...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 Notwithstanding the promising added value of process mining for auditing purposes, there is a key limitation of applying these techniques that prohibits a full integration in audit...

... 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...