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Philip Elsas is founder and director of ComputationalAuditing.com.
ComputationalAuditing.com started in the Netherlands in 2003 and in Canada in 2006.
Prior to ComputationalAuditing.com Philip spent 15 years with Deloitte: the first half
in auditing, the second in consultancy. With a three-year intermezzo at Bakkenist
Management Consultants, sold to Deloitte in 1999.
ComputationalAuditing.com started in the Netherlands in 2003 and in Canada in 2006.
Prior to ComputationalAuditing.com Philip spent 15 years with Deloitte: the first half
in auditing, the second in consultancy. With a three-year intermezzo at Bakkenist
Management Consultants, sold to Deloitte in 1999.
Philip holds a PhD in mathematics and computing science for the domain of financial
auditing. His dissertation, "Computational Auditing", appeared in 1996, in courtesy
of Deloitte in cooperation with the Free University of Amsterdam, the Netherlands,
and was directly after appearance awarded the Alfred Coini auditing prize. The jury
considered the dissertation an important contribution to a rational professional
judgment in the auditing process.
auditing. His dissertation, "Computational Auditing", appeared in 1996, in courtesy
of Deloitte in cooperation with the Free University of Amsterdam, the Netherlands,
and was directly after appearance awarded the Alfred Coini auditing prize. The jury
considered the dissertation an important contribution to a rational professional
judgment in the auditing process.
ComputationalAuditing.com
About
In Deloitte's audit practice, Philip was involved in design and development of
an advanced system for audit planning and guidance: Smart Audit Support. To
support both prefabrication of interactive audit documentation and its application
in engagements. Today, Smart Audit Support is being used in Deloitte's worldwide
audit practice for over 10 years.
an advanced system for audit planning and guidance: Smart Audit Support. To
support both prefabrication of interactive audit documentation and its application
in engagements. Today, Smart Audit Support is being used in Deloitte's worldwide
audit practice for over 10 years.
Software and consultancy services for Audit Innovation
Optimizing audit decisions (Optimalisering van controlebeslissingen) report by the
Audit Department of the Dutch Tax Office, using Computational Auditing as frame of
reference in comparing IT support in Big 4 audit firms' planning and decision-support
models and systems, to investigate how to improve audit productivity,
Dutch Tax Office, Center for Process and Product Development, 2001-2003
(in Dutch, 57 pages, considers Smart Audit Support "leader of the pack")
Audit Department of the Dutch Tax Office, using Computational Auditing as frame of
reference in comparing IT support in Big 4 audit firms' planning and decision-support
models and systems, to investigate how to improve audit productivity,
Dutch Tax Office, Center for Process and Product Development, 2001-2003
(in Dutch, 57 pages, considers Smart Audit Support "leader of the pack")
As a consultant and associate at Bakkenist and principal at Deloitte, Philip
participated in projects for design and development of modeling infrastructure
for workflow management and activity-based and process-based costing.
participated in projects for design and development of modeling infrastructure
for workflow management and activity-based and process-based costing.
