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Exploring new audit evidence

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TitleInfo
Title
Exploring new audit evidence
SubTitle
the application of process mining in auditing
Name (type = personal)
NamePart (type = family)
Chiu
NamePart (type = given)
Tiffany
NamePart (type = date)
1990-
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Tiffany Chiu
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author
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Vasarhelyi
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Miklos A.
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Miklos A. Vasarhelyi
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Advisory Committee
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chair
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Kogan
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Alexander
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Alexander Kogan
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Advisory Committee
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internal member
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Issa
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Hussein
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Hussein Issa
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Advisory Committee
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internal member
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Jans
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Mieke
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Mieke Jans
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Advisory Committee
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outside member
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Rutgers University
Role
RoleTerm (authority = RULIB)
degree grantor
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NamePart
Graduate School - Newark
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school
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Text
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theses
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2018
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2018-05
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2018
Place
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xx
Language
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eng
Abstract (type = abstract)
Process mining refers to analyzing business processes using the event log information from the accounting information systems. Process mining techniques have been widely applied in many research domains; however, the application of process mining in auditing has just emerged. Motivated by the potential benefits of applying process mining to auditing, this dissertation consists of three essays that examine how process mining can serve as new audit evidence to evaluate internal control effectiveness, assist auditors in audit risk assessment, and identify fraud schemes. The first essay aims at adopting process mining to evaluate the effectiveness of internal control using a real-life event log. Specifically, the evaluation is based on the full population of an event log and contains four analyses: (1) variant analysis that identifies standard and non-standard variants, (2) segregation of duty analysis that examines process instances and employees that violate segregation of duty controls, (3) personnel analysis that investigates employees who are involved in multiple potential control violations, and (4) timestamp analysis that detects time related issues such as the process instances that have lengthy process duration. The second essay aims at building a framework on how auditors can utilize both routing and transaction value information when using process mining as a new type of audit evidence. Specifically, this framework is based on auditor’s risk assessment. The application of the proposed risk assessment framework on an event log from a not for profit organization shows that auditors could benefit from the prioritized process mining results as they could focus on process instances with material transaction values and have higher risk scores. The third essay aims at providing a framework on how process mining can be applied to identify corporate fraud schemes and assessing the riskiness of business processes. Specifically, the proposed framework captures how the patterns in process mining can be used to detect potentially fraudulent transactions. This essay contributes to the existing literature by associating non-standard variants/activities with potential fraud schemes and then assigning risk levels, which could be used as an automatic tool to test the fraud risk of every transaction.
Subject (authority = RUETD)
Topic
Management
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Title
Rutgers University Electronic Theses and Dissertations
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ETD
Identifier
ETD_8929
PhysicalDescription
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electronic resource
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application/pdf
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text/xml
Extent
1 online resource (xi, 128 p. : ill.)
Note (type = degree)
Ph.D.
Note (type = bibliography)
Includes bibliographical references
Subject (authority = ETD-LCSH)
Topic
Auditing
Note (type = statement of responsibility)
by Tiffany Chiu
RelatedItem (type = host)
TitleInfo
Title
Graduate School - Newark Electronic Theses and Dissertations
Identifier (type = local)
rucore10002600001
Location
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NjNbRU
Identifier (type = doi)
doi:10.7282/T3BG2SC7
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Rights

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The author owns the copyright to this work.
RightsHolder (type = personal)
Name
FamilyName
Chiu
GivenName
Tiffany
Role
Copyright Holder
RightsEvent
Type
Permission or license
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2018-04-19 15:03:36
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Name
Tiffany Chiu
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Affiliation
Rutgers University. Graduate School - Newark
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Author Agreement License
Detail
I hereby grant to the Rutgers University Libraries and to my school the non-exclusive right to archive, reproduce and distribute my thesis or dissertation, in whole or in part, and/or my abstract, in whole or in part, in and from an electronic format, subject to the release date subsequently stipulated in this submittal form and approved by my school. I represent and stipulate that the thesis or dissertation and its abstract are my original work, that they do not infringe or violate any rights of others, and that I make these grants as the sole owner of the rights to my thesis or dissertation and its abstract. I represent that I have obtained written permissions, when necessary, from the owner(s) of each third party copyrighted matter to be included in my thesis or dissertation and will supply copies of such upon request by my school. I acknowledge that RU ETD and my school will not distribute my thesis or dissertation or its abstract if, in their reasonable judgment, they believe all such rights have not been secured. I acknowledge that I retain ownership rights to the copyright of my work. I also retain the right to use all or part of this thesis or dissertation in future works, such as articles or books.
Copyright
Status
Copyright protected
Availability
Status
Open
Reason
Permission or license
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Technical

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2018-04-19T15:02:45
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