{"id":"https://openalex.org/W2910690636","doi":"https://doi.org/10.1109/fit.2018.00036","title":"From Traditional to Technologically Influenced Audit: A Compliance Perspective","display_name":"From Traditional to Technologically Influenced Audit: A Compliance Perspective","publication_year":2018,"publication_date":"2018-12-01","ids":{"openalex":"https://openalex.org/W2910690636","doi":"https://doi.org/10.1109/fit.2018.00036","mag":"2910690636"},"language":"en","primary_location":{"id":"doi:10.1109/fit.2018.00036","doi":"https://doi.org/10.1109/fit.2018.00036","is_oa":false,"landing_page_url":"https://doi.org/10.1109/fit.2018.00036","pdf_url":null,"source":{"id":"https://openalex.org/S7407087284","display_name":"International Conference on Frontiers of Information Technology (FIT)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2018 International Conference on Frontiers of Information Technology (FIT)","raw_type":"proceedings-article"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://research.utwente.nl/en/publications/669310b8-495f-4510-9bb8-ab673115f408","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5044278220","display_name":"Faiza Allah Bukhsh","orcid":"https://orcid.org/0000-0001-5978-2754","observed_orcids":["https://orcid.org/0000-0001-5978-2754"]},"institutions":[{"id":"https://openalex.org/I94624287","display_name":"University of Twente","ror":"https://ror.org/006hf6230","country_code":"NL","type":"education","lineage":["https://openalex.org/I94624287"]}],"countries":["NL"],"is_corresponding":false,"raw_author_name":"Faiza Allah Bukhsh","raw_affiliation_strings":["Department of Computer Science, University of Twente Enschede, the Netherlands"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Computer Science, University of Twente Enschede, the Netherlands","institution_ids":["https://openalex.org/I94624287"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5003403718","display_name":"Patr\u00edcio de Alencar Silva","orcid":"https://orcid.org/0000-0001-6827-1024","observed_orcids":["https://orcid.org/0000-0001-6827-1024"]},"institutions":[{"id":"https://openalex.org/I35046152","display_name":"Universidade Federal do Rio Grande do Norte","ror":"https://ror.org/04wn09761","country_code":"BR","type":"education","lineage":["https://openalex.org/I35046152"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Patricio de Alencar Silva","raw_affiliation_strings":["Department of Computer Science, Federal University of the Semi-arid Region, Rio Grande do Norte, Brazil"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Computer Science, Federal University of the Semi-arid Region, Rio Grande do Norte, Brazil","institution_ids":["https://openalex.org/I35046152"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5086094655","display_name":"Bilal Allah Bukhsh","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I274311791","display_name":"Lahore Leads University","ror":"https://ror.org/030qptj94","country_code":"PK","type":"education","lineage":["https://openalex.org/I274311791"]}],"countries":["PK"],"is_corresponding":false,"raw_author_name":"Bilal Allah Bukhsh","raw_affiliation_strings":["Department of Education, Lahore Leads University, Lahore, Pakistan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Education, Lahore Leads University, Lahore, Pakistan","institution_ids":["https://openalex.org/I274311791"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5033718098","display_name":"Sumaiya Syed","orcid":"https://orcid.org/0000-0003-3395-4997","observed_orcids":["https://orcid.org/0000-0003-3395-4997"]},"institutions":[{"id":"https://openalex.org/I45164037","display_name":"Shah Abdul Latif University","ror":"https://ror.org/02s232b27","country_code":"PK","type":"education","lineage":["https://openalex.org/I45164037"]}],"countries":["PK"],"is_corresponding":false,"raw_author_name":"Sumaiya Syed","raw_affiliation_strings":["Department of Business Administration, Shah Abdul Latif University, Khairpur, Pakistan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Business Administration, Shah Abdul Latif University, Khairpur, Pakistan","institution_ids":["https://openalex.org/I45164037"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.3994,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.47526555,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":93},"biblio":{"volume":"15","issue":null,"first_page":"164","last_page":"169"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10703","display_name":"Business Process Modeling and Analysis","score":0.7397000193595886,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10703","display_name":"Business Process