research-article

A Case Study of Process Mining in Auditing

Authors:

Thais Mester Barboza,

Flavia Maria Santoro,

Kate Cerqueira Revoredo,

Rosa M.M. CostaAuthors Info & Claims

SBSI '19: Proceedings of the XV Brazilian Symposium on Information Systems

Article No.: 32, Pages 1 - 8

https://doi.org/10.1145/3330204.3330241

Published: 20 May 2019 Publication History

Abstract

A business process is a sequence of activities logically organized with the goal to produce a service or product which add value for a customer. Process auditing in corporate environment aims to assess the degree of compliance of processes and their controls. Due to the volume of information that needs to be analyzed in an audit job, its cost can be very high. We argue that process mining has the potential to improve this activity, allowing the auditor to meet the short deadlines, as well as bringing greater value to the senior management and reliability in the service provided by the audit. Our goal is to discuss how process mining can improve and bring agility to the verification of conformity of the process model against the process actually carried out in an organization.

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Cited By

Imran MHamid SIsmail M(2023)Advancing Process Audits With Process Mining: A Systematic Review of Trends, Challenges, and OpportunitiesIEEE Access10.1109/ACCESS.2023.329211711(68340-68357)Online publication date: 2023
https://doi.org/10.1109/ACCESS.2023.3292117
Schumann GKruse FNonnenmacher J(2020)A Practice-Oriented, Control-Flow-Based Anomaly Detection Approach for Internal Process AuditsService-Oriented Computing10.1007/978-3-030-65310-1_39(533-543)Online publication date: 14-Dec-2020
https://dl.acm.org/doi/10.1007/978-3-030-65310-1_39

Index Terms

A Case Study of Process Mining in Auditing
1. Information systems
  1. Information systems applications
    1. Data mining
    2. Process control systems

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cover image ACM Other conferences

SBSI '19: Proceedings of the XV Brazilian Symposium on Information Systems

May 2019

623 pages

ISBN:9781450372374

DOI:10.1145/3330204

Copyright © 2019 ACM.

Permission to make digital or hard copies of all or part of this work for personal or classroom use is granted without fee provided that copies are not made or distributed for profit or commercial advantage and that copies bear this notice and the full citation on the first page. Copyrights for components of this work owned by others than ACM must be honored. Abstracting with credit is permitted. To copy otherwise, or republish, to post on servers or to redistribute to lists, requires prior specific permission and/or a fee. Request permissions from [email protected]

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SBC: Brazilian Computer Society

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Association for Computing Machinery

New York, NY, United States

Publication History

Published: 20 May 2019

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SBSI'19

SBSI'19: XV Brazilian Symposium on Information Systems

May 20 - 24, 2019

Aracaju, Brazil

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Cited By

Imran MHamid SIsmail M(2023)Advancing Process Audits With Process Mining: A Systematic Review of Trends, Challenges, and OpportunitiesIEEE Access10.1109/ACCESS.2023.329211711(68340-68357)Online publication date: 2023
https://doi.org/10.1109/ACCESS.2023.3292117
Schumann GKruse FNonnenmacher J(2020)A Practice-Oriented, Control-Flow-Based Anomaly Detection Approach for Internal Process AuditsService-Oriented Computing10.1007/978-3-030-65310-1_39(533-543)Online publication date: 14-Dec-2020
https://dl.acm.org/doi/10.1007/978-3-030-65310-1_39

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