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- Title
Performing Tests of Internal Controls Using Process Mining.
- Authors
Chiu, Tiffany; Brown-Liburd, Helen; Vasarhelyi, Miklos A.
- Abstract
The article highlights internal auditors on using of process mining in audit process. Topics discussed include process mining, new approach for gathering audit evidences by analyzing the event logs which recorded in information technology system; analysis of the American Institute of Certified Public Accountants (AICPA) for process mining which enables internal controls and identify unauthorized employee action; and process mining which helps auditors in performing tests of internal controls.
- Subjects
INTERNAL auditing; PROCESS mining; INTERNAL auditors; DATA mining; AMERICAN Institute of Certified Public Accountants; AUDITING
- Publication
CPA Journal, 2019, Vol 89, Issue 6, p54
- ISSN
0732-8435
- Publication type
Article