Abstract Over the last years, process mining has increasingly demonstrated its potential as a valuable tool for internal and external auditors. Thereby, possible use cases in field of auditing are manifold. This chapter focuses especially on context financial audits, which relevant both, Beside short explanation different types auditors, this aims to connect steps an (and later also external) a...

This study addresses the role of audit committees and auditors in the reporting of internal control deficiencies after the passage of the Sarbanes-Oxley Act (SOX). We find that a higher number of meetings of the audit committee, lesser proportion of ‘financial experts’ in the audit committee, and more auditor changes characterize firms that report weaknesses in their internal controls compared ...

After the enactment of the Sarbanes-Oxley Act (SOX), the importance of related issues, such as internal controls and information security, has greatly increased. In the first stage of this research, the grounded theory methodology is adopted to explore the necessary internal controls in Information Technology (IT) systems. The control criteria are mapped out in the Criteria for Establishment of...

Purpose: Unethical behaviors such as fraud are continuously hurting organisations. Although internal auditors expected to report unethical behaviours, fraud, when witnessed, some remain silent for fear of retaliation. Drawing on upper-echelon theory, this study examines whether the chief executive officer's (CEO's) openness is associated with auditors’ moral courage speak out ethical concerns.D...