Measurement Services of Assurance Objectives

SCHEME: CORE

CALL: 2009

DOMAIN: IS - Business Service Design

FIRST NAME: André

LAST NAME: Rifaut

INDUSTRY PARTNERSHIP / PPP: No

INDUSTRY / PPP PARTNER:

HOST INSTITUTION: LIST

KEYWORDS: Audit management, compliance management, requirements engineering, goal-oriented methods, business service and process assessment methods, service design, monitoring

START: 2010-01-01

END: 2011-12-31

WEBSITE: https://www.list.lu/

Submitted Abstract

Research Context and Motivation.Due to the international context imposing more and more constraints on business assurance,there are an increasing concern in the Software Engineering Scientific Community about themanagement of laws and regulations during the complete life-cycle of ICT-empowered businessservice systems [20], i.e. the bundle of a set of processes realized through human activities andICT. As an example, in the domain of software system compliance to safety regulations, N.Leveson ([18], [19]) shows that a national compliance system includes, a.o. Laws, Case Lawsand Regulations of Government, Courts and Regulatory Agencies, Standards and Certificationsschemes of Industry Associations, User Associations, Insurance Companies.The research objective is to address this question at a very early stage of the engineering(called Requirements Engineering) of business service systems where there is a need for anassurance system demonstrating the compliance of business systems (services and processes)with non-prescriptive regulatory approaches promoted in international markets (e.g. energy,transportation, and financial sector, see [70]). These assurance systems should providemeasurement facilities for professionals in the context of audit and control, as well as a methodfor designing the monitoring of the compliance to the regulation based on these measurementfacilities. This leads to the following question:What is the conceptual basis of measurement frameworks satisfying the needsof an assurance system adapted to the design and the monitoring of thecompliance of business services systems to non-prescriptive regulations?Associated Research Questions.RQ1: What is the rigorous conceptual basis of measurement scales and criteria (i.e. propertyof a phenomenon) required for measuring the compliance of business systems (services andprocesses)?RQ2: What is the method to design compliant business services and compliance monitoringassurance systems adapted to the measurement scales and criteria (as stated in RQ1) andensuring the accuracy of the measures needed for compliance control, audit and supervision?Associated Research Validation.ARV: The validation focus in set on the results of conceptual and case studies validations inthe financial institutions of the method designing assurance systems based on themeasurement framework (resulting from RQ1 and RQ2).Having long lasting collaborations in the financial domain with national authorities representingthe Internal Auditors, the Compliance Officers, the (External) Auditors, and the SupervisoryAuthority of the Financial Sector, this validation works will be done on the behalf of those localauthorities.Theoretical Framework, Research Method and Expected ResultsBuilding-up on our previous works in Goal-Oriented Requirements Engineering (GORE) andscientific collaborations on compliant requirements engineering research in the i* framework,this research investigates the benefits of using the theoretical framework of the MeasurementTheory, that would better address the design of a measurement framework and a part of itscorresponding assurance system to be used by business managers, compliance officers,auditors, and supervisors. On the methodological side, the research questions will mainly beaddressed with design science research methods often used in software and systemengineering.The expected results are validated formal (ontology-based) domain models and exemplars ofthe measurement framework and a method for defining requirements of compliance monitoringsystems tailored to the measurement framework.

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