E-Government Controls in Service-Oriented Auditing Perspective

Abstract

Whereas e-government used to be focused mainly on digitalizing documents, the attention is currently shifting to the question how the main governmental functions service, care and control can be realized in the best way in an information age. In this respect, e-customs is a case in point. Worldwide Customs is transforming from the labor intensive paper work it used to be for ages to “e-customs,” where international trade is facilitated by fully exploiting the current global digital infrastructure. As a consequence, a shift in the distribution of responsibilities can be observed (so-called horizontal supervision). The authors show how this shift can be leveraged by further technical developments grouped under the label of Service-Oriented Auditing (innovative auditing services based on the Service-Oriented Architecture). A particular challenge is coordination. There is a need for better coordination of the numerous governmental and supply chain controls. They explore different coordination mechanisms to support this development.

Smart Auditing -- Innovating Compliance Checking in Customs Control

“…Auditing can be considered as a service [3], in the sense that it adds value to the Agent's statement (being of concern to the Principal) and can be offered on a global service market, particularly since the current global IT infrastructure reduces the need of physical inspections and geographical proximity.…”

“…When compliance is a strong demand, the question how to optimize it becomes a strategic concern. Against this background, our research objective is to explore innovative control and audit mechanisms by using smart techniques [3].…”

Compliance Checking of Shipment Request by Utilizing Process Mining Concepts: An Evaluation of Smart Auditing Framework

“…Thus, Before shipment crosses the border and reached its destination we have to pay some money in the form of excise. Representation of excise in REA is discussed in [14] where complex scenarios of excise payment are explored which in return increase the efficiency of auditing (details can be see in Chapter 4 [8]).…”

Improved Business Intelligence Solution with Reimbursement Tracking System for the Brazilian Ministry of Planning, Budget and Management

“…In the work presented in (Bukhsh & Weigand, 2012), the authors describe an approach called Service-Oriented Auditing, which is an innovative auditing service based on the Service-Oriented Architecture.…”