Abstract—The constantly changing economic environment,
in which businesses and public sector organizations in recent
years grow and operate, holds risks associated with competition,
economic uncertainty and other inherent business risks.
Therefore we speak of the need of identifying and managing
those risks. Important role in this field is played by the internal
audit and internal control systems. This field, running through
all the activities of public and private sector bodies while
distinguished by the highly complicated methods of operation
and organization. To assist the administrations in the
management of the audit mechanisms modern and appropriate
information systems are required. It is appropriate in this work,
as a key step in the field of study to list the relevant concepts and
to model the entire system in the form of an OWL ontology.
Also present examples of query ontology using Semantic Web
technologies and the conclusions reached.
Index Terms—Audit ontology, internal audit, internal
control.
Stamatios Theocharis and George Tsihrintzis are with the Dept. of
Informatics, University of Piraeus, Greece (e-mail: stheohar@unipi.gr,
geoatsi@unipi.gr).
[PDF]
Cite: Stamatios A. Theocharis and George A. Tsihrintzis, "Semantic Modeling of Internal Audit Field," International Journal of Knowledge Engineering vol. 3, no. 1, pp. 1-7, 2017.
