Assessing business processes by checking transaction documents for inconsistency risks

Takafumi Komoto, Kokichi Futatsugi, Nobukazu Yoshioka

研究成果

2 被引用数 (Scopus)

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 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.

本文言語English
ホスト出版物のタイトルBMSD 2016 - Proceedings of the 6th International Symposium on Business Modeling and Software Design
編集者Boris Shishkov
出版社SciTePress
ページ39-45
ページ数7
ISBN(電子版)9789897581908
DOI
出版ステータスPublished - 2016
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BMSD 2016 - Proceedings of the 6th International Symposium on Business Modeling and Software Design

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

  • モデリングとシミュレーション
  • ソフトウェア

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