A business process gap detecting mechanism between information system process flow and internal control flow

2009 ◽  
Vol 47 (4) ◽  
pp. 436-454 ◽  
Author(s):  
Shi-Ming Huang ◽  
David C. Yen ◽  
Yu-Chung Hung ◽  
Yen-Ju Zhou ◽  
Jing-Shiuan Hua
Keyword(s):  
Information System ◽  
Business Process ◽  
Internal Control ◽  
Control Flow ◽  
Process Flow ◽  
System Process

Process Logo: An Approach for Control-Flow Visualization of Information System Process in Process Mining

2021 ◽  
pp. 481-492
Author(s):  
M. V. Manoj Kumar ◽  
B. S. Prashanth ◽  
H. R. Sneha ◽  
Likewin Thomas ◽  
B. Annappa ◽  
...  
Keyword(s):  
Information System ◽  
Flow Visualization ◽  
Process Mining ◽  
Control Flow ◽  
System Process

The Implementation of the Internal Control Management Information System

2012 ◽  
Vol 546-547 ◽  
pp. 1459-1463
Author(s):  
Xiao Hua Song ◽  
Li Xiao Wang ◽  
Cai Qin Ye
Keyword(s):  
Information Technology ◽  
Information System ◽  
Market Economy ◽  
Business Process ◽  
Internal Control ◽  
Management Information System ◽  
Management Information ◽  
Potential Risks ◽  
Control Management

As the competition increases sharply in the market economy, enterprises are facing increasing business risks and uncertainties which needs to improve the internal control. Currently information technology is developing rapidly. The implementation of internal control by the information system will become a trend. This article analyzes the problems which the internal control management information system in the enterprises may encounter in the implementation; the potential risks from the business process and develop the appropriate measures.

scholarly journals Design and Analysis: Payroll of Accounting Information System

2011 ◽  
Vol 5 (1) ◽  
pp. 24
Author(s):  
Suryanto Suryanto
Keyword(s):  
Information System ◽  
Research Methods ◽  
Business Process ◽  
Internal Control ◽  
Accounting Information ◽  
Field Studies ◽  
Design Studies ◽  
Accounting Information System ◽  
Expected Result ◽  
Integrated Information System

Purpose of the research are to analyze, design, and recommended the payroll of accounting information system that support the internal control to solve the problem. Research methods used are book studies, field studies, and design studies. Fields studies done by survey and interview. The expected result are to give a review about the payroll of accounting information system in the ongoing business process of company and to solve all the weakness in the payroll system, so the company can use the integrated information system in counting of the payroll. Conclusion that can take from the research are there’s some manipulation risk of attendance data and documentation of form still using a manual system and simple data backup. Then, there’s also manipulation risk in allowance cash system and all the report that include in the payroll.Index Terms - Accounting Information System, Payroll

BRIDGING THE GAP BETWEEN BUSINESS MODELS AND WORKFLOW SPECIFICATIONS

2004 ◽  
Vol 13 (03) ◽  
pp. 289-332 ◽  
Author(s):  
JULIANE DEHNERT ◽  
WIL M. P. VAN DER AALST
Keyword(s):  
Information System ◽  
Business Process ◽  
Process Modeling ◽  
Business Models ◽  
Formal Semantics ◽  
Business Process Modeling ◽  
Modeling Language ◽  
Correctness Criterion ◽  
Process Chains ◽  
Selection Of

This paper presents a methodology to bridge the gap between business process modeling and workflow specification. While the first is concerned with intuitive descriptions that are mainly used for communication, the second is concerned with configuring a process-aware information system, thus requiring a more rigorous language less suitable for communication. Unlike existing approaches the gap is not bridged by providing formal semantics for an informal language. Instead it is assumed that the desired behavior is just a subset of the full behavior obtained using a liberal interpretation of the informal business process modeling language. Using a new correctness criterion (relaxed soundness), it is verified whether a selection of suitable behavior is possible. The methodology consists of five steps and is illustrated using event-driven process chains as a business process modeling language and Petri nets as the workflow specification language.

Compliance control as a mechanism for ensuring the economic security of businesses in e-commerce

2021 ◽  
Vol 17 (8) ◽  
pp. 1491-1518
Author(s):  
Vilena A. YAKIMOVA ◽  
Viktor S. RADOMSKII
Keyword(s):  
Information System ◽  
Business Process ◽  
Business Processes ◽  
Economic Security ◽  
Methodological Issues ◽  
Compliance Control ◽  
Control Procedures ◽  
Risk Protection ◽  
Set Up ◽  
It Risk

Subject. The article focuses on organizational and methodological issues of internal compliance control in e-commerce businesses. Objectives. We refine the design and technique of internal compliance control for e-commerce businesses. Methods. The study relies upon methods of analysis and generalization, grouping, systematization, risk-based, systems and business process approaches. Results. We devised the five-component compliance control sysem, determined its principles and functions ensuring the economic security of e-commerce businesses. We suggest conducting compliance procedures intended to mitigate IT risks and accounting for the specifics of e-commerce business processes. Conclusions and Relevance. In e-commerce, compliance control serves for identifying and monitoring compliance risks, ensuring safe operations of businesses, which is vital for people. The information system for IT risk protection was found to underlie compliance control, while control procedures can be classified into general and applied. The findings can be used to set up a reliable and effective compliance system for e-commerce businesses in order to prevent economic abuses and crime.

scholarly journals A Query Language for Workflow Logs

2022 ◽  
Vol 13 (2) ◽  
pp. 1-28
Author(s):  
Yan Tang ◽  
Weilong Cui ◽  
Jianwen Su
Keyword(s):  
Business Process ◽  
Evaluation Method ◽  
Ad Hoc ◽  
Query Language ◽  
Cost Model ◽  
Formal Semantics ◽  
Control Flow ◽  
Query Evaluation ◽  
Evaluation Algorithm ◽  
Laws And Policies

A business process (workflow) is an assembly of tasks to accomplish a business goal. Real-world workflow models often demanded to change due to new laws and policies, changes in the environment, and so on. To understand the inner workings of a business process to facilitate changes, workflow logs have the potential to enable inspecting, monitoring, diagnosing, analyzing, and improving the design of a complex workflow. Querying workflow logs, however, is still mostly an ad hoc practice by workflow managers. In this article, we focus on the problem of querying workflow log concerning both control flow and dataflow properties. We develop a query language based on “incident patterns” to allow the user to directly query workflow logs instead of having to transform such queries into database operations. We provide the formal semantics and a query evaluation algorithm of our language. By deriving an accurate cost model, we develop an optimization mechanism to accelerate query evaluation. Our experiment results demonstrate the effectiveness of the optimization and achieves up to 50× speedup over an adaption of existing evaluation method.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

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