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- Title
Auditors' Categorization of Process Deviations.
- Authors
Hosseinpour, Marzie; Jans, Mieke
- Abstract
In addressing control deficiencies, auditors increasingly rely on data analytics. Despite the need to align information presentation with auditors' cognitive structures, scant scholarly attention is given to how auditors internally categorize process deviations. This study investigates experienced auditors' categorization of 62 deviations, revealing three primary categories: missing, reordered, and duplicated activities. These insights inform the development of active-learning algorithms, aligning with auditors' knowledge structures to mitigate redundant processing risks. Blindly adopting process management research outcomes, however, poses a risk to auditing quality, impacting both effectiveness and efficiency in risk assessment and control testing. This research highlights the importance of validating and aligning deviation categories with auditors' nuanced interpretations to enhance audit tools' efficacy.
- Subjects
AUDITORS; COGNITIVE structures; RISK assessment
- Publication
Journal of Information Systems, 2024, Vol 38, Issue 1, p67
- ISSN
0888-7985
- Publication type
Academic Journal
- DOI
10.2308/ISYS-2023-051