Supporting Customs Controls by Means of Service-Oriented Auditing

  title={Supporting Customs Controls by Means of Service-Oriented Auditing},
  author={H. Hans Weigand and Faiza Allah Bukhsh},
From a labour-intensive and paper-based door-keeping function Customs control is aiming now towards international trade facilitation in a way that is both efficient and secure. Digitalization of documents and automation of processes plays an important role in this transition. However, the use of modern technology, in particular SOA, is not yet optimal. The research objective of this paper is to explore the potential of SOA for innovating Customs processes by developing a service-oriented… 

E-Government Controls in Service-Oriented Auditing Perspective: Beyond Single Window

The authors show how this shift in the distribution of responsibilities can be leveraged by further technical developments grouped under the label of Service-Oriented Auditing (innovative auditing services based on the Service- Oriented Architecture).

Evaluating the Application of Service-Oriented Auditing in the B2G Domain: A Case Study

This article examines to what extent SOAu can provide solution directions for each challenge and identifies seven challenges: 1-simplifying declaration procedures 2-alignment of (multiple) inspections 3- data quality 4- increasing inspections efficiency 5-online monitoring 6-electronic data delivery 7-collaborative testing.

Smart Auditing -- Innovating Compliance Checking in Customs Control

This paper discusses the related concepts of Smart Auditing, and an initial evaluation has been performed in the domain of customs control as well.

Conceptualizing Auditability

The goal of this exploratory paper is to define auditability on a general conceptual level, where each level adds to the self-knowledge and being-in-control of the organization.

Smart auditing: Innovative compliance checking in customs controls

This document breaches copyright, and access to the work will be removed immediately and investigate the claim.

The design of an open, secure and scalable blockchain-based architecture to exchange trade documents in trade lanes

The research finds that a open, secure and scalable blockchain-based architecture can support exchange of trade documents, however, slight differences in the design of each use case show that blockchain technology is not a black box.

Blockchain-based smart contract for international business – a framework

A complete value chain of global contract (GC) concerning exports, an ontology of GC and a blockchain-based smart-contract framework based on global standards is proposed, which will harmonize the global-trade process and build an international standards for smart GC based on blockchain technology, which is not yet done.

The use of a blockchain-based smart import declaration to reduce the need for manual cross-validation by customs authorities

It is suggested that future work focusses on data standards required to enable automatic aggregation of relevant trade information and the generation of the import declaration and governance of the smart import declaration by customs authorities to assure correctness.

The Impact of Sandbox Mechanism on China's Financial Innovation Supervision

In recent years, the financial crisis triggered by the economic recession out of the mobile Internet, cloud computing, big data, block chains and other cutting-edge technologies represented by the



Continuous Online Auditing: A Program of Research

This article proposes a research agenda for the emerging field of COA, a type of auditing that produces audit results simultaneously with, or a short period of time after, the occurrence of relevant events.

Principles of Analytic Monitoring for Continuous Assurance

This paper positions continuous assurance (CA) as a methodology for the analytic monitoring of corporate business processes, taking advantage of the automation and integration of business processes brought about by information technologies.

Developing A Continuous Auditing Assistance System Based on Information Process Models

This study proposed a systematic analysis approach to assist auditors in bridging the “semantic gap” between the information system and auditors' specialty by providing a framework for auditors to effectively understand business processes and data flow/data structure of information systems.

A continuous auditing web services model for XML-based accounting systems

Pattern-Directed Auditing of Inter-Organisational Trade Procedures

In open business-to-business electronic commerce, when trading with parties where no prior trade relationships or trust exist, the parties need to rely on inter-organizational trade procedures that

Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations

The state of CA is surveyed after two decades of research into continuous auditing theory and practice, and the lessons learned are drawn out in recent pilot CA projects at two major firms.

Auditing 2.0: Using Process Mining to Support Tomorrow's Auditor

The omnipresence of electronically recorded business events coupled with process mining technology enable a new form of auditing that will dramatically change the role of auditors: Auditing 2.0.

Embedded Audit Modules in Enterprise Resource Planning Systems: Implementation and Functionality

This exploratory paper seeks to partially close the gap in the research literature by assessing the level and nature of support for EAMs by ERP providers by presenting five model EAM‐use scenarios within a fraud‐prevention and detection environment.

Management Services - A Framework for Design

A general framework for management service design is presented that covers both business services and software services and is rooted in the business ontology REA, extended with a REA management ontology.

Traceability and Change in Legal Requirements Engineering

This paper explores a mediating knowledge representation for reconstruction of traces to sources of law and to implementation knowledge resources, that should be helpful for analysis of the impact of changingSources of law.