research-article

Reliability of electronic evidence: an application for model-based auditing

Authors:

Rob Christiaanse,

Paul Griffioen,

Joris HulstijnAuthors Info & Claims

ICAIL '15: Proceedings of the 15th International Conference on Artificial Intelligence and Law

Pages 43 - 52

https://doi.org/10.1145/2746090.2746098

Published: 08 June 2015 Publication History

Abstract

Much legal evidence is being generated by and stored in information systems. In this paper we look at evidence from an auditing point of view. Auditors rely on evidence of the party being audited, who may have a legitimate or illegitimate interest to manipulate it. To assess the quality of audit evidence, we argue for an approach called model-based auditing. It is based on a mathematically precise model of the expected relationships between the flow of money and the flow of goods or services. Such equations are used for cross verification. If the equations do not hold, either something is wrong (violation) or some underlying assumption is false (exception). To show the usefulness of the approach, we look in particular at a case study of a legal dispute about automated contract monitoring. A precise revenue model is instrumental in demonstrating that the data set does indeed constitute appropriate evidence to settle the case.

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Cited By

Christiaanse R(2023)Human Centricity as Leading Design Principle for Smart City Innovations: Implications for the Governance, Control, Reporting and Performance Evaluation of Well-being of Civil Society ActorsDigital Government: Research and Practice10.1145/35976164:3(1-24)Online publication date: 19-May-2023
https://dl.acm.org/doi/10.1145/3597616
Christiaanse R(2019)Mobility as a ServiceCompanion Proceedings of The 2019 World Wide Web Conference10.1145/3308560.3317050(83-92)Online publication date: 13-May-2019
https://dl.acm.org/doi/10.1145/3308560.3317050
Wang YHulstijn JTan YJanssen MChun SWeerakkody V(2018)Regulatory supervision with computational audit in international supply chainsProceedings of the 19th Annual International Conference on Digital Government Research: Governance in the Data Age10.1145/3209281.3209319(1-10)Online publication date: 30-May-2018
https://dl.acm.org/doi/10.1145/3209281.3209319
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Reliability of electronic evidence: an application for model-based auditing

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cover image ACM Other conferences

ICAIL '15: Proceedings of the 15th International Conference on Artificial Intelligence and Law

June 2015

246 pages

ISBN:9781450335225

DOI:10.1145/2746090

Conference Chair:
Ted Sichelman
University of San Diego School of Law, San Diego, CA
,
Program Chair:
Katie Atkinson
University of Liverpool, Liverpool, UK

Copyright © 2015 ACM.

Permission to make digital or hard copies of all or part of this work for personal or classroom use is granted without fee provided that copies are not made or distributed for profit or commercial advantage and that copies bear this notice and the full citation on the first page. Copyrights for components of this work owned by others than the author(s) must be honored. Abstracting with credit is permitted. To copy otherwise, or republish, to post on servers or to redistribute to lists, requires prior specific permission and/or a fee. Request permissions from [email protected].

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Center for IP Law & Markets: Center for Intellectual Property Law & Markets, University of San Diego School of Law
TrademarkNow: TrademarkNow
The International Association for Artificial Intelligence and Law
Davis Polk: Davis Polk & Wardwell LLP
Legal Robot: Legal Robot
Thomson Reuters: Thomson Reuters Corporation

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SIGAI: ACM Special Interest Group on Artificial Intelligence

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Association for Computing Machinery

New York, NY, United States

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Published: 08 June 2015

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ICAIL '15

Sponsor:

Center for IP Law & Markets
TrademarkNow
Davis Polk
Legal Robot
Thomson Reuters

ICAIL '15: 15th International Conference on Artificial Intelligence and Law

June 8 - 12, 2015

California, San Diego

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ICAIL '15 Paper Acceptance Rate 30 of 58 submissions, 52%;

Overall Acceptance Rate 69 of 169 submissions, 41%

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Cited By

Christiaanse R(2023)Human Centricity as Leading Design Principle for Smart City Innovations: Implications for the Governance, Control, Reporting and Performance Evaluation of Well-being of Civil Society ActorsDigital Government: Research and Practice10.1145/35976164:3(1-24)Online publication date: 19-May-2023
https://dl.acm.org/doi/10.1145/3597616
Christiaanse R(2019)Mobility as a ServiceCompanion Proceedings of The 2019 World Wide Web Conference10.1145/3308560.3317050(83-92)Online publication date: 13-May-2019
https://dl.acm.org/doi/10.1145/3308560.3317050
Wang YHulstijn JTan YJanssen MChun SWeerakkody V(2018)Regulatory supervision with computational audit in international supply chainsProceedings of the 19th Annual International Conference on Digital Government Research: Governance in the Data Age10.1145/3209281.3209319(1-10)Online publication date: 30-May-2018
https://dl.acm.org/doi/10.1145/3209281.3209319
Ezzamouri NHulstijn JJanssen MChun SWeerakkody V(2018)Continuous monitoring and auditing in municipalitiesProceedings of the 19th Annual International Conference on Digital Government Research: Governance in the Data Age10.1145/3209281.3209301(1-10)Online publication date: 30-May-2018
https://dl.acm.org/doi/10.1145/3209281.3209301
Griffioen PChristiaanse RHulstijn J(2018)Controlling Production Variances in Complex Business ProcessesSoftware Engineering and Formal Methods10.1007/978-3-319-74781-1_6(72-85)Online publication date: 2-Feb-2018
https://doi.org/10.1007/978-3-319-74781-1_6
Ruano SHulstijn J(2017)Governance and Collaboration in Regulatory SupervisionInternational Journal of Electronic Government Research10.4018/IJEGR.201710010313:4(34-52)Online publication date: 1-Oct-2017
https://dl.acm.org/doi/10.4018/IJEGR.2017100103

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