Risk control and technology (Risicobeheersing en technologie) combined presentation
with the Dutch Auditor General (Court of Audit, 'Algemene Rekenkamer'), contributing
the second half, slide 50 & beyond, Royal NIVRA Dutch Auditing Day 2009,
Amsterdam, The Netherlands, November 2009 (invited speaker)
with the Dutch Auditor General (Court of Audit, 'Algemene Rekenkamer'), contributing
the second half, slide 50 & beyond, Royal NIVRA Dutch Auditing Day 2009,
Amsterdam, The Netherlands, November 2009 (invited speaker)
For more information, please consult the following references to publications,
magazine interviews and conference contributions:
magazine interviews and conference contributions:
Automatic aggregation in auditing: with an application to systemic risk anticipation
19th World Continuous Auditing and Reporting Symposium, Rutgers Business School,
Newark, New Jersey, USA, November 2009 (invited speaker)
19th World Continuous Auditing and Reporting Symposium, Rutgers Business School,
Newark, New Jersey, USA, November 2009 (invited speaker)
Technical solution for signaling systemic risk already exists (Technische oplossing
voor signaleren systeemrisico bestaat al) Magazine of the Dutch Association of
Chartered Accountants, Royal NIVRA, pp. 50-51, October 2009, with a
commendation on the cover (unprecedented for an opinion article)
voor signaleren systeemrisico bestaat al) Magazine of the Dutch Association of
Chartered Accountants, Royal NIVRA, pp. 50-51, October 2009, with a
commendation on the cover (unprecedented for an opinion article)
Preparing for an audit mandate to contribute to systemic risk anticipation
June-September 2009 (invited contribution)
June-September 2009 (invited contribution)
Automating the signaling of weak spots in the accounting organization
(Automatisering van het opsporen van bressen in de administratieve organisatie)
Limperg Symposium on Statistical Auditing: "Practical Concepts",
Limperg Institute, Amsterdam, The Netherlands, June 2009 (invited speaker)
(Automatisering van het opsporen van bressen in de administratieve organisatie)
Limperg Symposium on Statistical Auditing: "Practical Concepts",
Limperg Institute, Amsterdam, The Netherlands, June 2009 (invited speaker)
On positioning XBRL assurance business rules in a computational infrastructure for
modern auditing Annual International Conference on XBRL, University of Kansas (KU),
Lawrence, Kansas, USA, April 2009 (invited speaker), with further attention in the
KU affiliated Ernst & Young Center for Auditing Research and Advanced Technology
E&Y CARAT 2009 newsletter
modern auditing Annual International Conference on XBRL, University of Kansas (KU),
Lawrence, Kansas, USA, April 2009 (invited speaker), with further attention in the
KU affiliated Ernst & Young Center for Auditing Research and Advanced Technology
E&Y CARAT 2009 newsletter
Audit software: from bench warmer till star player (Audit software: van bankzitter
tot sterspeler) Magazine of the Dutch Association of Chartered Accountants, Royal
NIVRA, pp. 12-18, March 2009 (invited contribution; English version on request)
tot sterspeler) Magazine of the Dutch Association of Chartered Accountants, Royal
NIVRA, pp. 12-18, March 2009 (invited contribution; English version on request)
Hebben toezichthouders onmacht deels zelf veroorzaakt? Royal NIVRA,
February 2009 (uninvited, in Dutch)
February 2009 (uninvited, in Dutch)
Who gives the auditors a skype wake-up call? (Wie skypt de accountants wakker?)
Magazine of the Dutch Association of Chartered Accountants, Royal NIVRA,
pp. 30-32, December 2008 (invited contribution)
Magazine of the Dutch Association of Chartered Accountants, Royal NIVRA,
pp. 30-32, December 2008 (invited contribution)
Enterprise-level process documentation incorporating automatic audit analytics
Biennial Deloitte / University of Kansas (KU) Auditing Symposium, Lawrence, Kansas,
USA, May 2008 (invited keynote), with special attention in the Ernst & Young Center
for Auditing Research and Advanced Technology at KU E&Y CARAT 2008 newsletter
Biennial Deloitte / University of Kansas (KU) Auditing Symposium, Lawrence, Kansas,
