A copy of this work was available on the public web and has been preserved in the Wayback Machine. The capture dates from 2020; you can also visit the original URL.
The file type is
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 thedoi:10.18417/emisa.6.3.1 dblp:journals/emisaij/StreckerHF11 fatcat:d3ff2boy7bg4tkjhxbwkgvsgla