How active learning and process mining can act as Continuous Auditing catalyst

Mieke Jans and Marzie Hosseinpour

International Journal of Accounting Information Systems, 2019, vol. 32, issue C, 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.

Keywords: Continuous auditing; Internal control testing; Process mining; Data mining; Active learning (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:32:y:2019:i:c:p:44-58

DOI: 10.1016/j.accinf.2018.11.002

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