USA, May 2008 (invited keynote), with special attention in the Ernst & Young Center
for Auditing Research and Advanced Technology at KU E&Y CARAT 2008 newsletter
X-raying segregation of duties: support to illuminate an enterprise's immunity to
solo-fraud International Journal of Accounting Information Systems,
Vol. 9, pp. 82-93, June 2008 (awarded publication)
solo-fraud International Journal of Accounting Information Systems,
Vol. 9, pp. 82-93, June 2008 (awarded publication)
Discussion of "X-raying segregation of duties: support to illuminate an enterprise's
immunity to solo-fraud" International Journal of Accounting Information Systems,
Vol. 9, pp. 94-96, June 2008 (awarded publication)
immunity to solo-fraud" International Journal of Accounting Information Systems,
Vol. 9, pp. 94-96, June 2008 (awarded publication)
Discussion of "X-raying segregation of duties: support to illuminate an enterprise's
immunity to solo-fraud" International Journal of Accounting Information Systems,
Vol. 9, pp. 97-98, June 2008 (awarded publication)
immunity to solo-fraud" International Journal of Accounting Information Systems,
Vol. 9, pp. 97-98, June 2008 (awarded publication)
Response to discussions of "X-raying segregation of duties: support to illuminate an
enterprise's immunity to solo-fraud" International Journal of Accounting Information
Systems, Vol. 9, pp. 99-103, June 2008 (awarded publication)
enterprise's immunity to solo-fraud" International Journal of Accounting Information
Systems, Vol. 9, pp. 99-103, June 2008 (awarded publication)
X-raying segregation of duties: support to illuminate an enterprise's immunity to
solo-fraud Biennial Symposium of the University of Waterloo Centre for Information
Systems Assurance (UWCISA): "Information Integrity and Business Systems",
Toronto, Canada, October 2007, with inclusion in the UWCISA annual report
(contribution awarded with publication in the International Journal of Accounting
Information Systems)
solo-fraud Biennial Symposium of the University of Waterloo Centre for Information
Systems Assurance (UWCISA): "Information Integrity and Business Systems",
Toronto, Canada, October 2007, with inclusion in the UWCISA annual report
(contribution awarded with publication in the International Journal of Accounting
Information Systems)
An automatic pilot for auditors (Software begrijpt straks wat er omgaat in het hoofd
van een accountant) interview in the yearbook 2006-2007 of the Dutch Association
of Chartered Accountants, Royal NIVRA, "Trends in Accountancy: Innovation", pp.
65-68, 2007 (invited contribution)
van een accountant) interview in the yearbook 2006-2007 of the Dutch Association
of Chartered Accountants, Royal NIVRA, "Trends in Accountancy: Innovation", pp.
65-68, 2007 (invited contribution)
Evaluation report regarding a pilot study of Computational Auditing's segregation of
duties tool memo of Ernst & Young, Directorate Audit Technique, Dutch member firm,
2006 (in Dutch, seven pages)
duties tool memo of Ernst & Young, Directorate Audit Technique, Dutch member firm,
2006 (in Dutch, seven pages)
Anti-fraud software: working perspective (Anti-fraudesoftware: werkend perspectief)
annotation on "Never make another blunder", Magazine of the Dutch Association of
Chartered Accountants, Royal NIVRA, pp. 49-50, March 2006 (English on request)
annotation on "Never make another blunder", Magazine of the Dutch Association of
Chartered Accountants, Royal NIVRA, pp. 49-50, March 2006 (English on request)
Never make another blunder (Nooit meer blunderen) Magazine of the Dutch
Association of Chartered Accountants, Royal NIVRA, pp. 24-26, February 2006
Association of Chartered Accountants, Royal NIVRA, pp. 24-26, February 2006
The time is ripe (De tijd is rijp) Magazine of the Dutch Association of Chartered
Accountants, Royal NIVRA, pp. 24-27, March 2004 (English version on request)
Accountants, Royal NIVRA, pp. 24-27, March 2004 (English version on request)
Analyzing enterprises: the value cycle approach Database and Expert Systems
Applications 2000, London, United Kingdom, Lecture Notes in Computer Science,
Vol. 1873, pp. 685-697, Springer, 2000
