Digitization of the audit of financial statements through process mining: Principles, areas of application, and (alleged) goal conflict in the audit of the internal control system

David J. Rapp (david.rapp@isg.fr) and Johannes Pampel
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David J. Rapp: ISG - ISG International Business School [Paris]

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Abstract: The rising relevance of companies' systemic risks means that the audit of the internal control system is becoming increasingly important. Digital solutions are available for the proper advancement of the internal control system audit. In particular, process mining can help to take account of the ever more complex corporate and business processes. Corresponding procedures should therefore be part of the auditor's repertoire. This article deals with how process mining can increase audit reliability and thus support the audit opinion, which alleged goal conflict currently still limits its use, and how it can be resolved.

Date: 2021-10
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Published in BFuP - Betriebswirtschaftliche Forschung und Praxis, 2021, 73 (5), pp.506-518

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03363251

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