A solution for real time monitoring and auditing of organizational transactions
نویسندگان
چکیده
The controlling and auditing of organizational transactions in real time allows to determine the degree of reliability with which they are carried out, mitigating the organizational risk. This paper presents a solution proposal under a new vision for organizational auditing and monitoring in real time since it is focused on the implementation of continuous assurance services in organizational transactions in compliance with the formalisms of a business ontological model. Furthermore, this paper contributes for a new paradigm of the transactional auditing, which is intended to be at a very low and detailed level of organizational transactions. © 2012 Published by Elsevier Ltd. Selection and/or peer-review under responsibility of CENTERIS/HCIST.
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