Smart auditing - Innovating compliance checking in customs control

Faiza Allah Bukhsh, Hans Weigand

Research output: Chapter in Book/Report/Conference proceedingConference contributionAcademicpeer-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 languageEnglish
Title of host publication2013 IEEE 15th Conference on Business Informatics
Pages131-138
Number of pages8
ISBN (Electronic)978-0-7695-5072-5
DOIs
Publication statusPublished - 1 Jan 2013
Externally publishedYes
Event15th IEEE Conference on Business Informatics 2013 - Vienna University of Technology, Vienna, Austria
Duration: 15 Jul 201318 Jul 2013
Conference number: 15
http://cbi2013.isis.tuwien.ac.at/

Conference

Conference15th IEEE Conference on Business Informatics 2013
Abbreviated titleCBI 2013
CountryAustria
CityVienna
Period15/07/1318/07/13
Internet address

Keywords

  • Auditing
  • Customs Controls
  • Smart Computing

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  • Cite this

    Bukhsh, F. A., & Weigand, H. (2013). Smart auditing - Innovating compliance checking in customs control. In 2013 IEEE 15th Conference on Business Informatics (pp. 131-138) https://doi.org/10.1109/CBI.2013.27