Multiperspective Representation of Internal Controls in Business Processes

A Formal Approach for Internal Controls Compliance in Business Processes

Regulatory compliance requirements in the area of Internal Controls such as Sarbanes Oxley Act force enterprises to identify, shape and document their business processes. In this context enterprises require mechanisms to ensure that their business processes implement and fulfill compliance requirements independently from business level requirements. In this paper we present a novel approach for...

A Semantic-based Approach for Compliance Management of Internal Controls in Business Processes

Enterprises require mechanisms to ensure that their business processes implement and fulfill internal controls in context of regulatory compliance such as Sarbanes Oxley Act. In this paper we propose an approach for the modeling and implementation of internal controls in business processes. The approach is based on the formal modeling of internal controls, thus it can serve as the basis for usa...

A Model-driven Approach for Internal Controls Compliance in Business Processes

Enterprises require mechanisms to ensure that their business processes implement and fulfill internal controls in context of regulatory compliance such as Sarbanes Oxley Act. In this paper we propose an approach for the modeling and implementation of internal controls in business processes. The approach is based on the formal modeling of internal controls, thus it can serve as the basis for usa...

Consideration of Risks and Internal Controls in Business Process Modeling

Individual Differences in the Managerial Mental Representation of Business Processes

The main issue of business reengineering, as demanded by Hammer, is a specific orientation of management towards business processes. We will analyse the psychological implications. Up to now process orientation has not been a main issue of research in experimental cognitive psychology. Our basic research concerning individual cognitive differences has shown that stable preferences do exist for ...