One solution to the multi-criteria decision making problem suggested by Emergency Management research is to
combined a real-time decision support system that provides consistent and comprehensive information with a
structured approach that allows experts to model decisions and their effects (Geldermann et al., 2009). Another
possible approach to lessen the requisite formalization taken from the Emergency Management research is to
integrate human roles and human actions into a formal business process. For example, the Resource
Interruption Monitoring System, developed for the United States Office of Preparedness in 1972, had templated
solutions to various situations (e.g. a shortage of fertilizer). This system defined generic “steps” for handling
these situations. Each step had a designated owner, responsible for performing an action on this step, as well as
a set of possible actions. When the step owner performed an action, the owner of the next step was
automatically notified. Each step had a configurable expected duration. If a particular step took longer than
expected, the system would automatically send notifications to the relevant step owner as well as escalation
notifications.
Using the above approach, audit processes that are difficult to formalize could still rely on human decisionmaking.
For example, the process for resolving an audit exception identified by a Continuous Auditing system
could have a structured workflow ensuring the appropriate parties reviewed and acted on this exception. The
workflow module would define and enforce the requisite resolution steps, the appropriate owners and actions for
each step in the process, and the escalation procedures.
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One solution to the multi-criteria decision making problem suggested by Emergency Management research is tocombined a real-time decision support system that provides consistent and comprehensive information with astructured approach that allows experts to model decisions and their effects (Geldermann et al., 2009). Anotherpossible approach to lessen the requisite formalization taken from the Emergency Management research is tointegrate human roles and human actions into a formal business process. For example, the ResourceInterruption Monitoring System, developed for the United States Office of Preparedness in 1972, had templatedsolutions to various situations (e.g. a shortage of fertilizer). This system defined generic “steps” for handlingthese situations. Each step had a designated owner, responsible for performing an action on this step, as well asa set of possible actions. When the step owner performed an action, the owner of the next step wasautomatically notified. Each step had a configurable expected duration. If a particular step took longer thanexpected, the system would automatically send notifications to the relevant step owner as well as escalationnotifications.Using the above approach, audit processes that are difficult to formalize could still rely on human decisionmaking.For example, the process for resolving an audit exception identified by a Continuous Auditing systemيمكن أن يكون سير عمل منظم ضمان الأطراف المناسبة استعرض وتصرف على هذا الاستثناء. علىتعرف وتنفذ الخطوات المطلوبة في القرار وأصحاب المناسبة والإجراءات لسير عمل الوحدة النمطيةكل خطوة في هذه العملية، وتصعيد الإجراءات.
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