Toward Modeling Constructs for Audit Risk Assessment: Reflections on Internal Controls Modeling
نویسندگان
چکیده
Auditors face a number of challenges when performing audit risk assessment. To cope with these challenges, methods are required that purposefully reduce the complexity inherent to internal control systems and that facilitate communication about internal control matters among groups of stakeholders with differing perspectives on the subject matter. In this paper, we investigate the potentials of an enterprise modeling approach to audit risk assessment and propose conceptualizations for modeling constructs as enhancements to enterprise modeling to support audit risk assessment.
منابع مشابه
Prolegomena of a modelling method in support of audit risk assessment - Outline of a domain-specific modelling language for internal controls and internal control systems
Internal controls constitute a key concept in the auditing domain. In the audit risk assessment process, auditors evaluate a firm’s internal control system to provide reasonable assurance regarding the achievement of the entity’s objectives. The present work reflects upon the design of a domain-specific modelling language for internal controls modelling. It investigates the potentials of an ent...
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