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Conceptualizing Auditability
Stockholm University, Faculty of Social Sciences, Department of Computer and Systems Sciences.
Stockholm University, Faculty of Social Sciences, Department of Computer and Systems Sciences.
Stockholm University, Faculty of Social Sciences, Department of Computer and Systems Sciences.
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2013 (English)In: Proceedings of the CAiSE'13 Forum / [ed] Rébecca Deneckère, Henderik A. Proper, 2013, 49-56 p.Conference paper, Published paper (Refereed)
Abstract [en]

Compliance has become a strategic concern for many companies and organizations. To prove actual compliance, the organization must disclose itself (be auditable). A plethora of advanced tools has been developed to support compliance management and auditing processes. However, not all organizations are the same. To apply these tools effectively and efficiently, the organization itself and the maturity of its management control should be considered as well. The goal of this exploratory paper is to define auditability on a general conceptual level. We introduce four levels of auditability, where each level adds to the self-knowledge and being-in-control of the organization.

Place, publisher, year, edition, pages
2013. 49-56 p.
Series
CEUR Workshop Proceedings, ISSN 1613-0073 ; 998
Keyword [en]
auditing, REA, meta-control, customs control
National Category
Information Systems
Research subject
Computer and Systems Sciences
Identifiers
URN: urn:nbn:se:su:diva-97716OAI: oai:DiVA.org:su-97716DiVA: diva2:679946
Conference
The CAiSE'13 Forum at the 25th International Conference on Advanced Information Systems Engineering (CAiSE), Valencia, Spain, June 20th, 2013
Available from: 2013-12-17 Created: 2013-12-17 Last updated: 2014-01-03Bibliographically approved

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http://ceur-ws.org/Vol-998/Paper07.pdf

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