A Framework for the Structured Implementation of Process Mining for Audit Tasks

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems Pub Date : 2025-03-10 DOI:10.1016/j.accinf.2025.100727

Tassilo L. Föhr , Valentin Reichelt , Kai-Uwe Marten , Marc Eulerich

引用次数: 0

Abstract

Process Mining (PM) enhances the evaluation of the internal control system with corresponding tests of controls due to a comprehensive analysis of variants within business processes. It can be used by external and internal auditors to improve audit efficiency, effectiveness, and quality. Nevertheless, PM is still not an industry-wide best-practice standard, especially due to existing implementation barriers for practitioners. This study utilizes Design Science Research (DSR) to develop the Audit Process Mining (APM) Framework to implement PM into audit tasks and overcome existing implementation barriers. The APM Framework was designed using empirical insights extracted from interviews with subject matter experts across various audit firms and large industrial companies. Furthermore, 19 auditing professionals confirmed that the APM Framework is a valid and verified solution.

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.