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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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