Assessing business processes by checking transaction documents for inconsistency risks and a tool for risk assessment

Takafumi Komoto*, Kokichi Futatsugi, Nobukazu Yoshioka

*この研究の対応する著者

研究成果: Conference contribution

抄録

Business processes can be assessed by checking transaction documents for inconsistency risks and can be classified into two categories. Inconsistency refers to a mismatch between items (product name, quantity, unit price, amount price, etc.) among transaction documents. For any process in the first category, the consistency of any pair of transaction documents in the process is checked, and there is no risk of inconsistency. For any process in the second category, the consistency of some pairs of transaction documents in the process cannot be checked, and there is a risk of inconsistency. This paper proposes a method and a tool for the assessment of risk inconsistencies. The assessment can be used to design and evaluate business processes for a company’s internal control over financial reporting. A business process diagram and inconsistency risk detection algorithm for classifying business processes is provided. A BPA-tool (Business Process Assessment tool) is also presented.

本文言語English
ホスト出版物のタイトルBusiness Modeling and Software Design - 6th International Symposium, BMSD 2016, Revised Selected Papers
編集者Boris Shishkov
出版社Springer Verlag
ページ70-82
ページ数13
ISBN(印刷版)9783319572215
DOI
出版ステータスPublished - 2017
外部発表はい
イベント6th International Symposium on Business Modeling and Software Design, BMSD 2016 - Rhodes, Greece
継続期間: 2016 6 202016 6 22

出版物シリーズ

名前Lecture Notes in Business Information Processing
275
ISSN(印刷版)1865-1348

Conference

Conference6th International Symposium on Business Modeling and Software Design, BMSD 2016
国/地域Greece
CityRhodes
Period16/6/2016/6/22

ASJC Scopus subject areas

  • 管理情報システム
  • 制御およびシステム工学
  • ビジネスおよび国際経営
  • 情報システム
  • モデリングとシミュレーション
  • 情報システムおよび情報管理

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