Business Process Modeling from the Control Perspective: The AI Planning Approach

Joseph Natovich and Miklos A. Vasarhelyi

Intelligent Systems in Accounting, Finance and Management, 1997, vol. 6, issue 2, 121-139

Abstract: This paper proposes a new approach for modeling business processes using the AI‐Planning paradigm. Based on the concepts of agents, actions, constraints and goals, the AI‐Planning approach allows explicit representation of various types of internal controls. Different threats to business processes, such as fraud, can be modeled as planning tasks—that is, finding a sequence of actions that intend to achieve a defined set of goals. Applying modeled threats to models of business processes, a planning reasoner can generate hypothetical scenarios of exposures. Because of its ability to explicitly represent threats, controls and exposures, we argue that the AI‐Planning approach is useful for business process modeling from the control perspective.© 1997 John Wiley & Sons, Ltd.

Date: 1997
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https://doi.org/10.1002/(SICI)1099-1174(199706)6:23.0.CO;2-B

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