Multiperspective Representation of Internal Controls in Business Processes

Abstract

<p> <span>The internal control process, which is designed to help an</span><span> </span><span>organization accomplish specific control objectives,</span><span> </span><span>is one of the most important processes, as it can determine whether or not</span><span> </span><span>the organization</span><span> </span><span>is in compliance with its internal or external requirements. Internal controls emerge from different perspectives. Currently, experts view and act on one control perspective at a time, which creates inefficiencies and duplication. This software engineering research is aimed</span><span> </span><span>at proposing a multiperspective framework for representing internal controls, in order to obtain</span><span> </span><span>a centralized and comprehensive view of all internal control mechanisms. To carry out this research, we also needed to represent the many different stakeholder perspectives of internal controls. Based on a literature review of mathematical and psychological analysis, we searched for</span><span> </span><span>the most suitable multiperspective representation</span><span> </span><span>of internal controls, and assessed the many representation options using the AHP (analytical hierarchical process) sensitivity analysis approach. This approach has been applied to a study group which has been called to answer to a questionnaire.</span><span></span> </p> <p> <span></span> </p&gt