TY - GEN
T1 - Assessing business processes by checking transaction documents for inconsistency risks
AU - Komoto, Takafumi
AU - Futatsugi, Kokichi
AU - Yoshioka, Nobukazu
PY - 2016
Y1 - 2016
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 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.
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 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.
KW - Checked documents matrix
KW - Inconsistency risks
KW - Internal control
KW - Reliability
KW - Transaction documents
UR - http://www.scopus.com/inward/record.url?scp=85003968486&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=85003968486&partnerID=8YFLogxK
U2 - 10.5220/0006222000390045
DO - 10.5220/0006222000390045
M3 - Conference contribution
AN - SCOPUS:85003968486
T3 - BMSD 2016 - Proceedings of the 6th International Symposium on Business Modeling and Software Design
SP - 39
EP - 45
BT - BMSD 2016 - Proceedings of the 6th International Symposium on Business Modeling and Software Design
A2 - Shishkov, Boris
PB - SciTePress
T2 - 6th International Symposium on Business Modeling and Software Design, BMSD 2016
Y2 - 20 June 2016 through 22 June 2016
ER -