...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...

... 12 2023 10 12 2023 2024 auditing process deviations process mining deviation categories Being in control of the core business processes does not only support an organization in creating customer value in an efficient way, it is also the key to managing risk. That is why...

... specialized and scarce technical knowledge. This study presents audit procedures that follow a new approach. Instead of manually testing internal controls, automated procedures search for the absence of those controls. Process mining techniques are combined with advanced statistical analysis where process...