Abstract

Manufacturers operating in international markets are faced with complex rules and regulations that must be complied with in order to trade successfully. A general phenomenon among international enterprises is that, when they are conducting business across borders, their internal information systems fail to interface well with systems or platforms built specially for compliance reports. This leads to inventory mismatch and results in other types of problems, such as delay of goods delivery or incorrect duty payment. One of the main difficulties in fully integrating information systems arises from the highly flexible and volatile nature of manufacturing processes, which would need highly customizable and adaptive information systems. Currently, there is a lack of systematic method to monitor compliance within flexible multinational manufacturing processes and supply chains. Moreover, improper operations could hamper compliance even normal business processes. In order to have well integrated systems as well as timely detection and mitigation of compliance faults, data processing tools are needed to identify and diagnose inconsistencies in manufacturing and inventory management. This research aims to innovate accounting information systems by designing a framework with the application of process mining and engineering techniques in computational auditing. An in-depth case study is conducted for research validation.

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