Effizienzorientiertes Risikomanagement für Business Process Compliance

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• 作者：Stephan Kühnel ; Stefan Sackmann ; Tobias Seyffarth
• 关键词：SchlüsselwörterBusiness Process Compliance ; Compliance ; Non ; Compliance ; Risikomanagement ; Compliance ; Risiko ; Effizienz
• 刊名：HMD Praxis der Wirtschaftsinformatik
• 出版年：2017
• 出版时间：February 2017
• 年：2017
• 卷：54
• 期：1
• 页码：124-145
• 全文大小：
• 刊物类别：Computer Science, general; Economics/Management Science, general;
• 刊物主题：Computer Science, general; IT in Business;
• 出版者：Springer Fachmedien Wiesbaden
• ISSN：2198-2775
• 卷排序：54

文摘

Business Process Compliance (BPC) is defined as the adherence of requirements (such as laws, standards, internal guidelines etc.) in the conception and execution of business processes. Ensuring BPC can become a complex and cost-intensive issue for companies. In order to avoid the deterioration of the competitive position by BPC it is necessary to quantitatively control compliance risks taking into account efficiency. The results of this paper show that BPC supports the management of compliance risks within the scope of risk identification, risk aversion and risk monitoring. It becomes apparent that an efficiency-oriented management of compliance risks requires risk quantification, which BPC approaches cannot support to date. Moreover, the analysis shows that financial approaches are suitable for quantifying monetary compliance risks and enable efficiency measurement as well as partly efficiency optimization of BPC. The possibilities and limitations of the practical applicability of these approaches are discussed and empirically verified.