Governance and collaboration in regulatory supervision
| Autor: | Silvia van der Pligt-Benito Ruano, Joris Hulstijn |
|---|---|
| Přispěvatelé: | Department of Management, Research Group: Information & Supply Chain Management |
| Jazyk: | angličtina |
| Rok vydání: | 2017 |
| Předmět: |
Process management
Computer Networks and Communications Corporate governance 05 social sciences Control (management) General Social Sciences public-private collaboration ComputingMilieux_LEGALASPECTSOFCOMPUTING 050201 accounting 02 engineering and technology Audit Design science Port (computer networking) Domain (software engineering) Technical feasibility regulatory supervision Hardware and Architecture 0502 economics and business 0202 electrical engineering electronic engineering information engineering 020201 artificial intelligence & image processing Business Business case continuous control monitoring Software Compliance |
| Zdroj: | International Journal of Electronic Government Research, 13(4), 34-52. IGI Publishing |
| ISSN: | 1548-3886 |
| Popis: | This article describes how in regulatory supervision some form of collaboration is necessary between regulator and company in the way evidence about compliance is collected and evaluated. How to arrange such collaboration? In this article, we investigate specific ideas about continuous control monitoring and apply them to regulatory supervision. By means of a design science approach, we propose a particular governance mechanism for continuous monitoring of compliance. We derive objectives based on the literature about regulatory supervision and about auditing. By means of a case study of a new customs supervision mechanism for container terminals in a large port, we identify legal, economic and technical feasibility conditions. In particular, we discuss the role of an intermediary. The case shows that continuous control monitoring is legally and technically feasible in the customs domain, and that a suitable party can be found to play the role of intermediary. However, a good business case for parties to invest in such a system needs to be developed. |
| Databáze: | OpenAIRE |
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