INTRODUCTION

On October 26 2018 The Netherlands Research School on Information and Knowledge Systems (SIKS) organizes a one-day workshop on Smart Auditing. The location will be Conference center Landgoed Huize Bergen in Vught. The workshop will be given in English and is part of the educational Program for SIKS-Ph.D. students. However, the event is also aimed at senior researchers and professionals working in the field of auditing and finance. The presentations are given by experienced lecturers actively involved in the research areas related to the topics of the masterclass.

Process mining and other analytical (data science) tools are quickly becoming very popular among auditors. These technologies do not replace traditional auditing principles, but they do provide new opportunities. Is it possible, making use of the latest developments in cyber security and data science, to develop a new good combination of the traditional strong principles of the Dutch auditing approach and international standards? Can we achieve in this way a more complete and cost-effective business assurance? One particular challenge is to make detectable what is currently not (or at least not in a systematic way), so that one can be more convinced when nothing has been detected in the data, that indeed no smart fraud, management overriding, counterfeiting, extortion, sales suppression, etc has been perpetrated. This requires smart controls, possibly embedded in smart contracts on a blockchain. What is to be in these smart contracts and controls to secure organizational assets and revenue? In this workshop, speakers from academia and industry will present and discuss the latest developments.

LOCATION: Landgoed Huize Bergen, Vught

DATE: 26 October 2018

SCIENTIFIC DIRECTORS:
Dr. H. Weigand (UvT)
Dr. Philip Elsas (ComputationalAuditing.com)

PROGRAM:

09.00 – 09.15 Opening by dr. Hans Weigand (UvT)

09.15 – 10.00 Presentation NBA accounttech working group

10.00 – 10.45 “Towards A new Audit Risk Model” by dr. Philip Elsas, CompuationalAuditing.com

10.45 – 11.15 break

11.15 – 12.00 Reaction by Prof. dr. Peter Eimers RA (VU), followed by discussion

12.00 – 13.00 Lunch

13.00 – 14.00 “Cybersecurity & auditing” by Dan Craigen, Global EPIC

14.00 – 14.30 “Case completeness controls” by mr. drs. Antje Kuilboer-Noorman

14.30 – 14.45 break

14.45 – 15.30 “Process mining in auditing” by Angelique Koopman RA, TiU/EY

15.30 – 16.15 “Analyzing Value Nets with Pacioli” by Paul Griffioen, TUD and Rob Christiaanse RA, TUD

16.15 – 17.00 “Accounting as Design Science” by dr. Hans Weigand, TiU

17.00 Closing