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Summary: Conceptual Model for On Line Auditing
Wil van der Aalst, Kees van Hee, Jan Martijn van der Werf
Department of Mathematics and Computer Science, Technische Universiteit Eindhoven,
P.O. Box 513, 5600 MB Eindhoven, The Netherlands
Akhil Kumar
Smeal College of Business, Penn State University, University Park, State College PA
16802.
Marc Verdonk
Deloitte, Netherlands
Abstract
The independent verification of the right applications of business rules in
an information system is a task for auditors. The increasing complexity of
information systems, and the high risks associated with violations of business
rules, have created the need for on line auditing tools. In this paper we
sketch a conceptual design for such a tool. The components of the tool are
described briefly. The focus is on the database and the conformance checker,
which are described in detail. The approach is illustrated with an example
and some preliminary case studies from industry.
Key words: information assurance, auditing, architecture, conceptual
model, constraints, business rules, conformance checking
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