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The Perspectives of DEMO Application to COSO Internal Audit Framework Risks Mitigation
Ch. 4. P. 66–73.
In press
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) Framework is one of the most diffused internal audit (IA) tools. According to some sources 82% of companies use it realizing the IA procedures as their reference framework. Still, it presents some limitations, especially in the field of risk assessment linked to the weak formal distinction between the framework itself (the organizational structures and policies realized to promote, integrate and improve the management of risk) and the process used for risk management (the operations realized to assess, treat and monitor the risk). So, the formal separation of the organizational level from the aspects which the framework seeks to integrate into all critical organizations processes where decisions are made is needed. The COSO framework was realized on the base of principles-based approach. So, the aim of the present paper is to describe the formal approach based on DEMO methodology tools oriented to the elimination or mitigation of limits inherent to COSO framework.
In book
Vol. 284. , Springer, 2017.
Malevanova Y., В кн.: Комментарий к Федеральному закону от 1 октября 2019 г. № 328-ФЗ "О службе в органах принудительного исполнения РФ и внесении изменений в отдельные законодательные акты РФ": постатейный.: М.: Статут, 2024. Гл. 7 С. 206–244.
The publication is an article-by-article scientific and practical commentary on the Federal Law on Service in the Enforcement agencies of the Russian Federation. It reflects significant innovations in the regulatory legal regulation of service in enforcement agencies. The commentary was written by experts in the field of enforcement law and those who participated in the ...
Added: September 20, 2024
Aseeva N., Babkin E., Malyzhenkov P. V., , in: Digital Transformation and New Challenges: Changes in Business and Society in the Digital Era.: Switzerland: Springer, 2021. Ch. 2 P. 17–29.
Added: November 22, 2021
Барыкин С. Е., Bochkarev A. A., Academy of Strategic Management Journal 2021 Vol. 20 No. 2 P. 1–19
Within the innovative economy competing firms bring innovative products to market on the basis of free flow of innovative ideas and effective interaction between the scientific sphere and the business environment. Authors aim to develop the methodology for comparing the innovative products and selecting the products for bringing to market within the framework of the ...
Added: May 31, 2021
Babkin E., Malyzhenkov P. V., Yavorskiy C., , in: Information Systems: Research, Development, Applications, Education: 12th SIGSAND/PLAIS EuroSymposium 2019, Gdansk, Poland, September 19, 2019Vol. 359.: Springer, 2019. Ch. 11 P. 137–146.
This work introduces a new concept of role engineering inside a Model-Driven Engineering modern trend. In case of developing a complex solution comprehensive definition of all needed business roles and their access rights becomes a difficult task. So, the present contribution analyzes different approaches towards the role engineering realized by DEMO and BPMN methodologies based ...
Added: November 21, 2019
Babkin E., Malyzhenkov P. V., , in: Advances in Enterprise Engineering XIIVol. 334.: Springer, 2019. Ch. 10 P. 159–167.
Value co-creation is a new notion in contemporary business practice, which is now also becoming one of the key marketing concepts. The success of the value co-creation strategy is based on the DART (dialogue, access, risk-benefits and transparency) concept which is emerging as the basis for interaction between the consumer and the firm. Still, the ...
Added: February 3, 2019
Babkin E., Radzinskaia O., Business Informatics 2016 Vol. 37 No. 3 P. 15–29
This research paper explores the most developed methodologies used for multifaceted modeling of organizational structures. It is asserted that the existing methodologies (DEMO – Design and Engineering Methodology for Organizations, BORM – Business Object Relation Modeling and OntoUML) provide tools for analysis of the organization and its business processes through diff erent ways. They lead ...
Added: November 25, 2016
Святковская Е. Ю., Аудит и финансовый анализ 2015 № 5 С. 56–64
The article investigates approaches for internal control system in public sector entities in UK, Germany and USA. The article gives an overview of the internal control legislation in public sector entities; examples implementation of internal control system by public entities and defines recent advances in organization of internal control system in public sector entities within ...
Added: October 12, 2016
Shutov A. A., Laryushina J., Radzinskaia O. et al., , in: Information Systems Development and Applications.: Sopot: Faculty of Management University of Gdańsk, 2015. P. 91–104.
The paper presents an ontological modelling tool that may serve as a visual editor for the DEMO methodology and simulator of business-processes. The main goal of the study is to develop an instrumental tool that would enable business analysts to describe business processes at ontological level and analyse their performance. In the paper all stages ...
Added: February 14, 2016
Sopot: Faculty of Management University of Gdańsk, 2015.
