...Huijue Kelly Duan; Miklos A. Vasarhelyi; Mauricio Codesso ABSTRACT This study proposes an internal control evaluation model that incorporates process mining and machine learning into audit procedures. The model consists of four components: process mining analysis, rule-based variant analysis...

...Uday S. Murthy; Patrick R. Wheeler ABSTRACT Independent auditors evaluate internal controls (IC) using internal control questionnaires (ICQs). The Public Company Accounting Oversight Board (PCAOB) recommends that rather than using generic ICQs, auditors should consider using ICQs customized...

..., implementation, and monitoring of EA controls. Editor's note: Accepted by Roger S. Debreceny. 2015 internal control enterprise architecture information systems process COBIT IT governance We adopt an in-depth, positivist, qualitative case study approach in this research in order...