Quality 4.0: Data Quality and Integrity: A Computational Approach

The use of modern techniques, such as IOT, AI, and machine learning, revolutionized the idea of quality and quality control. Auditors face a tidal wave of data. One of the key challenges is how to determine the quality of the data, systems and processes produce. We propose a computational model to learn the inherent uncertainty to data integrity subsumed in the claims actually done by stakeholders within and outside the organization. The decision procedure combines two strong forms of obtaining audit evidence. These two forms are external conformation and re-performance. The procedure fits in the current modern computational idea data-driven assurance, which is consistent with quality 4.0 concepts in quality control and quality audit practices

Characterizing artificial socio-cognitive technical systems

This paper is an invitation to examine a class of socio-technical systems - artificial socio-cognitive (ASCS) - whose distinctive nature is that they may involve humans as well as artificial agents who interact in a regulated milieu. We propose a characterization of these ASCS and build on that characterization to describe how these systems evolve

Human-Centric Process-Aware Information Systems (HC-PAIS)

Process-Aware Information Systems (PAIS) support organizations in managing and automating their processes. A full automation of processes is in particular industries, such as service-oriented markets, not practicable. The integration of humans in PAIS is necessary to manage and perform processes that require human capabilities, judgments and decisions. A challenge of interdisciplinary PAIS research is to provide concepts and solutions that support human integration in PAIS and human orientation of PAIS in a way that provably increase the PAIS users' satisfaction and motivation with working with the Human-Centric Process Aware Information System (HC-PAIS) and consequently influence users' performance of tasks. This work is an initial step of research that aims at providing a definition of Human-Centric Process Aware Information Systems (HC-PAIS) and future research challenges of HC-PAIS. Results of focus group research are presented.Comment: 8 page

Human Centric Design in Smartcity Technologies: Implications for the Governance, Control and Performance Evaluation of Mobility Ecosystems

Governance can be understood as the system by which actors in society are directed and controlled. Given the trinity "Institution, Market and Organization" a pressing question is: which governance structure minimizes the transaction costs in governing and controlling in the build and service design for organizations similar to a city? We investigate the notion of the governance of common goods and the problem of organizations - how or when to balance control mechanisms. As Tirole observes there is a need to explicate incentives for all stakeholders on the basis of some measure of aggregate welfare of all stakeholders. In this paper we develop a mathematical model to explicate information needs in a bilateral contract and use these insights in the case study, initialized and inspired by the procurement process of transport services at the care institution in the Netherlands in 2020 and 2021. Our results show that the information problem emerges when the object of what is exchanged between two parties is not considered as the unit of analysis. Once we understand the nature of the bilateral exchange relationship then we are able to consider the consequences of the control loss causing transaction costs due to conflicting objectives, moral hazard, adverse selection, opportunism and so on

Adaptive Normative Modelling: A Case Study in the Public-Transport Domain

Part 4: E-Business, E-Services and E-SocietyInternational audienceData analytics promises to detect behavioral patterns, which may be used to improve decision making. However, decisions need to motivated, and they are often motivated by models. In this paper we explore the interplay between data analytics and process modeling, specifically in normative settings. We look specifically at value nets, mathematical models of the flow of money and goods, as used in accounting. Such models can be used to analyze the proportions of various flows, such as resources consumed and products produced. Such analyses can be used in the planning and control cycle, for forecasting, setting a budget, testing and possibly adjusting the budget. In other words, it can be used for adaptive normative modeling. We look in particular at a case study of a provider of public transport services for school children. The case shows that the use of value nets for analysis of proportions is (i) feasible, and (ii) useful, in the sense that it provides valuable new insights about the revenue model

Controlling production variances in complex business processes

peer reviewe

Controlling production variances in complex business processes

Products can consist of many sub-assemblies and small disturbances in the process can lead to larger negative effects downstream. Such variances in production are a challenge from a quality control and operational risk management perspective but also it distorts the assurance processes from an auditing perspective. To control production effectively waste needs to be taken into account in normative models, but this is complicated by cumulative effects. We developed an analytical normative model based on the bill of material, that derives the rejection rates from the underlying processes without direct measurement. The model enables improved analysis and prediction. If the rejection rate is not taken into account the function of the bill of material as a reference model deteriorates and therefore output measures become more opaque and harder to verify. As a consequence it is extremely difficult or even impossible to assess efficiency and effectiveness of operations. Secondly it is impossible to judge whether net salable assets represent the correct amount and finally it is impossible to assert whether the operations do comply to company standards and applicable laws

Controlling production variances in complex business processes

Products can consist of many sub-assemblies and small disturbances in the process can lead to larger negative effects downstream. Such variances in production are a challenge from a quality control and operational risk management perspective but also it distorts the assurance processes from an auditing perspective. To control production effectively waste needs to be taken into account in normative models, but this is complicated by cumulative effects. We developed an analytical normative model based on the bill of material, that derives the rejection rates from the underlying processes without direct measurement. The model enables improved analysis and prediction. If the rejection rate is not taken into account the function of the bill of material as a reference model deteriorates and therefore output measures become more opaque and harder to verify. As a consequence it is extremely difficult or even impossible to assess efficiency and effectiveness of operations. Secondly it is impossible to judge whether net salable assets represent the correct amount and finally it is impossible to assert whether the operations do comply to company standards and applicable laws

The use of norms

This chapter presents a variety of applications of norms. These applications include governance in sociotechnical systems, data licensing and data collection, understanding software development teams, requirements engineering, assurance, natural resource allocation, wireless grids, autonomous vehicles, serious games, and virtual worlds