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...

This paper tries to sum up the discussions held during the sessions of GREC’09, as well as at the final panel session. As it is always good to know where you are coming from, the paper briefly takes a look back at the discussions held two years earlier, before looking ahead at the future challenges for our research community. A number of points raised two years ago remain very much valid, but w...

This article lists fourteen open problems in artificial life, each of which is a grand challenge requiring a major advance on a fundamental issue for its solution. Each problem is briefly explained, and, where deemed helpful, some promising paths to its solution are indicated.

This paper presents the positions of seven international experts regarding current and future grand challenges for modeling and simulation (M&S) supporting the defense and security domain. Topics addressed include new interoperability issues, real-time analysis challenges, evolving military and training exercises, the future role and importance of Operations Research and M&S, modeling human tea...

Many of today’s electro-mechanical devices exhibit both continuous and discrete behavior. Modeling these hybrid systems presents special challenges for automated modeling and simulation. We show how nonstandard analysis overcomes these challenges, provides a firm mathematical foundation, and satisfies our intuitions about the behavior of hybrid systems.

Mobile and ubiquitous systems require task models for addressing the challenges of adaptivity and situation-aware assistance. Today, both challenges are seen as separate issues in system development, addressed by different modeling concepts. We propose an approach for a unified modeling concept that uses annotated hierarchical task trees for synthesizing models for both areas from a common basi...

With the growth of Enterprises and organizations, the paper-based systems are replaced with software systems. These software systems are built to support a multitude of users with a variety of roles accessing the resources from anywhere and at any time. These operations are regulated through proper definition of Access control policies (Permissions); this plays a major role in protecting the sy...

Modeling of autonomous logistic processes requires detailed knowledge about logistic systems and about the design principles of autonomous control. The Autonomous Logistic Engineering Methodology incorporates both types of knowledge in varying degree in order to guide logistic process experts through the modeling process. Although the methodology enables modeling of any autonomous logistic proc...