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Improving Search Strategies of Auditors – A Focus Group on Reflection Interventions

Fessl, Angela; Pammer, Viktoria; Wiese, Michael; Thalmann, Stefan

Financial auditors routinely search internal as well as public knowledge bases as part of the auditing process. Efficient search strategies are crucial for knowledge workers in general and for auditors in particular. Modern search technology quickly evolves; and features beyond keyword search like fac-etted search or visual overview of knowledge bases like graph visualisations emerge. It is therefore desirable for auditors to learn about new innovations and to explore and experiment with such technologies. In this paper, we present a reflection intervention concept that intends to nudge auditors to reflect on their search behaviour and to trigger informal learning in terms of by trying out new or less frequently used search features. The reflection intervention concept has been tested in a focus group with six auditors using a mockup. Foremost, the discussion centred on the timing of reflection interventions and how to raise mo-tivation to achieve a change in search behaviour.

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