Fault Detection and Diagnosis for Compliance Monitoring in International Supply Chains

Currently international supply chains are facing risks concerning faults in compliance, such as altering shipping documentations, fictitious inventory, and inter-company manipulations. In this paper a method to detect and diagnose fault scenarios regarding customs compliance in supply chains is proposed. This method forms part of a general approach called model-based auditing, which is based on a normative meta-model of the movement of money and goods or services. The modeling framework is proposed on compliance monitoring of supply chains with focus on information systems and compliance reporting tools. The innovation lies in the application and mapping of modeling techniques from dynamical systems engineering to business process analysis for audit and supervision purposes. Specifically, the application domain is where money, goods as well as information are transferred between international supply chain partners. A case study of a leading company in electronics manufacturing applying the model is analyzed

Resources-Events-Agents Design Theory: A Revolutionary Approach to Enterprise System Design

Enterprise systems typically include constructs such as ledgers and journals with debit and credit entries as central pillars of the systems’ architecture due in part to accountants and auditors who demand those constructs. At best, structuring systems with such constructs as base objects results in the storing the same data at multiple levels of aggregation, which creates inefficiencies in the database. At worst, basing systems on such constructs destroys details that are unnecessary for accounting but that may facilitate decision making by other enterprise functional areas. McCarthy (1982) proposed the resources-events-agents (REA) framework as an alternative structure for a shared data environment more than thirty years ago, and scholars have further developed it such that it is now a robust design theory. Despite this legacy, the broad IS community has not widely researched REA. In this paper, we discuss REA’s genesis and primary constructs, provide a history of REA research, discuss REA’s impact on practice, and speculate as to what the future may hold for REA-based enterprise systems. We invite IS researchers to consider integrating REA constructs with other theories and various emerging technologies to help advance the future of information systems and business research

Les déterminants de l’acceptation des technologies de l’information de l’auditeur financier dans la productivité décisionnelle

New technologies are leading current companies towards new management styles. This context causes a profound change in the audit framework in order to control the financial resources of companies. A new conception of the role of the auditor is called for. This article proposes a conceptual model based on a theoretical crossover in the context of financial audit in a computerized environment. This model proposes the determinants of the acceptance of information technology that promote the decision-making productivity of the financial auditor.Les nouvelles technologies mènent les entreprises actuelles vers de nouveaux styles de management. Ce contexte provoque un changement profond du cadre d’audit afin de contrôler les ressources financières des entreprises. Une nouvelle conception du rôle de l’auditeur s’impose. Cet article vient proposer un modèle conceptuel basé sur un croisement théorique dans le cadre de l’audit financier dans un environnement informatisé. Ce modèle propose les déterminants de l’acceptation de la technologie de l’information qui favorisent la productivité décisionnelle de l’auditeur financier

An Ontology for Sustainability Reporting Based on Global Reporting Initiative (GRI) G4

The aim of this research is to fill the gap by developing ontology for Sustainability Reporting based on GRI G4 Guidelines. The chief research question is: What is the best approach to developing an Ontological Model for the knowledge domain Sustainability Reporting? The main objective of this research is to develop such ontology for Sustainability Reporting based on GRI G4.The developed ontology for Sustainability Reporting was validated by applying it to existing business data

Model-based auditing using REA

The recent financial crisis has renewed interest in the value of the owner-ordered auditing tradition that starts from society's long-term interest rather than management interest. This tradition uses a model-based auditing approach in which control requirements are derived in a principled way. A problem with this approach is that it has been proven hard to apply it in modern complex organizations. Making it feasible requires at least an adequate enterprise modeling approach. In this paper, it is shown that the REA ontology fulfills most of the requirements for such a model-based approach. The analysis also suggests some directions in which REA can be extended