{"title":"Auditors’ Categorization of Process Deviations","authors":"M. Hosseinpour, Mieke Jans","doi":"10.2308/isys-2023-051","DOIUrl":null,"url":null,"abstract":"\n 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.","PeriodicalId":46998,"journal":{"name":"Journal of Information Systems","volume":null,"pages":null},"PeriodicalIF":2.0000,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Information Systems","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.2308/isys-2023-051","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
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.
期刊介绍:
The Journal of Information Systems (JIS) is the academic journal of the Accounting Information Systems (AIS) Section of the American Accounting Association. Its goal is to support, promote, and advance Accounting Information Systems knowledge. The primary criterion for publication in JIS is contribution to the accounting information systems (AIS), accounting and auditing domains by the application or understanding of information technology theory and practice. AIS research draws upon and is informed by research and practice in management information systems, computer science, accounting, auditing as well as cognate disciplines including philosophy, psychology, and management science. JIS welcomes research that employs a wide variety of research methods including qualitative, field study, case study, behavioral, experimental, archival, analytical and markets-based.