Process Mining Techniques in Internal Auditing: A Stepwise Case Study

Maria Santoro, Flavia and Cerqueira Revoredo, Kate and Costa, Rosa and Mester Barboza, Thais (2020) Process Mining Techniques in Internal Auditing: A Stepwise Case Study. iSys - Brazilian Journal of Information Systems, 13 (4). pp. 48-76. ISSN 1984-2902

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A business process is a sequence of activities organized in a logical way in order to produce a service or a product that is valued for a particular group of customers. 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, auditing´s cost can be very high. We argue that process mining techniques have 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. The goal of this paper is to discuss, through a case study, how process mining techniques can optimize and bring agility to the verification of process model compliance against the process actually performed. With this approach, it will be possible to detect errors and/or failures in activities or controls of a running process. The main contribution of this paper is to describe a simple set of steps that could be applied by auditors and experts in order to get introduced and to obtain the first insights in the process mining area.

Item Type: Article
Additional Information: This journal offers immediate free access to its content, following the principle to make access to scientific content free to all, allowing for a worldwide democratization of knowledge. Hence, no submission or publication fee is charged from either readers or authors.
Keywords: Process mining, Process Auditing, Conformance Checking
Divisions: Departments > Wirtschaftsinformatik u. Operations Mgmt > Data, Process and Knowledge Management > Mendling
Version of the Document: Published
Depositing User: Gertraud Novotny
Date Deposited: 08 Jan 2021 15:36
Last Modified: 08 Jan 2021 15:36
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