Vasarhelyi (2012a) discussed the need for accounting Information systems (AIS) to
accommodate business needs generated by rapid changes in technology. It was argued that …

Big Data and Audit Evidence Page 1 JOURNAL OF EMERGING TECHNOLOGIES IN
ACCOUNTING American Accounting Association Vol. 12 DOI: 10.2308/jeta-10468 2015 pp …

The purpose of this article is to highlight a main issue regarding reliable audit evidence
derived from Big Data—that of secure data provenance. Traditionally, audit evidence …

Audit practitioners have been progressively adopting communications and analytic
technology to extend the scope, change the timing, and reduce the costs of audit processes …

This paper aims at adopting process mining to evaluate the effectiveness of internal control
using a real-life event log. Specifically, the evaluation is based on the full population of an …

One broadly accepted approach to structure the corporate governance of an organization is
the so called “Three-Lines-Model”(TLM), which consists of different assurance providers like …

Processes are not always executed as expected. Deviations assure the necessary flexibility
within a company, but also increase possible internal control weaknesses. Since the number …

Auditors face new challenges when auditing internal controls due to the increasing
integration of information systems for transaction processing and the growing amount of …

In this paper we explore the value that the techniques of process mining can provide to
internal auditors by conducting a case study of the procurement process at a major …

Project-based organizations need to procure different commodities, and the failure/success
of a project depends heavily on procurement management. Companies must refine and …