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Prolegomena of a modelling method in support of audit risk assessment - Outline of a domain-specific modelling language for internal controls and internal control systems
2015
Enterprise Modelling and Information Systems Architectures - An International Journal
Preserved Fulltext
Internal controls constitute a key concept in the auditing domain. In the audit risk assessment process, auditors evaluate a firm's internal control system to provide reasonable assurance regarding the achievement of the entity's objectives. The present work reflects upon the design of a domain-specific modelling language for internal controls modelling. It investigates the potentials of an enterprise modelling approach to audit risk assessment, reconstructs technical terminology in the
doi:10.18417/emisa.6.3.1
dblp:journals/emisaij/StreckerHF11
fatcat:d3ff2boy7bg4tkjhxbwkgvsgla