Smart auditing - Innovating compliance checking in customs control

Faiza Allah Bukhsh; Hans Weigand

doi:10.1109/CBI.2013.27

Smart auditing - Innovating compliance checking in customs control

Faiza Allah Bukhsh, Hans Weigand

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Academic › peer-review

7 Citations (Scopus)

Abstract

While risk regulations and compliance requirements grow, the capacity of governmental controls only shrinks in many countries. Automation provides a partial solution to this problem, but more is expected from new modes of supervision. The reliability of the provided data becomes essential then. Reliability can be supported by auditing services. At the same time, the advent of Smart Computing creates new requirements on auditing as well as new opportunities. Technology (smart sensors and intelligent data analysis) can support both accounting information system and audit services. To address these developments, this paper discusses the related concepts of Smart Auditing. An initial evaluation has been performed in the domain of customs control as well.

Original language	English
Title of host publication	2013 IEEE 15th Conference on Business Informatics
Pages	131-138
Number of pages	8
ISBN (Electronic)	978-0-7695-5072-5
DOIs	https://doi.org/10.1109/CBI.2013.27
Publication status	Published - 1 Jan 2013
Externally published	Yes
Event	15th IEEE Conference on Business Informatics 2013 - Vienna University of Technology, Vienna, Austria Duration: 15 Jul 2013 → 18 Jul 2013 Conference number: 15 http://cbi2013.isis.tuwien.ac.at/

Conference

Conference	15th IEEE Conference on Business Informatics 2013
Abbreviated title	CBI 2013
Country/Territory	Austria
City	Vienna
Period	15/07/13 → 18/07/13
Internet address	http://cbi2013.isis.tuwien.ac.at/

Keywords

Auditing
Customs Controls
Smart Computing

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10.1109/CBI.2013.27

Cite this

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title = "Smart auditing - Innovating compliance checking in customs control",

abstract = "While risk regulations and compliance requirements grow, the capacity of governmental controls only shrinks in many countries. Automation provides a partial solution to this problem, but more is expected from new modes of supervision. The reliability of the provided data becomes essential then. Reliability can be supported by auditing services. At the same time, the advent of Smart Computing creates new requirements on auditing as well as new opportunities. Technology (smart sensors and intelligent data analysis) can support both accounting information system and audit services. To address these developments, this paper discusses the related concepts of Smart Auditing. An initial evaluation has been performed in the domain of customs control as well.",

keywords = "Auditing, Customs Controls, Smart Computing",

author = "Bukhsh, {Faiza Allah} and Hans Weigand",

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doi = "10.1109/CBI.2013.27",

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booktitle = "2013 IEEE 15th Conference on Business Informatics",

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AU - Weigand, Hans

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N2 - While risk regulations and compliance requirements grow, the capacity of governmental controls only shrinks in many countries. Automation provides a partial solution to this problem, but more is expected from new modes of supervision. The reliability of the provided data becomes essential then. Reliability can be supported by auditing services. At the same time, the advent of Smart Computing creates new requirements on auditing as well as new opportunities. Technology (smart sensors and intelligent data analysis) can support both accounting information system and audit services. To address these developments, this paper discusses the related concepts of Smart Auditing. An initial evaluation has been performed in the domain of customs control as well.

AB - While risk regulations and compliance requirements grow, the capacity of governmental controls only shrinks in many countries. Automation provides a partial solution to this problem, but more is expected from new modes of supervision. The reliability of the provided data becomes essential then. Reliability can be supported by auditing services. At the same time, the advent of Smart Computing creates new requirements on auditing as well as new opportunities. Technology (smart sensors and intelligent data analysis) can support both accounting information system and audit services. To address these developments, this paper discusses the related concepts of Smart Auditing. An initial evaluation has been performed in the domain of customs control as well.

KW - Auditing

KW - Customs Controls

KW - Smart Computing

UR - http://www.scopus.com/inward/record.url?scp=84898660962&partnerID=8YFLogxK

U2 - 10.1109/CBI.2013.27

DO - 10.1109/CBI.2013.27

M3 - Conference contribution

AN - SCOPUS:84898660962

SP - 131

EP - 138

BT - 2013 IEEE 15th Conference on Business Informatics

T2 - 15th IEEE Conference on Business Informatics 2013

Y2 - 15 July 2013 through 18 July 2013

ER -

Smart auditing - Innovating compliance checking in customs control

Abstract

Conference

Keywords

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