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


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Abstract

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, auditingĀ“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.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal iSys - Brazilian Journal of Information Systems
Language English
Title Process Mining Techniques in Internal Auditing: A Stepwise Case Study
Volume 13
Number 4
Year 2020
Page from 48
Page to 76
Reviewed? Y
URL https://sol.sbc.org.br/journals/index.php/isys/article/download/823/751
DOI http://dx.doi.org/10.5753/isys.2020.823
Open Access Y
Open Access Link https://sol.sbc.org.br/journals/index.php/isys/article/view/823/751

Associations

People
Cerqueira Revoredo, Kate (Details)
External
Costa, Rosa (University of the State of Rio de Janeiro, Brazil)
Maria Santoro, Flavia (University of the State of Rio de Janeiro, Brazil)
Mester Barboza, Thais (Federal University of the State of Rio de Janeiro, Brazil)
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