Conceptualizing Auditability

Hans Weigand, Paul Johannesson, Birger Andersson, Maria Bergholtz, Faiza Allah Bukhsh

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Abstract

Compliance has become a strategic concern for many companies and organizations. To prove actual compliance, the organization must disclose itself (be auditable). A plethora of advanced tools has been developed to support compliance management and auditing processes. However, not all organizations are the same. To apply these tools effectively and efficiently, the organization itself and the maturity of its management control should be considered as well. The goal of this exploratory paper is to define auditability on a general conceptual level. We introduce four levels of auditability, where each level adds to the self-knowledge and being-in-control of the organization.
Original languageEnglish
Title of host publicationProceedings of the CAiSE'13 Forum
EditorsRebecca Deneckere, Henderik A. Proper
Pages49-56
Number of pages8
Publication statusPublished - 2013
Externally publishedYes
Event13th International Conference on Advanced Information Systems Engineering, CAiSE 2001 - Interlaken, Switzerland
Duration: 4 Jun 20018 Jun 2001
Conference number: 13
http://www.caise01.ch/

Publication series

NameCEUR Workshop Proceedings
Volume998
ISSN (Print)1613-0073

Conference

Conference13th International Conference on Advanced Information Systems Engineering, CAiSE 2001
Abbreviated titleCAiSE
CountrySwitzerland
CityInterlaken
Period4/06/018/06/01
OtherJune 4–8, 2001
Internet address

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