To facilitate the development of auditing and other professional standards and to inform
regulators of insights from the academic auditing literature, the Auditing Section of the …

We analyze the potential benefits that firms can realize from implementing technology
specifically aimed at monitoring the effectiveness of their internal control systems. The …

To address the changing business environment and increased shareholder interest, the
Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently …

Purpose This paper aims to examine the effectiveness of the Committee of Sponsoring
Organization's 2013 Framework, by investigating how the number of auditor-reported …

In addressing control deficiencies, auditors increasingly rely on data analytics. Despite the
need to align information presentation with auditors' cognitive structures, scant scholarly …

Prior research suggests that the character of the relationship between client management
and audit partners will influence the audit and that current audit methodologies rely more …

The analysis of business processes is an integral part of audit methodology. In both auditing
research and process modeling research, there is an ongoing debate on which …

In this paper we explore the value that the techniques of process mining can provide to
internal auditors by conducting a case study of the procurement process at a major …

The purpose of this paper is to report on the suitability of an ISO standard to create an
internal control assessment model, which effectively acts as a control system template and …

In recent years, auditors have reported on the effectiveness of internal control, usually as
part of integrated audits. The audit risk model currently in auditing standards was designed …