Gesellschaft für Informatik e.V.

Lecture Notes in Informatics

Modellierung betrieblicher Informationssysteme (MobIS 2010) Modellgestütztes Management P-171, 131-148 (2010).

Gesellschaft für Informatik, Bonn

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Toward modeling constructs for audit risk assessment: reflections on internal controls modeling

Stefan Strecker , David Heise and Ulrich Frank


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.

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Gesellschaft für Informatik, Bonn
ISBN 978-3-88579-265-9

Last changed 04.10.2013 18:32:28