ControlML: A domain-specific modeling language in support of assessing internal controls and the internal control system

David Heise, Stefan Strecker and Ulrich Frank

International Journal of Accounting Information Systems, 2014, vol. 15, issue 3, 224-245

Abstract: In this paper, we refine and extend an earlier language design to introduce a domain-specific modeling language (DSML) for internal control modeling as an extension to an enterprise modeling method. The language is aimed at supporting the assessment of a firm's internal control system through the use of conceptual models of internal controls. In the paper, we report on the design of the modeling language, on its integration with the enterprise modeling method, present the language specification, and discuss language applications in the context of the assessment of an internal control system.

Keywords: Internal control; Internal control system; Assessment of internal controls; Conceptual modeling; Enterprise modeling; Language design; Domain-specific modeling language; Design science research (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:15:y:2014:i:3:p:224-245

DOI: 10.1016/j.accinf.2013.09.001

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