A modelling framework to support internal control

Takafumi Komoto*, Kenji Taguchi, Haralambos Mouratidis, Nobukazu Yoshioka, Kokichi Futatsugi

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingConference contribution

Abstract

This paper presents a modelling framework to support Internal Control. The proposed framework is intended to be used for the design and evaluation of internal controls by organisations and their auditors. One component of the framework is a modelling language and the other is a process to establish internal controls. The proposed modelling language is based on Secure Tropos modelling language. It extends Secure Tropos in several ways in order to conceptualize some aspects of internal controls in which organisational structure and relationships between major stakeholders are taken into account. In this paper we describe the proposed framework by presenting an internal control model and show how risks can be analysed in the models according to the proposed process.

Original languageEnglish
Title of host publication2011 5th International Conference on Secure Software Integration and Reliability Improvement - Companion, SSIRI-C 2011
Pages187-193
Number of pages7
DOIs
Publication statusPublished - 2011
Externally publishedYes
Event2011 5th International Conference on Secure Software Integration and Reliability Improvement - Companion, SSIRI-C 2011 - Jeju Island, Korea, Republic of
Duration: 2011 Jun 272011 Jun 29

Publication series

Name2011 5th International Conference on Secure Software Integration and Reliability Improvement - Companion, SSIRI-C 2011

Conference

Conference2011 5th International Conference on Secure Software Integration and Reliability Improvement - Companion, SSIRI-C 2011
Country/TerritoryKorea, Republic of
CityJeju Island
Period11/6/2711/6/29

Keywords

  • Intenal control
  • Modelling framework
  • Secure tropos

ASJC Scopus subject areas

  • Software

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