martijnzoet

Continuous Auditing: A Practical Maturity Model

Abstract: Continuous Auditing (CA) is a methodology for issuing audit reports simultaneously with, or a short period of time after, the data is entered into the information system. The possibilities and challenges of CA have been researched previously. However, limited studies focus on the practical application of CA maturity models. In this study, we bridge …

Continuous Auditing: A Practical Maturity Model Lees verder »

A Governance Framework for (Semi) Automated Decision-Making

Abstract: Proper decision-making is one of the most important capabilities of an organization. Therefore, it is important to have a clear understanding and overview of the decisions an organization makes. A means to design and specify decisions is the Decision Model and Notation (DMN) standard published by the Object Management Group in 2015. In this …

A Governance Framework for (Semi) Automated Decision-Making Lees verder »