Monitoring Organizational Transactions in Enterprise Information Systems with Continuous Assurance Requirements

Rui Pedro Marques, Henrique Santos and Carlos Santos
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Rui Pedro Marques: Higher Institute for Accountancy and Administration, University of Aveiro, Aveiro, Portugal & Algoritmi, University of Minho, Guimarães, Portugal
Henrique Santos: Department of Information Systems, University of Minho, Guimarães, Portugal
Carlos Santos: Higher Institute for Accountancy and Administration, University of Aveiro, Aveiro, Portugal

International Journal of Enterprise Information Systems (IJEIS), 2015, vol. 11, issue 1, 13-32

Abstract: This work focuses on issues typically encountered in organizations whose core business largely depends on ICT: continuous monitoring, continuous auditing, controlling and assessment of transactions risk. Organizations have been making efforts to implement methods and systems which enable them to increase reliability of their business and, simultaneously, to be in accordance with their organizational objectives and compliant with external regulations. Thus, this work presents and validates an innovative solution to implement Continuous Assurance services in information systems applicable to any organizational transaction, regardless of its type, dimension, business area or even its information system support technology. This last objective is pursued having as support an ontological model at an abstraction level that guarantees that independence. This research culminated with the development of a prototype and consequent results analysis, using data collected from the near-real implementation, allowing us to ensure the feasibility and the effective use of the proposal.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:igg:jeis00:v:11:y:2015:i:1:p:13-32

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