, then please contact the AAA headquarters office at info@aaahq.org or ͑941͒ 921-7747. 37to synthesize the extant ERP research reported without regard to publication domain and make this readily available to accounting researchers. We organize key ERP research by topics of interest in accounting, and map ERP topics onto existing accounting information systems research areas. An emphasis is placed on topics important to accounting, including ͑but not limited to͒ the risk management and auditing of ERP systems, regulatory issues, the internal and external economic impacts of ERP systems, extensions needed in ERP systems for XBRL, for interorganizational support, and for the design of management control systems.

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Auditing and Recent Developments in IT

Cited by 2 publications

References 1 publication

Context-Aware Compliance Checking

Context-Aware Compliance Checking

A Review of ERP Research: A Future Agenda for Accounting Information Systems

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