...M. Gilang Ramadhan; Marijn Janssen; Haiko van der Voort ABSTRACT Internal audit function (IAF) effectiveness can be improved by embracing Audit Analytics (AA). However, despite its promises, AA implementation remains limited. Although there is research on AA implementation in general, there needs...

... University, School of Business, Accounting Department, Kirksville, MO, USA. Editor's note: Accepted by Alexander J. Sannella. 29 03 2021 15 09 2022 12 10 2022 2023 audit analytics data analytics diagnostic analytics fraud expense reimbursement Traditional...

..., Southern Illinois University Edwardsville, Accounting Department, Edwardsville, IL, USA; Trevor Shonhiwa, Truman State University, Department of Accounting, Kirksville, MO, USA. Editor's note: Accepted by Alexander John Sannella. 2021 audit analytics textual analysis detective controls...

... identifying source code files likely to contain source code faults. We implemented this audit analytic framework in a tool called COBOL Analyzer. Using the tool, the auditors discovered thousands of potential source code files with faults and, using a ranking method, audited the most suspicious ones. The tool...

... and a series of research questions are presented with the objective to create a dialogue in this evolutionary area. robotic process automation audit analytics future of audit The process of industrialization has led to the progressive automation of tasks aimed at economic efficiencies and improved...