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

doi:10.1016/j.accinf.2018.11.002

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

2019-03-01

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DOI：10.1016/j.accinf.2018.11.002

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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

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

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