Footnote:
In: Strecker S, Heise D, Frank U (2010) Toward modeling constructs for audit risk assessment: Reflections on internal controls modeling. In: Esswein W, Turowski K, Juhrisch M (Hrsg.) Modellierung betrieblicher Informationssysteme (MobIS 2010) : Modellgestütztes Management, Sep 15-17, 2010, Dresden, Germ
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 14, 2010 erstellt
Description:
Auditors face a number of challenges when performing audit risk assessment. To cope with these challenges, methods are required that purposefully reduce the complexity inherent to internal control systems and that facilitate communication about internal control matters among groups of stakeholders with differing perspectives on the subject matter. In this paper, we investigate the potentials of an enterprise modeling approach to audit risk assessment and propose conceptualizations for modeling constructs as enhancements to enterprise modeling to support audit risk assessment