Applications 2000, London, United Kingdom, Lecture Notes in Computer Science,
Vol. 1873, pp. 685-697, Springer, 2000
Computing conspiracies Database and Expert Systems Applications 1998, Vienna,
Austria, Lecture Notes in Computer Science, pp. 256-266, Springer, 1998
Austria, Lecture Notes in Computer Science, pp. 256-266, Springer, 1998
Computational auditing PhD dissertation, Free University, Amsterdam,
The Netherlands, 1996, directly after its appearance awarded with the biennial
Alfred Coini Prize and with a personal approving letter by A.B. Frielink
The Netherlands, 1996, directly after its appearance awarded with the biennial
Alfred Coini Prize and with a personal approving letter by A.B. Frielink
Knowledge-based audit support Database and Expert Systems Applications 1992,
Valencia, Spain, Lecture Notes in Computer Science, pp. 512-518, Springer, 1992
Valencia, Spain, Lecture Notes in Computer Science, pp. 512-518, Springer, 1992
Building a domain-specific language to capture concepts and methods of the owner-
ordered audit tradition 21th World Continuous Auditing and Reporting Symposium,
Rutgers Business School, Newark, New Jersey, USA, November 2010 (invited speaker)
ordered audit tradition 21th World Continuous Auditing and Reporting Symposium,
Rutgers Business School, Newark, New Jersey, USA, November 2010 (invited speaker)
Smart Auditing: an auditor (historical) perspective & new risk control mechanisms
Dutch Research School for Information and Knowledge Systems (SIKS)
Smart Auditing PhD course Vught, The Netherlands, October 2010 (invited speaker)
Dutch Research School for Information and Knowledge Systems (SIKS)
Smart Auditing PhD course Vught, The Netherlands, October 2010 (invited speaker)
'Sharing Knowledge'-project is pre-eminent cristallization point invited annotation
on "Auditors and the impact of radical transparancy", Magazine of the Dutch
Association of Chartered Accountants, Royal NIVRA, p. 10, April 2010
on "Auditors and the impact of radical transparancy", Magazine of the Dutch
Association of Chartered Accountants, Royal NIVRA, p. 10, April 2010
Next Generation Auditing: Data-Assurance as a Service first announcement of the
Jacquard project by the Dutch national center of Mathematics and Computing Science
(Centrum Wiskunde & Informatica, CWI), PricewaterhouseCoopers, the Dutch Tax
Office and ComputationalAuditing.com, with further announcements in the Magazine
of the Dutch Association of Chartered Accountants, Royal NIVRA, May 2010, p. 8
and July/August 2010, pp. 54-56
Jacquard project by the Dutch national center of Mathematics and Computing Science
(Centrum Wiskunde & Informatica, CWI), PricewaterhouseCoopers, the Dutch Tax
Office and ComputationalAuditing.com, with further announcements in the Magazine
of the Dutch Association of Chartered Accountants, Royal NIVRA, May 2010, p. 8
and July/August 2010, pp. 54-56
Revamping the Audit Approach using Accounting Equations: Processing XBRL-tagged
Data in an XBRL-tagged Top-cycle 5th Annual International Conference on XBRL,
University of Kansas (KU), Lawrence, Kansas, USA, April 2011 (invited speaker with
Paul Klint), with further attention in the KU affiliated Ernst & Young Center for
Auditing Research and Advanced Technology
Data in an XBRL-tagged Top-cycle 5th Annual International Conference on XBRL,
University of Kansas (KU), Lawrence, Kansas, USA, April 2011 (invited speaker with
Paul Klint), with further attention in the KU affiliated Ernst & Young Center for
Auditing Research and Advanced Technology
Model-based Auditing using REA 7th Biennial Symposium of the University of Waterloo
Centre for Information Integrity and Information Systems Assurance (UWCISA),
Toronto, Canada, October 2011 (invited speaker with Hans Weigand)
Centre for Information Integrity and Information Systems Assurance (UWCISA),
Toronto, Canada, October 2011 (invited speaker with Hans Weigand)
Top Cycle Mining 23rd World Continuous Auditing and Reporting Symposium, Rutgers
Business School, Newark, New Jersey, USA, November 2011 (invited speaker with
Rob Nehmer)
Business School, Newark, New Jersey, USA, November 2011 (invited speaker with
Rob Nehmer)