This monograph is the collection of the selected papers from Gdańsk EuroSymposium 2015 on SAND – Systems Analysis and Design. SAND is the classical field of research and education in the area of management information systems (MIS) or, as it is called more frequently in Europe – Business Informatics, almost from its origins. The objective ...
Added: February 14, 2016
Sergeev A., Babkin E., Lecture Notes in Business Information Processing 2015 Vol. 211 P. 34–46
While knowledge of competence is of particular value to the enterprise, and notion of competence is being actively used in enterprise engineering field of research, there is a lack of practical usage of competences while restructuring enterprises. This paper presents a modelling framework for competencebased enterprise restructuring using ontologies, which is based on DEMO’s ATD ...
Added: September 8, 2015
Babkin E., Alexey Sergeev, , in: Lecture Notes in Business Information Processing: Advances in Enterprise Engineering VIIVol. 146.: Berlin: Springer, 2013. P. 17–27.
Added: December 24, 2014
Babkin E., Сергеев А., , in: Lecture Notes in Business Information Processing: Advances in Enterprise Engineering VIIVol. 146.: Berlin: Springer, 2013. P. 17–27.
In modern world enterprises need to be agile in their operation and structure to react to changes quickly. One of the open questions here is how to develop the enterprise, or, to be more precise, if enterprise needs to be developed, and if yes, in which way. In this research we are focusing on the ...
Added: March 18, 2014
Titova N. L., Shutov A. A., Karpunina M. E., , in: CEUR Workshop Proceedings. BIR 2012. Emerging Topics in Business Informatics Research 2012 Proceedings of the 11th International Conference on perspectives in business informatics research.Vol. 963.: CEUR Workshop Proceedings, 2013. P. 1–18.
The importance of strategic management today is unquestionable. However, when strategizing the organization is often regarded as a single whole, differences in aims and areas of operation of its parts not being considered. This approach works for many organizations, but in the case of a distributed structure its parts may function in the markets which ...
Added: March 3, 2014
CEUR Workshop Proceedings, 2013.
Added: February 28, 2014
Babkin E., Potapova E. O., Зеленова Ю. А., , in: Research and Applications in the Service-oriented Ecosystem.: NY: Wiley-Interscience, 2013. P. 55–68.
Inconsistency of business processes can affect company profits and lead to the loss of regular customers and reputation in the market. Well managed business process has one key distinctive feature – a consistency. Checking the consistency of business process helps to reveal hidden bugs in the process model, but requires considerable labor costs and analytics. ...
Added: December 12, 2013
Chilipenok Y., Вестник Нижегородского университета им. Н.И. Лобачевского. Серия: Социальные науки 2013 № 3 (31) С. 77–81
Article is devoted to the study of social interaction problems in the labor market by means of simulation. Сonsidered main problems of using the modeling method in sociology, presented a definition of "descriptive-information model." The author proposed to use to describe the objects of social interaction in the labor market so-called model composition (or structures), ...
Added: December 10, 2013
Muhina A. S., Михайлов А. М., Образование. Наука. Научные кадры 2013 № 4 С. 151–156
In this article investigated the formation and development of the internal audit as one of the forms of internal control. Increased the role of internal audit in risk management processes is shown by identifying opportunities to improve business efficiency. ...
Added: November 22, 2013
Tyurin D. V., Менеджмент сегодня 2012 № 1 С. 36–50
Статья посвящена методам оценки эффективности маркетинга при помощи комплексного маркетингового аудита, анализируются ситуации, в которых должен проводиться аудит, представлены возможные виды и формы проведения аудита, особенностям сотрудничества с аудиторскими компаниями в рамках тендера на проведение маркетингового аудита, особенностям проведения внутреннего аудита компании.
В статье представлены классификации методов оценки системы маркетинга компании, описаны виды и формы маркетингового ...
Added: January 23, 2013
Titova N. L., Shutov A. A., Karpunina M. E., , in: 11th International Conference on Perspective in Business Informatics Research. Conference Proceedings.: Nizhny Novgorod: Higher School of Economics in Nizhny Novgorod, 2012. P. 18–35.
The importance of strategic management today is unquestionable. However, when strategizing the organization is often regarded as a single whole, differences in aims and areas of operation of its parts not being considered. This approach works for many organizations, but in the case of a distributed structure its parts may function in the markets which ...
Added: October 20, 2012
Gladyshev V. V., Аудит и финансовый анализ 2010 № 2 С. 236–241
This article is devoted to the control environment in the context of the internal control system of the enterprise. The author defines the system of internal control, describes internal control elements. There is a detailed description of the elements of the control environment of the enterprise in the article. This article also contains information how ...
Added: September 28, 2012