Skip to main content

Evaluating the Application of Service-Oriented Auditing in the B2G Domain: A Case Study

  • Conference paper
Book cover Perspectives in Business Informatics Research (BIR 2011)

Part of the book series: Lecture Notes in Business Information Processing ((LNBIP,volume 90))

Included in the following conference series:

Abstract

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.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 39.99
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 54.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

References

  1. Baida, Z., Rukanova, B., Liu, J., Tan, Y.: Rethinking EU trade procedures–the beer living lab (2007)

    Google Scholar 

  2. Bukhsh, F.A., Weigand, H.: E-Government controls in service-oriented auditing perspective: Beyond Single Window. In: IFIP EGOV, Workshop Delft, the Netherlands (submitted, 2011)

    Google Scholar 

  3. Chen, R., Blaschuk, W.: Defining Operational Services:How SOA Can Help Realize a Role-Based Organization. SOA Magazine, Issue XIV (January 2008), http://www.soamag.com/I14/0108-3.php

  4. Christopher, M.: Logistics and supply chain management: creating value-added networks. Pearson Education, London (2005)

    Google Scholar 

  5. DINALOG. Extended single window-information gateway to Europe, http://www.dinalog.nl/institute/projects/research-development-projects/extended-single-window-information-gateway-to-europe/271 (2010)

  6. Ellis, T.J., Levy, Y.: A guide for novice researchers: Design and development research methods. In: Proceedings of Informing Science & IT Education Conference, InSITE 2010 (2010)

    Google Scholar 

  7. European Union. Single authorisation for simplified procedures (SEA) (2006), http://ec.europa.eu/taxation_customs/resources/documents/customs/procedural_aspects/general/centralised_clearance/1284_rev1-en-sea_guidelines.pdf .

  8. European Union. European custom code (2008), http://ec.europa.eu/taxation_customs/customs/policy_issues/customs_security/aeo/index_en.htm (retrieved on January 11,2011)

  9. Handfield, R., Nichols, E., Ernest, L.: Introduction to supply chain management. Prentice Hall, Englewood Cliffs (1999)

    Google Scholar 

  10. Hesketh, D.: Seamless electronic data and logistics pipelines shift focus from import declarations to start of commercial transaction. World Customs Journal 3(1), 27–32 (2009)

    Google Scholar 

  11. Janssen, M., Veenstra, A.F.V.: Stages of growth in e-government: An architectural approach. The Electoronic Journal of e-government 3, 193–200 (2005)

    Google Scholar 

  12. Malone, T., Crowston, K.: The interdisciplinary study of coordination. ACM Computing Surveys (CSUR) 26(1), 87–119 (1994)

    Article  Google Scholar 

  13. McCarthy, W.: The REA accounting model: A generalized framework for accounting systems in a shared data environment. The Accounting Review 57(3), 554–578

    Google Scholar 

  14. Mentzer, J., DeWitt, W., Keebler, J., Min, S., Nix, N., Smith, C., Zacharia, Z.: Defining supply chain management. Journal of Business Logistics 22(2), 1–26 (2001)

    Article  Google Scholar 

  15. OASIS. OASIS SOA reference model (2011), http://www.oasis-open.org (retrieved on March 20,2011)

  16. Razmerita, L., Bjorn-Andersen, N.: Towards ubiquitous e-custom services. In: Proceedings of the IEEE/WIC/ACM International Conference on Web Intelligence, WI 2007, pp. 833–837. IEEE Computer Society, Los Alamitos (2007)

    Google Scholar 

  17. Reddick, C.: A two-stage model of e-government growth: Theories and empirical evidence for US cities. Government Information Quarterly 21(1), 51–64 (2004)

    Article  Google Scholar 

  18. Schmid, B.: Electronic Mall: Banking und Shopping in globalen Netzen. Teubner, Stuttgart (1995)

    Book  Google Scholar 

  19. Snow, C., Miles, R., Coleman Jr., H.: Managing 21st century network organizations. Organizational Dynamics 20(3), 5–20 (1992)

    Article  Google Scholar 

  20. Starreveld, R., de Mare, H., Joels, E.: Bestuurlijke informatieverzorging: Algemene grondslagen. Samsom (1985)

    Google Scholar 

  21. The Open Group. SOA work group member site (2011), https://www.opengroup.org/projects/soa/ (retrieved on March 20, 2011)

  22. UN/CEFACT. The single window concept. Technical Report ECE/TRADE/324, International Trade Procedures Working Group (ITPWG/TBG15) of UN/CEFACT (2009), http://unpan1.un.org/intradoc/groups/public/documents/UNECE/UNPAN019892.pdf

  23. Van Der Aalst, W., Van Hee, K., Van Der Werf, J., Kumar, A., Verdonk, M.: Conceptual model for online auditing. Decision Support Systems 50(3), 636–647 (2011)

    Article  Google Scholar 

  24. VROM. Resultaten actie tegengas(2009), http://www.rijksoverheid.nl/bestanden/documenten-en-publicaties/kamerstukken/2010/02/12/resultaten-actie-tegengas-2009-rapport/rb2010004003aeindrapportageuitvoeringmotiepoppeboelhouwer.pdf

  25. Weigand, H., Bukhsh, F.A.: Supporting customs controls by means of service-oriented auditing. manuscript Department of Information Management, University of Tilburg (2011)

    Google Scholar 

  26. Weigand, H., Johannesson, P., Andersson, B., Jayasinghe Arachchige, J., Bergholtz, M.: Management services – A framework for design. In: Mouratidis, H., Rolland, C. (eds.) CAiSE 2011. LNCS, vol. 6741, pp. 582–596. Springer, Heidelberg (2011)

    Chapter  Google Scholar 

  27. Weigand, H., Johannesson, P., Andersson, B., Bergholtz, M., Arachchige, J.: Closing the user-centric service coordination cycle by means of coordination services. LNBIP, vol. 72, pp. 267–282 (2011)

    Google Scholar 

  28. Zarkasyi, S.W.: International audit techniques traditional versus progressive approach. Jurnal Ekonomi dan Bisnis Terapan 2 (2006)

    Google Scholar 

  29. United States Office of Personnel Management, Structured Interviews: A Practical Guide (September 2008)

    Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Editor information

Editors and Affiliations

Rights and permissions

Reprints and permissions

Copyright information

© 2011 Springer-Verlag Berlin Heidelberg

About this paper

Cite this paper

Bukhsh, F.A., Weigand, H. (2011). Evaluating the Application of Service-Oriented Auditing in the B2G Domain: A Case Study. In: Grabis, J., Kirikova, M. (eds) Perspectives in Business Informatics Research. BIR 2011. Lecture Notes in Business Information Processing, vol 90. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-24511-4_22

Download citation

  • DOI: https://doi.org/10.1007/978-3-642-24511-4_22

  • Publisher Name: Springer, Berlin, Heidelberg

  • Print ISBN: 978-3-642-24510-7

  • Online ISBN: 978-3-642-24511-4

  • eBook Packages: Computer ScienceComputer Science (R0)

Publish with us

Policies and ethics