A Practical Extension of Frameworks for Auditing with Process Mining

Ella Roubtsova, Niels Wiersma

2018

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.

Paper Citation

in Harvard Style

Roubtsova E. and Wiersma N. (2018). A Practical Extension of Frameworks for Auditing with Process Mining.In Proceedings of the 13th International Conference on Evaluation of Novel Approaches to Software Engineering - Volume 1: ENASE, ISBN 978-989-758-300-1, pages 406-415. DOI: 10.5220/0006798904060415

in Bibtex Style

@conference{enase18,
author={Ella Roubtsova and Niels Wiersma},
title={A Practical Extension of Frameworks for Auditing with Process Mining},
booktitle={Proceedings of the 13th International Conference on Evaluation of Novel Approaches to Software Engineering - Volume 1: ENASE,},
year={2018},
pages={406-415},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0006798904060415},
isbn={978-989-758-300-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 13th International Conference on Evaluation of Novel Approaches to Software Engineering - Volume 1: ENASE,
TI - A Practical Extension of Frameworks for Auditing with Process Mining
SN - 978-989-758-300-1
AU - Roubtsova E.
AU - Wiersma N.
PY - 2018
SP - 406
EP - 415
DO - 10.5220/0006798904060415