Many accounting firms are starting to re-align their audit processes to incorporate
technology and Audit Data Analytics (ADA), as the traditional procedures would seem to not …

We designed, implemented, and evaluated a curriculum that trains accounting students and
professionals in process mining, an important emerging technology that is not extensively …

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 …

This study proposes an internal control evaluation model that incorporates process mining
and machine learning into audit procedures. The model consists of four components …

This study proposes a framework and develops a prototype that redesigns revenue cycle
business processes to comply with the new revenue recognition standard Revenue from …

Process mining has now become a standard in many companies as part of process control
in various areas. Its application in the context of ensuring good corporate governance has …

Process Mining (PM) is a modern approach for analyzing business processes and
associated with far-reaching improvements (such as increased internal control evaluation, or …

The objective of an audit of financial statements is to obtain reasonable assurance that the
financial statements as a whole are in line with regulatory requirements, in particular free …

Adopting new data sources and advanced emerging technologies in the current business
environment has significantly transformed business measurement, assurance, and …

Bu çalışma, kurumlardaki dolandırıcılık endişelerini incelemeye ve dolandırıcılık risklerini
azaltmaya yönelik önlemleri tespit etmeyi amaçlamakta ve işletmelerdeki dolandırıcılık …