Faiza Allah Bukhsh

E-Government controls in service-oriented auditing perspective: Beyond Single Window

Whereas e-government used to be focused mainly on digitalizing documents, the attention is currently shifting to the question how the main governmental functions service, care and control can be realized in the best way in an information age. In this respect, e-customs is a case in point. Worldwide Customs is transforming from the labor intensive paper work it used to be for ages to “e-customs,†where international trade is facilitated by fully exploiting the current global digital infrastructure. As a consequence, a shift in the distribution of responsibilities can be observed (so-called horizontal supervision). The authors show how this shift can be leveraged by further technical developments grouped under the label of Service-Oriented Auditing (innovative auditing services based on the Service-Oriented Architecture). A particular challenge is coordination. There is a need for better coordination of the numerous governmental and supply chain controls. They explore different coordination mechanisms to support this development.

Evaluating the application of service-oriented auditing in the B2G domain : A case study

In international trade, reliability, security and cost effective logistic chain management are very important challenges that can only be met by innovative usages of IT. The Extended Single Window project aims at a drastic reduction of physical inspections of goods in main ports by coordinated planning of government authorities, reliable transport to and from hinterland hubs and administrative cost reduction. Although quite some efficiency gains can be achieved already by improving the data logistics, a higher level of innovation requires a re-engineering of the control processes. Service-Oriented Auditing (SOAu)stands for the integrated application of smart auditing techniques in the framework of a Service-Oriented Architecture. In this article we evaluate the SOAu methodology on a B2G case study. From this study we have identified 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. We examine to what extent SOAu can provide solution directions for each challenge.

Understanding Maturity of Collaborative Network Organizations by Using B-ITa Processes

Organization’s concerns as controlling costs, improving quality, increasing effectiveness, and managing risk increasingly impose strong requirements on Business-IT alignment (B-ITa). Several Maturity Models came into being for considering improvement actions in B-ITa. The IT-Enabled Collaborative Network organizations (ICoNOs) maturity model specifically addresses the processes needed for achieving B-ITa in networked organizations. We have evaluated ICoNOs maturity model on a case study in an Asian organization. On the basis of this study, we propose to introduce a new domain named as “Cost Management”.

Supporting Customs Controls by Means of Service-Oriented Auditing

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 auditing approach and evaluating its added-value in the area of Customs control. Service-oriented auditing is a promising tool to implement the ideals of continuous and online monitoring.

Smart Auditing -- Innovating Compliance Checking in Customs Control

While risk regulations and compliance requirements grow, the capacity of governmental controls only shrinks in many countries. Automation provides a partial solution to this problem, but more is expected from new modes of supervision. The reliability of the provided data becomes essential then. Reliability can be supported by auditing services. At the same time, the advent of Smart Computing creates new requirements on auditing as well as new opportunities. Technology (smart sensors and intelligent data analysis) can support both accounting information system and audit services. To address these developments, this paper discusses the related concepts of Smart Auditing. An initial evaluation has been performed in the domain of customs control as well.