Abstract
The realization and documentation of an effective Internal Controls System is required by regulations such as Sarbanes Oxley Act (SOX). In this paper we introduce a pattern based approach for modeling of the Internal Controls in Business Processes. They can be captured as declarative rules and checked during execution time of processes. The approach supports the definition of the controls outside of the operative Business Processes run by e-Business Systems in order to enable the reuse of process models and controls in different business and compliance environments. A detailed discussion on the domain model of Internal Controls and the system architecture necessary for realizing the approach is provided.
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References
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Namiri, K., Stojanovic, N. (2007). Using Control Patterns in Business Processes Compliance. In: Weske, M., Hacid, MS., Godart, C. (eds) Web Information Systems Engineering – WISE 2007 Workshops. WISE 2007. Lecture Notes in Computer Science, vol 4832. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-77010-7_18
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DOI: https://doi.org/10.1007/978-3-540-77010-7_18
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-540-77009-1
Online ISBN: 978-3-540-77010-7
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