In 2015, the Object Management Group published the Decision Model and Notation with the goal to structure and connect business processes, decisions and underlying business logic. Practice shows that several vendors adopted the DMN standard and (started to) integrate the standard with their tooling. However, …

Continuous monitoring, continuous auditing and continuous assurance are three methods that utilize a high degree of business intelligence and analytics. The increased interest in the three methods has led to multiple studies that analyze each method or a combination of methods from a micro-level. However, …

Business decisions and business logic are important organizational assets. As transparency is becoming an increasingly important aspect for organizations, business decisions and underlying business logic, i.e., their business rules, must be implemented, in information systems, in such a way that transparency …

The current standard in accounting practice is the double-entry approach. Basis of the double-entry approach is that every financial event brings two equal and offsetting entries. Since these financial events are not automatically confirmed by both parties, the accounting quality can be improved. The …

De aandacht van accountants voor vaktechniek is afhankelijk van een aantal zaken: 1) de stand van de economie, 2) de ontwikkelingen rondom wet- en regelgeving en 3) de omvang van het accountantskantoor/de accountantsorganisatie. Voor de ‘vaktechneuten’ zijn naast hard-skills ook soft-skills bijzonder …

Onzichtbaar voor de klant drukken bureaus vaktechniek een steeds zwaarder stempel op controles, jaarrekeningen en audits. Dat komt de kwaliteit ten goede, maar de autonomie van de accountant lijdt eronder. Het vraagt stuurmanskunst van vaktechniek om de lakens uit de delen, zonder accountants in de gordijnen …

Maken uw bestuurders, net zoals de bestuurders van Pathé, 19 miljoen euro over wanneer ze daarover worden gebeld en gemaild door de accountant? Ofwel, wanneer een medewerker een e-mail van de baas krijgt, maakt hij dan het geld over? En hoeveel nepfacturen worden er door uw organisatie betaald?

Decisions and business rules are essential Components of an organization. Combined, these components form a basis for securing the implementation of new laws, regulations and internal policies into processes, work instructions and information systems. To ensure proper implementation, business rule types …

Business decisions and business logic are an important part of an organization’s daily activities. In the not so near past they were modelled as integrative part of business processes, however, during the last years, they are managed as a separate entity. Still, decisions and underlying business logic …

Proper decision-making is one of the most important capabilities of an organization. Therefore, it is important to have a clear understanding and overview of the decisions an organization makes. A means to understanding and modeling decisions is the Decision Model and Notation (DMN) standard published …