Regulatory supervision with computational audit in international supply chains

Regulatory supervision with computational audit in international supply chains

Wang, Y. (TU Delft ImPhys/Optics)
Hulstijn, Joris (Tilburg University)
Tan, Y. (TU Delft Information and Communication Technology)

Hinnant, C. (editor)
Zuiderwijk, A. (editor)

2018

Nowadays, as international trade with cross-border logistics increases, the administrative burden of regulatory authorities has been dramatically raised. In order to reduce repetitive and redundant supervisory controls and promote automatic administration procedures, electronic data interchange (EDI) 1 and other forms of information sharing are introduced and implemented. Compliance monitoring ensures data quality for information exchange and audit purpose. However, failure to be compliant with various regulations is still a general phenomenon globally among stakeholders in supply chains, leading to more problems such as delay of goods delivery, missing inventory, and security issues. To address these problems, traditional physical auditing methods are widely used but turned out to be timeconsuming and costly, especially when multiple stakeholders are involved. Since there is limited empirical research on compliance monitoring for regulatory supervision in international supply chains, we propose a compliance monitoring framework that can be applied with data sharing and analytics. "e framework implementation is validated by an extensive case study on customs supervision in the Netherlands using process mining techniques. Practically, both public and private sectors will benefit from our descriptive and prescriptive analytics for audit purposes. "eoretically, our control strategies developed at the operational level facilitates mitigation of risks at root causes.

Audit
Compliance
Process mining
Regulatory supervision
Supply chains

http://resolver.tudelft.nl/uuid:e20ee6db-ab55-4d4c-b26f-95f6ee751852

https://doi.org/10.1145/3209281.3209319

Association for Computing Machinery (ACM)

2018-12-01

9781450365260

Proceedings of the 19th Annual International Conference on Digital Government Research: Governance in the Data Age, DG.O 2018

19th Annual International Conference on Digital Government Research: Governance in the Data Age, DG.O 2018, 2018-05-30 → 2018-06-01, Delf, Netherlands

Green Open Access added to TU Delft Institutional Repository ‘You share, we take care!’ – Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.

Institutional Repository

conference paper

© 2018 Y. Wang, Joris Hulstijn, Y. Tan