Control Automation to Reduce Costs of Control

Abstract. Much compliance effort concerns adherence to contracts. Con-trols are added to the business process to make sure the other party will fulfill his part of the contract. Controls have costs. In this paper we argue that fully automated controls help to lower control costs, because (i) they help to prevent misstatements (compliance by design) or (ii) they increase the quality of audit evidence and thereby reduce the audit risk and additional audit fees. The line of reasoning is illustrated by a case study of the implementation of automated controls on the procurement process for public transport services for the elderly and disabled. The case study suggests some open issues, which can be linked to concepts from Normative Multi Agent Systems

Integrity of Electronic Patient Records

Part 4: Architecture, Security and InteroperabilityInternational audienceWe discuss a reference model for security measures to preserve integrity of information. Unlike traditional approaches which focus on an defensive approach to preserving integrity, we also present offensive measures to stimulate integrity of information, by providing feedback from usage. The reference model is used to analyze the security measures proposed in the design of the Dutch national Electronic Patient Dossier (EPD), in particular the projected application for medication records. We conclude that much of the defensive measures were covered, but that some offensive measures are lacking, in particular measures related to trust. This may have harmed adoption