ControlML: A domain-specific modeling language in support of assessing internal controls and the internal control system

• Published in: International journal of accounting information systems 2014-09, Vol.15 (3), p.224-245
• Main Authors: Heise, David, Strecker, Stefan, Frank, Ulrich
• Format: Article
• Language: English
• Subjects: Accounting systems; Assessment of internal controls; Conceptual modeling; Design science research; Design specifications; Domain-specific modeling language; Enterprise modeling; Internal control; Internal control system; Internal controls; Language design; Programming languages; Software engineering; Studies; Systems design
• ISSN: 1467-0895; 1873-4723
• DOI: 10.1016/j.accinf.2013.09.001

In this paper, we refine and extend an earlier language design to introduce a domain-specific modeling language (DSML) for internal control modeling as an extension to an enterprise modeling method. The language is aimed at supporting the assessment of a firm's internal control system through the use of conceptual models of internal controls. In the paper, we report on the design of the modeling language, on its integration with the enterprise modeling method, present the language specification, and discuss language applications in the context of the assessment of an internal control system. •Enterprise modeling approach to internal control assessment•Domain-specific modeling language for internal control modeling•Language design based on a meta modeling approach•Application scenario showing model-based analyses dedicated to assessing internal controls