{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,5,19]],"date-time":"2026-05-19T05:18:36Z","timestamp":1779167916409,"version":"3.51.4"},"publisher-location":"Cham","reference-count":10,"publisher":"Springer International Publishing","isbn-type":[{"value":"9783319579542","type":"print"},{"value":"9783319579559","type":"electronic"}],"license":[{"start":{"date-parts":[[2017,1,1]],"date-time":"2017-01-01T00:00:00Z","timestamp":1483228800000},"content-version":"unspecified","delay-in-days":0,"URL":"http:\/\/www.springer.com\/tdm"}],"content-domain":{"domain":["link.springer.com"],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2017]]},"DOI":"10.1007\/978-3-319-57955-9_5","type":"book-chapter","created":{"date-parts":[[2017,4,18]],"date-time":"2017-04-18T03:40:15Z","timestamp":1492486815000},"page":"66-73","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":4,"title":["The Perspectives of DEMO Application to COSO Internal Audit Framework Risks Mitigation"],"prefix":"10.1007","author":[{"given":"Eduard","family":"Babkin","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Pavel","family":"Malyzhenkov","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Fabrizio","family":"Rossi","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"297","published-online":{"date-parts":[[2017,4,19]]},"reference":[{"issue":"1","key":"5_CR1","doi-asserted-by":"publisher","first-page":"53","DOI":"10.1007\/s10551-006-9040-6","volume":"68","author":"S Arjoon","year":"2006","unstructured":"Arjoon, S.: Striking a balance between rules and principles-based approaches for effective governance: a risks-based approach. J. Bus. Ethics 68(1), 53\u201382 (2006)","journal-title":"J. Bus. Ethics"},{"key":"5_CR2","series-title":"Lecture Notes in Business Information Processing","doi-asserted-by":"publisher","first-page":"129","DOI":"10.1007\/978-3-319-49454-8_9","volume-title":"Enterprise and Organizational Modeling and Simulation","author":"E Babkin","year":"2016","unstructured":"Babkin, E., Malyzhenkov, P.: Assessment of brand competences in a family business: a methodological proposal. In: Pergl, R., Molhanec, M., Babkin, E., Fosso Wamba, S. (eds.) EOMAS 2016. LNBIP, vol. 272, pp. 129\u2013138. Springer, Cham (2016). doi:10.1007\/978-3-319-49454-8_9"},{"issue":"4","key":"5_CR3","doi-asserted-by":"publisher","first-page":"4","DOI":"10.1509\/jm.12.0314","volume":"78","author":"G Challagalla","year":"2014","unstructured":"Challagalla, G., Murtha, B., Jaworski, B.: Marketing doctrine: a principles-based approach to guiding marketing decision making in firms. J. Market. 78(4), 4\u201320 (2014)","journal-title":"J. Market."},{"key":"5_CR4","unstructured":"COSO Internal Control \u2014 Integrated Framework Executive Summary (2013)"},{"key":"5_CR5","doi-asserted-by":"publisher","DOI":"10.1007\/3-540-33149-2","volume-title":"Enterprise Ontology: Theory and Methodology","author":"JLG Dietz","year":"2006","unstructured":"Dietz, J.L.G.: Enterprise Ontology: Theory and Methodology. Springer, Heidelberg (2006)"},{"key":"5_CR6","unstructured":"Institute of Internal Auditors, Responses to COSO\u2019s public exposure feedback questions (2012)"},{"key":"5_CR7","first-page":"110","volume":"26","author":"M Kasey","year":"2014","unstructured":"Kasey, M., Sanders, E., Scalan, G.: The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs. Res. Account. Regul. 26, 110\u2013117 (2014)","journal-title":"Res. Account. Regul."},{"issue":"4","key":"5_CR8","first-page":"74","volume":"22","author":"H Shaw","year":"2006","unstructured":"Shaw, H.: The trouble with COSO. CFO Mag. 22(4), 74\u201377 (2006)","journal-title":"CFO Mag."},{"key":"5_CR9","series-title":"Lecture Notes in Business Information Processing","doi-asserted-by":"publisher","first-page":"84","DOI":"10.1007\/978-3-319-49454-8_6","volume-title":"Enterprise and Organizational Modeling and Simulation","author":"A Sergeev","year":"2016","unstructured":"Sergeev, A., Babkin, E.: Towards a formal approach to solution of ontological competence distribution problem. In: Pergl, R., Molhanec, M., Babkin, E., Fosso Wamba, S. (eds.) EOMAS 2016. LNBIP, vol. 272, pp. 84\u201397. Springer, Cham (2016). doi:10.1007\/978-3-319-49454-8_6"},{"key":"5_CR10","series-title":"Lecture Notes in Business Information Processing","doi-asserted-by":"publisher","first-page":"34","DOI":"10.1007\/978-3-319-19297-0_3","volume-title":"Advances in Enterprise Engineering IX","author":"A Sergeev","year":"2015","unstructured":"Sergeev, A., Babkin, E.: Towards competence-based enterprise restructuring using ontologies. In: Aveiro, D., Pergl, R., Valenta, M. (eds.) EEWC 2015. LNBIP, vol. 211, pp. 34\u201346. Springer, Cham (2015). doi:10.1007\/978-3-319-19297-0_3"}],"container-title":["Lecture Notes in Business Information Processing","Advances in Enterprise Engineering XI"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/978-3-319-57955-9_5","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,3,12]],"date-time":"2024-03-12T19:22:53Z","timestamp":1710271373000},"score":1,"resource":{"primary":{"URL":"https:\/\/link.springer.com\/10.1007\/978-3-319-57955-9_5"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2017]]},"ISBN":["9783319579542","9783319579559"],"references-count":10,"URL":"https:\/\/doi.org\/10.1007\/978-3-319-57955-9_5","relation":{},"ISSN":["1865-1348","1865-1356"],"issn-type":[{"value":"1865-1348","type":"print"},{"value":"1865-1356","type":"electronic"}],"subject":[],"published":{"date-parts":[[2017]]},"assertion":[{"value":"19 April 2017","order":1,"name":"first_online","label":"First Online","group":{"name":"ChapterHistory","label":"Chapter History"}},{"value":"EEWC","order":1,"name":"conference_acronym","label":"Conference Acronym","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"Enterprise Engineering Working Conference","order":2,"name":"conference_name","label":"Conference Name","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"Antwerp","order":3,"name":"conference_city","label":"Conference City","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"Belgium","order":4,"name":"conference_country","label":"Conference Country","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"2017","order":5,"name":"conference_year","label":"Conference Year","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"8 May 2017","order":7,"name":"conference_start_date","label":"Conference Start Date","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"12 May 2017","order":8,"name":"conference_end_date","label":"Conference End Date","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"7","order":9,"name":"conference_number","label":"Conference Number","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"eewc2017","order":10,"name":"conference_id","label":"Conference ID","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"http:\/\/ciaonetwork.org\/events\/current-events\/7th-enterprise-engineering-working-conference-eewc-2017","order":11,"name":"conference_url","label":"Conference URL","group":{"name":"ConferenceInfo","label":"Conference Information"}}]}}