Information systems with internal control on business processes: An approach based on an organizational engineering framework

摘要

This paper tests the applicability of an organizational engineering framework to support the development of information systems with internal control, allowing and promoting functions of continuous monitoring and continuous auditing. Thus, this paper summarizes the organizational engineering framework which is intended to be validated. Furthermore, in order to validate it, the architecture of an information system with continuous monitoring and auditing functions is also presented in order to make it possible to map its components with the objects of the framework. This mapping allows to verify the compatibility of this framework with this type of functions.