Unlike traditional audit techniques, process mining of event logs provides a new aspect for auditing by tracking and capturing every single routing in the dataset. This paper aims at adopting process mining to evaluate the effectiveness of internal control using a real-life event log from a...

To stay competitive in present-day turbulent business environment, managers of manufacturing firms must achieve crucial operational goals, such as maintaining product quality, reducing operating costs, and attaining customer satisfaction. In real manufacturing systems, allowing backordering...

This study investigates whether auditors’ experiences with their clients’ cybersecurity incidents affect their subsequent audit efforts with non-breached clients and help these clients reduce cybersecurity risks. Using data from the Audit Analytics Cybersecurity database and the Privacy...