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Guest Talk: The auditor as oracle when testing process controls

Dr. Mieke Jans 
Uni Hasselt, Belgium 

Date/Time: 12.03.2018, 10:00 

Location: D2.2.094 


Transaction and process data that is created by companies while interacting with business partners, is stored in a digital manner for quite some time now. An auditor's opinion is based on this data, but does not always employ the full potential of having the data in a digital format. One particular task of the auditor is to test processes and their controls. The traditional approach to verify process executions and the related process controls, was shaped in the era when (process) data was not digitally available. In this talk, the rationale of internal control testing is explained first. Next, the concepts of continuous auditing are addressed. Internal control testing in the light of continuous auditing could be facilitated by a process mining appraoch, which will be elaborated on next. A potential control testing approach is presented, along with outstanding research questions on the different phases of this approach.


Mieke Jans is assistant professor with the Business Informatics research group at Hasselt University, Belgium. Her field of expertise is the use of data analytics in an auditing context, which resides under Accounting Information Systems research. Beween 2010 and 2014, Mieke worked as senior manager for Deloitte Belgium where she, as a process mining expert, advised on audit projects. Since 2014, she is again active as an academic researcher in the fields of both accounting and BPM. Mieke published in international scientific journals in the field of (accounting) information systems, is co-organizer of academic events on accounting information systems, member of the editorial board of the International Journal of Accounting Information Systems, member of the 'data analytics' working group of the Belgian institute of auditors, and member of the IEEE Task Force on Process Mining.

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