Auditors’ Categorization of Process Deviations

This study presents a research article that investigates how experienced auditors categorize process deviations. The research identifies three primary categories of deviations: missing, reordered, and duplicated activities. These findings are significant for the development of active-learning algorithms that align with auditors' cognitive structures, aiming to reduce redundant processing risks. The paper emphasizes the necessity of validating and aligning deviation categories with the nuanced interpretations of auditors to enhance the effectiveness of audit tools. The methodology involves a field study where fourteen auditors analyze 62 recorded process executions against a normative process model. A verbal content analysis of their responses reveals the categories used by auditors, which are then compared to theoretical categories found in existing literature. The results indicate that while some theoretical categories are recognized, others are not utilized in practice, highlighting the need for further research in this area. The paper concludes with a discussion on the implications of these findings for auditing practices.