A Method for Assessing the Reliability of Business Processes that Reflects Transaction Documents Checking for each Department

Abstract

An assessment method is proposed to classify the reliability of business processes related to transactions into those with a high and low risk of inconsistency according to the checking status of transaction documents (such as an order form, a delivery slip, an invoice, a receipt). We show a method for objectively examining the reliability of business processes without relying solely on expert knowledge and experience. In practice, however, some departments in a company can be expected to execute transaction documents checking reliably, while others may not be able to. To cope with this, the method is extended so that assessment can be performed by reflecting the certainty of transaction documents checking for each department. Transaction documents checking for departments outside the company and outsourced departments can be excluded (such as a low-level department), and the risk of inconsistency in transaction documents can then be determined, thus improving the practicality of the assessment method.