TY - GEN
T1 - Assessing business processes by checking transaction documents for inconsistency risks and a tool for risk assessment
AU - Komoto, Takafumi
AU - Futatsugi, Kokichi
AU - Yoshioka, Nobukazu
N1 - Funding Information:
The assessment of the business process is supported by the BPA-tool (Business Process Assessment tool). The BPA-tool is used MS-Excel (Microsoft Excel) and VBA (Visual Basic for Application). You need to get Microsoft Excel to use the BPA-tool.
Publisher Copyright:
© Springer International Publishing AG 2017.
PY - 2017
Y1 - 2017
N2 - Business processes can be assessed by checking transaction documents for inconsistency risks and can be classified into two categories. Inconsistency refers to a mismatch between items (product name, quantity, unit price, amount price, etc.) among transaction documents. For any process in the first category, the consistency of any pair of transaction documents in the process is checked, and there is no risk of inconsistency. For any process in the second category, the consistency of some pairs of transaction documents in the process cannot be checked, and there is a risk of inconsistency. This paper proposes a method and a tool for the assessment of risk inconsistencies. The assessment can be used to design and evaluate business processes for a company’s internal control over financial reporting. A business process diagram and inconsistency risk detection algorithm for classifying business processes is provided. A BPA-tool (Business Process Assessment tool) is also presented.
AB - Business processes can be assessed by checking transaction documents for inconsistency risks and can be classified into two categories. Inconsistency refers to a mismatch between items (product name, quantity, unit price, amount price, etc.) among transaction documents. For any process in the first category, the consistency of any pair of transaction documents in the process is checked, and there is no risk of inconsistency. For any process in the second category, the consistency of some pairs of transaction documents in the process cannot be checked, and there is a risk of inconsistency. This paper proposes a method and a tool for the assessment of risk inconsistencies. The assessment can be used to design and evaluate business processes for a company’s internal control over financial reporting. A business process diagram and inconsistency risk detection algorithm for classifying business processes is provided. A BPA-tool (Business Process Assessment tool) is also presented.
KW - BPA-tool
KW - Checked documents matrix
KW - Inconsistency risks
KW - Internal control
KW - Reliability
KW - Transaction documents
UR - http://www.scopus.com/inward/record.url?scp=85018661607&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=85018661607&partnerID=8YFLogxK
U2 - 10.1007/978-3-319-57222-2_4
DO - 10.1007/978-3-319-57222-2_4
M3 - Conference contribution
AN - SCOPUS:85018661607
SN - 9783319572215
T3 - Lecture Notes in Business Information Processing
SP - 70
EP - 82
BT - Business Modeling and Software Design - 6th International Symposium, BMSD 2016, Revised Selected Papers
A2 - Shishkov, Boris
PB - Springer Verlag
T2 - 6th International Symposium on Business Modeling and Software Design, BMSD 2016
Y2 - 20 June 2016 through 22 June 2016
ER -