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Keywords: auditing
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Journal Articles
Journal of Information Systems (2024) 38 (2): 79–97.
Published: 01 July 2024
...Manal Laghmouch; Sebastien Lizin; Jan Mendling; Benoît Depaire; Mieke Jans ABSTRACT In risk-based auditing, data-driven analyses are often used to automatically detect process deficiencies. This introduces a challenge: the number of deficiencies is too large to inspect manually. Current approaches...
Journal Articles
Journal Articles
Journal of Information Systems (2024) 38 (1): 67–89.
Published: 01 March 2024
... processing risks. Blindly adopting process management research outcomes, however, poses a risk to auditing quality, impacting both effectiveness and efficiency in risk assessment and control testing. This research highlights the importance of validating and aligning deviation categories with auditors...
Journal Articles
Journal of Information Systems (2022) 36 (3): 129–151.
Published: 01 September 2022
... software knowledge, as well as their technology awareness. This shows the importance of strengthening auditors' knowledge and awareness to boost the acceptance of blockchain. Editor's note: Accepted by Graham Gal. 1 5 2020 1 6 2022 2022 blockchain auditing acceptance task...
Journal Articles
Journal of Information Systems (2022) 36 (2): 53–81.
Published: 01 June 2022
...Ken H. Guo; Xiaoxiao Yu; Carla Wilkin ABSTRACT Although journal entries are an important component of modern accounting, existing research and practice in auditing and fraud detection have not fully exploited the information made available by the double-entry mechanism. This paper proposes...
Journal Articles
Journal of Information Systems (2020) 34 (2): 109–130.
Published: 01 June 2020
...Michael G Alles; Glen L. Gray ABSTRACT Frey and Osborne (2017) , estimated that there is a 94 percent probability that automation will replace accountants and auditors. The leading accounting firms are concerned that a tech company like Google could enter and disrupt the auditing industry...
Journal Articles
Journal of Information Systems (2019) 33 (2): 205–222.
Published: 01 June 2019
...Michael Werner; Nick Gehrke ABSTRACT Auditors face new challenges when auditing internal controls due to the increasing integration of information systems for transaction processing and the growing amount of data. Traditional manual control testing procedures become inefficient or require highly...
Journal Articles
Journal of Information Systems (2017) 31 (3): 63–79.
Published: 01 September 2017
... auditing In contrast to problem-driven analysis, exploratory analysis involves summarizing large datasets to understand the data's main characteristics independent of formal hypothesis testing. For example, data mining—a form of exploratory analysis—is defined as the process by which useful...