[HTML][HTML] Embedding process mining into financial statement audits
M Werner, M Wiese, A Maas - International Journal of Accounting …, 2021 - Elsevier
The audit of financial statements is a complex and highly specialized process. Digitalization
and the increasing automation of transaction processing create new challenges for auditors …
and the increasing automation of transaction processing create new challenges for auditors …
Identifying the absence of effective internal controls: An alternative approach for internal control audits
Auditors face new challenges when auditing internal controls due to the increasing
integration of information systems for transaction processing and the growing amount of …
integration of information systems for transaction processing and the growing amount of …
Process model representation layers for financial audits
M Werner - 2016 49th Hawaii International Conference on …, 2016 - ieeexplore.ieee.org
Business processes play a significant role in financial audits. They are carried out by
auditors who require diverse information for this purpose. Process mining techniques offer …
auditors who require diverse information for this purpose. Process mining techniques offer …
Internet usage, high-tech talent and location choice: Evidence from Chinese ICT investments in the United States
J Jiang, J Wang - 2016 IEEE 13th International Conference on e …, 2016 - ieeexplore.ieee.org
Employing the micro data on China's Foreign Direct Investment (FDI) in the United States in
the Information and Communications Technology (ICT) industry from 2001 to 2014, a …
the Information and Communications Technology (ICT) industry from 2001 to 2014, a …