Authors:
Ella Roubtsova
1
and
Niels Wiersma
2
Affiliations:
1
Open University of the Netherlands, Netherlands
;
2
Municipality Eindhoven, Netherlands
Keyword(s):
Audit, Audit Statements, Compliance Patterns, Frameworks for Audit with Process Mining.
Related
Ontology
Subjects/Areas/Topics:
Artificial Intelligence
;
Knowledge Management and Information Sharing
;
Knowledge-Based Systems
;
Requirements Engineering
;
Symbolic Systems
Abstract:
Audit of processes to verify legal compliance is a necessary activity in banks, municipalities and many other sectors. In theory, by using log-files and process mining tools, auditors can automate the auditing process instead of data gathering and taking samples. However, audits are rarely supported by process mining tools in practice.
This paper investigates the reasons for that. We identified the fact that the published audit frameworks with process mining are not oriented on real auditors. They replace the auditors with compliance experts and do not see the necessary steps of refinement of audit statements to make them useful both for writing process mining filters and for analysis of the process instances on correspondence to audit goals and policies. We also identified that the building or correcting business process models for audit is often driven by the log information.
On the basis of our findings, we propose an extension of the audit frameworks with process mining and
evaluate our extension by conducting case studies of audit in different business domains.
(More)