Abstract
Governance Risk and Compliance (GRC) activities are conducted by employees with high educated staff. The assets to be audited undergo control activities that are carried out by focusing on the areas to be audited within the audition space. In order to reach the analysis results of the AS-IS and TO-BE (new) process models with simulation, the effort estimates of these processes were obtained with the fuzzy AHP. Accordingly, it has been determined that information technology (IT) solutions with software developments to be used in audit activities can increase the completion time efficiency by 51.7%. In addition, it has been obtained that the workload of human resources decreased from 61% to 49%. The average risk occurrence probability of 5.85% has been reduced to 3.90%. The monetary loss of risks could be reduced 30.54%. In the creation of the new Audit Execution Process, the simulation of the AS-IS process is an indicator of the originality of this study.
Paper Type
Short Paper
DOI
10.62036/ISD.2026.108
A Simulation and Fuzzy AHP-Based Analysis of Software Development Impact on Risk and Efficiency in GRC Processes
Governance Risk and Compliance (GRC) activities are conducted by employees with high educated staff. The assets to be audited undergo control activities that are carried out by focusing on the areas to be audited within the audition space. In order to reach the analysis results of the AS-IS and TO-BE (new) process models with simulation, the effort estimates of these processes were obtained with the fuzzy AHP. Accordingly, it has been determined that information technology (IT) solutions with software developments to be used in audit activities can increase the completion time efficiency by 51.7%. In addition, it has been obtained that the workload of human resources decreased from 61% to 49%. The average risk occurrence probability of 5.85% has been reduced to 3.90%. The monetary loss of risks could be reduced 30.54%. In the creation of the new Audit Execution Process, the simulation of the AS-IS process is an indicator of the originality of this study.
Recommended Citation
Yel, I.(2026). A Simulation and Fuzzy AHP-Based Analysis of Software Development Impact on Risk and Efficiency in GRC Processes. In M. Valenta, B. Mannová, R. Pergl, A. Przybylek, M. Lang, H. Linger, C. Schneider, N. Iivari, & E. Insfran (Eds.), Making ISD Sustainable: Reloaded with AI and Automation (ISD2026 Proceedings). Prague, Czech Republic: Czech Technical University in Prague. ISBN: 978-80-01-07585-2. https://doi.org/10.62036/ISD.2026.108