Organizational Engineering： Support for Real-Time Auditing.pdfVIP

Organizational Engineering: Support for Real-Time Auditing Carlos Santos CEO-INESC / ISCA-UA, Aveiro, Portugal carlos.santos@isca.ua.pt Augusta Ferreira ISCA-UA, Aveiro, Portugal augusta.ferreira@isca.ua.pt Carla Ferreira INESC-INOV, Lisboa, Portugal carla.ferreira@dei.ist.utl.pt José Tribolet CEO-INESC, Lisboa, Portugal Jose.tribolet@inesc.pt Abstract This communication’s focus will be on the organizational engineering as a support to real- time information systems’ auditing. The implementation of this kind of auditing implies the existence of internal control, more dynamic and less self-contained, within the organizations. The attention that has been given to internal control has had some effects, i.e., the change of organizational behaviour, from structure to process. In this paper, we made the extension of the CEO framework suggested by the Centre for Organizational Engineering (CEO), research group at INESC-INOV, using the “Enterprise Risk Management – Integrated Framework”, published in September of 2004 by “Committee of Sponsoring Organizations of the Treadway Commission” (COSO), as a basis to th