Process Mining Techniques in Internal Auditing: A Stepwise Case Study

• DOI: 10.5753/isys.2020.823
• Publication Date: 2020-09-22T15:09:05Z
• Authors: Flavia Maria Santoro; Kate Cerqueira Re...; Rosa M.M. Costa; Thais Mester Barboza
• Keywords: Process mining; Business process discovery

A business process is a sequence of activities organized in logical way order to produce service or product that valued for particular group customers. Process auditing corporate environment aims assess the degree compliance processes and their controls. Due volume information needs be analyzed an audit job, auditing´s cost can very high. We argue mining techniques have potential improve this activity, allowing auditor meet short deadlines, as well bringing greater value senior management reliability provided by audit. The goal paper discuss, through case study, how optimize bring agility verification model against actually performed. With approach, it will possible detect errors and/or failures controls running process. main contribution describe simple set steps could applied auditors experts get introduced obtain first insights area.