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General Information
    • ISSN: 2382-6185
    • Frequency: Quarterly (2015-2016); semiyearly (Since 2017)
    • DOI: 10.18178/IJKE
    • Editor-in-Chief: Prof. Chen-Huei Chou
    • Executive Editor: Ms. Nina Lee
    • Indexed by: Google Scholar, DOAJ, Engineering & Technology Digital Library, Crossref, ProQuest
    • E-mail: ijke@ejournal.net
Editor-in-chief
Prof. Chen-Huei Chou
College of Charleston, SC, USA
It is my honor to be the editor-in-chief of IJKE. I will do my best to help develop this journal better.
IJKE 2017 Vol.3(1): 1-7 ISSN: 2382-6185
doi: 10.18178/ijke.2017.3.1.078

Semantic Modeling of Internal Audit Field

Stamatios A. Theocharis and George A. Tsihrintzis
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.

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