The evolution of MIS technology has affected traditional auditing and created a new set of audit issues. This paper describes the Continuous Process Auditing System (CPAS) developed at AT&T Bell Laboratories for the internal audit organization that is designed to deal with the problems of...

In this paper we discuss the value that process mining of event logs can provide to internal and external auditors. Process mining aims to extract knowledge from event logs recorded by an information system. What makes an event log such a unique and potentially invaluable resource for auditing...

The advances and continuous development of technology have been identified as significant influences on the accounting profession (AICPA, 1998). In the last twenty years, both academia and the accounting profession have been giving much attention to the demand and opportunity for audits to be...

There is an increasing recognition in the public audit profession that the emergence of big data as well as the growing use of business analytics by audit clients has brought new opportunities and challenges. That is, should more complex business analytics beyond the customary analytical...

Purpose – The audit of corporations is now dependent on the examination of corporate computer systems. Although tools and techniques have been available for decades, there are major limitations on the audits of corporate systems by external auditors. This paper aims to examine external auditor...