Modeling and Analysis","score":0.7397000193595886,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10679","display_name":"Service-Oriented Architecture and Web Services","score":0.16459999978542328,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.032600000500679016,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/business-monitoring","display_name":"corporate monitoring","score":0.578000009059906},{"id":"https://openalex.org/keywords/compliance","display_name":"compliance","score":0.7200000286102295},{"id":"https://openalex.org/keywords/service-oriented-architecture","display_name":"service-oriented architecture","score":0.8849999904632568},{"id":"https://openalex.org/keywords/process-mining","display_name":"process mining","score":0.8259999752044678},{"id":"https://openalex.org/keywords/audit-types","display_name":"audit types","score":0.8149999976158142}],"concepts":[{"id":"https://openalex.org/C100776233","wikidata":"https://www.wikidata.org/wiki/Q2532492","display_name":"Bridge (graph theory)","level":2,"score":0.7288336753845215},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7281138300895691},{"id":"https://openalex.org/C22467394","wikidata":"https://www.wikidata.org/wiki/Q849359","display_name":"Multidisciplinary approach","level":2,"score":0.6501471400260925},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.5790510177612305},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5718504190444946},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.5551497936248779},{"id":"https://openalex.org/C25810664","wikidata":"https://www.wikidata.org/wiki/Q44325","display_name":"Ontology","level":2,"score":0.5533261299133301},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.5347641110420227},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.46250173449516296},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.45700275897979736},{"id":"https://openalex.org/C206345919","wikidata":"https://www.wikidata.org/wiki/Q20380951","display_name":"Resource (disambiguation)","level":2,"score":0.4516221880912781},{"id":"https://openalex.org/C57041688","wikidata":"https://www.wikidata.org/wiki/Q220644","display_name":"Service-oriented architecture","level":3,"score":0.4160172641277313},{"id":"https://openalex.org/C123657996","wikidata":"https://www.wikidata.org/wiki/Q12271","display_name":"Architecture","level":2,"score":0.4107525944709778},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.3976110517978668},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.36343705654144287},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.34278613328933716},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.27846676111221313},{"id":"https://openalex.org/C35578498","wikidata":"https://www.wikidata.org/wiki/Q193424","display_name":"Web service","level":2,"score":0.2660832405090332},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.20284536480903625},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.13635146617889404},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.08818477392196655},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.08748704195022583},{"id":"https://openalex.org/C31258907","wikidata":"https://www.wikidata.org/wiki/Q1301371","display_name":"Computer network","level":1,"score":0.0},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C126322002","wikidata":"https://www.wikidata.org/wiki/Q11180","display_name":"Internal medicine","level":1,"score":0.0},{"id":"https://openalex.org/C153349607","wikidata":"https://www.wikidata.org/wiki/Q36649","display_name":"Visual arts","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1109/fit.2018.00036","doi":"https://doi.org/10.1109/fit.2018.00036","is_oa":false,"landing_page_url":"https://doi.org/10.1109/fit.2018.00036","pdf_url":null,"source":{"id":"https://openalex.org/S7407087284","display_name":"International Conference on Frontiers of Information Technology (FIT)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2018 International Conference on Frontiers of Information Technology (FIT)","raw_type":"proceedings-article"},{"id":"pmh:oai:ris.utwente.nl:openaire/669310b8-495f-4510-9bb8-ab673115f408","doi":null,"is_oa":true,"landing_page_url":"https://research.utwente.nl/en/publications/669310b8-495f-4510-9bb8-ab673115f408","pdf_url":null,"source":{"id":"https://openalex.org/S4406922991","display_name":"University of Twente Research Information","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bukhsh, F A, Silva, P D A, Bukhsh, B A & Syed, S 2019, From Traditional to Technologically Influenced Audit : A Compliance Perspective. in 2018 International Conference on Frontiers of Information Technology (FIT)., 8616985, IEEE, Piscataway, NJ, pp. 164-169, 16th International Conference on Frontiers of Information Technology 2018, Islamabad, Pakistan, 17/12/18. https://doi.org/10.1109/FIT.2018.00036","raw_type":"info:eu-repo/semantics/conferenceObject"},{"id":"pmh:ut:oai:ris.utwente.nl:publications/669310b8-495f-4510-9bb8-ab673115f408","doi":null,"is_oa":false,"landing_page_url":"https://research.utwente.nl/en/publications/669310b8-495f-4510-9bb8-ab673115f408","pdf_url":null,"source":{"id":"https://openalex.org/S4406922991","display_name":"University of Twente Research Information","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"2018 International Conference on Frontiers of Information Technology (FIT), 164 - 169","raw_type":"info:eu-repo/semantics/conferencepaper"}],"best_oa_location":{"id":"pmh:oai:ris.utwente.nl:openaire/669310b8-495f-4510-9bb8-ab673115f408","doi":null,"is_oa":true,"landing_page_url":"https://research.utwente.nl/en/publications/669310b8-495f-4510-9bb8-ab673115f408","pdf_url":null,"source":{"id":"https://openalex.org/S4406922991","display_name":"University of Twente Research Information","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bukhsh, F A, Silva, P D A, Bukhsh, B A & Syed, S 2019, From Traditional to Technologically Influenced Audit : A Compliance Perspective. in 2018 International Conference on Frontiers of Information Technology (FIT)., 8616985, IEEE, Piscataway, NJ, pp. 164-169, 16th International Conference on Frontiers of Information Technology 2018, Islamabad, Pakistan, 17/12/18. https://doi.org/10.1109/FIT.2018.00036","raw_type":"info:eu-repo/semantics/conferenceObject"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":36,"referenced_works":["https://openalex.org/W83624525","https://openalex.org/W1561433714","https://openalex.org/W2003749227","https://openalex.org/W2005581693","https://openalex.org/W2017867711","https://openalex.org/W2036747262","https://openalex.org/W2038194220","https://openalex.org/W2116148829","https://openalex.org/W2117827506","https://openalex.org/W2133815380","https://openalex.org/W2141876288","https://openalex.org/W2144946338","https://openalex.org/W2151164148","https://openalex.org/W2153875459","https://openalex.org/W2155691344","https://openalex.org/W2156683747","https://openalex.org/W2164822392","https://openalex.org/W2211854292","https://openalex.org/W2261111547","https://openalex.org/W2265141724","https://openalex.org/W2294761521","https://openalex.org/W2345699242","https://openalex.org/W2406351841","https://openalex.org/W2407437004","https://openalex.org/W2442582217","https://openalex.org/W2536924776","https://openalex.org/W2744076759","https://openalex.org/W2783042295","https://openalex.org/W2889002012","https://openalex.org/W3110065822","https://openalex.org/W3141593718","https://openalex.org/W3149049155","https://openalex.org/W4236779781","https://openalex.org/W4243932450","https://openalex.org/W6697093870","https://openalex.org/W7076390348"],"related_works":["https://openalex.org/W2146337407","https://openalex.org/W7015402803","https://openalex.org/W7099297776","https://openalex.org/W7027275664","https://openalex.org/W1628665053","https://openalex.org/W1971875200","https://openalex.org/W4250397358","https://openalex.org/W2172198859","https://openalex.org/W1602722089","https://openalex.org/W7100706706"],"abstract_inverted_index":{"Business":[0],"monitoring":[1],"is":[2,23],"characterized":[3],"as":[4,85,105],"multidisciplinary,":[5],"which":[6],"has":[7,69],"its":[8],"roots":[9],"in":[10,18],"service":[11,33],"sciences":[12],"and":[13,35,55,64,88],"accounting.":[14,36],"A":[15],"major":[16],"challenge":[17],"this":[19,49],"area":[20],"of":[21,32,62,96],"research":[22],"to":[24,44,58],"bridge":[25,45],"the":[26,46,60],"gap":[27],"from":[28],"two":[29,76],"distant":[30],"worlds":[31,77],"science":[34],"Smart":[37],"auditing":[38],"framework":[39],"proposed":[40],"an":[41],"initial":[42],"solution":[43],"gap.":[47],"In":[48],"paper,":[50],"background":[51],"knowledge":[52],"for":[53],"basic":[54],"related":[56,82],"concepts":[57,73],"understand":[59],"relationship":[61],"compliance":[63],"Service":[65],"Oriented":[66],"Architecture":[67],"(SOA)":[68],"been":[70,103],"established.":[71],"Basic":[72],"behind":[74],"these":[75],"are":[78],"highlighted":[79],"along":[80,98],"with":[81,99],"techniques":[83],"such":[84],"process":[86],"mining":[87],"Resource":[89],"Event":[90],"Agent":[91],"ontology":[92],"(REA).":[93],"Different":[94],"types":[95],"audit":[97],"effecting":[100],"factors":[101],"have":[102],"discussed":[104],"well.":[106]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2019-01-25T00:00:00"}
