We present control patterns: a framework for designing and analyzing interorganizational control mechanisms, inspired by design patterns. A control pattern is a generic solution for some recurring control problem, applicable in a certain context. The patterns are based on internal control theory from the accounting and auditing fields, and on previous work on inter-organizational controls. The application of the patterns is supported by the e3-control methodology, which is based on the e3-value business modeling tool. The patterns are applied in a case study.
Kartseva, Vera; Hulstijn, Joris; Tan, Yao-Hua; and Gordijn, Jaap, "Towards Value-based Design Patterns for Inter-Organizational Control" (2006). BLED 2006 Proceedings. 22.