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http://hdl.handle.net/1942/28124
Title: | How active learning and process mining can act as Continuous Auditing catalyst | Authors: | JANS, Mieke HOSSEINPOUR, Mehrnush |
Issue Date: | 2018 | Source: | International journal of accounting information systems, 32, p. 44-58 | Abstract: | In the context of Continuous Auditing, different approaches have been proposed to incorporate data analytics to accomplish a continuous audit environment. Some work suggests the use of data mining, some the use of process mining; some work reports on concrete case studies, where other work presents a conceptual approach. In this paper, we present an actionable framework to address one specific level of continuous auditing: the transaction verification level. This framework combines the techniques of data mining and process mining on one hand, and includes the auditor as a human expert to deal with the typical alarm flood on the other hand. Further, different research opportunities are identified in this context. | Notes: | Jans, M (reprint author), Hasselt Univ, Martelarenlaan 42, B-3500 Hasselt, Belgium. mieke.jans@uhasselt.be | Keywords: | Continuous auditing; Internal control testing; Process mining; Data mining; Active learning | Document URI: | http://hdl.handle.net/1942/28124 | ISSN: | 1467-0895 | e-ISSN: | 1873-4723 | DOI: | 10.1016/j.accinf.2018.11.002 | ISI #: | 000468259600004 | Rights: | 2018 Elsevier Inc. All rights reserved | Category: | A1 | Type: | Journal Contribution | Validations: | ecoom 2020 |
Appears in Collections: | Research publications |
Files in This Item:
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1-s2.0-S1467089517300180-main.pdf Restricted Access | Published version | 2.18 MB | Adobe PDF | View/Open Request a copy |
How_active_learning_and_process_mining_can_act_as_Continuous_Auditing_catalyst.pdf | Peer-reviewed author version | 686.71 kB | Adobe PDF | View/Open |
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