Abstract
There have been doubts around the added value and relevance of (internal) audit. There have been question marks whether that profession truly focuses on what matters most. How can we make better? How can we make (internal) audit an even greater success in the eyes of its customers and stakeholders, too? In the digital age, more than ever, there is nothing as constant as change. It is time to revolutionize the audit. Process Mining has the potential to revolutionize (internal) audit. Heath & Heath (2008) study in their bestseller why some ideas survive and others die. When applying their SUCCESs-model to the world of audit, it is worthwhile to search for sticky ideas that are Simple,
Unexpected, Concrete, Credible, Emotional and/or tell Stories. One of such traits may already be sufficient to make an idea stick. Process Mining has the potential to bring (internal) audit on a much higher plateau. In doing so, the entire (internal) audit profession can be strengthened that way. Process Mining is so powerful for it makes the matter in question very concrete. And, such concrete evidence is very credible when inspiring to learn and change. Time is ripe to revolutionize the audit. Let your data speak to drive learning and change.
Lenz, R. (2017), Time is Ripe to Revolutionalize the Audit, EDPACS, 56:4, 19-22 http://www.tandfonline.com/doi/full/10.1080/07366981.2017.1380479
