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Title: The use of Process Mining in Business Process Auditing
Authors: Wiersma, Niels
Keywords: Process Mining
Audit Methods
Business Rules
Process Auditing
Issue Date: 4-Apr-2017
Publisher: Open Universiteit Nederland
Abstract: Research literature widely discusses the opportunities of process mining to support audit processes. By using process mining tools that can automate one or more steps of the auditing process, auditors can put more focus on the analytic side of auditing, instead of data gathering and taking samples. However, an approach for conducting process audits with support of process mining tools is still lacking. This report presents the application of process mining as a component of business process auditing, executed within the context of a Dutch municipality. Required elements of the auditing approach are defined using the literature research conducted prior to this report. An auditing approach that integrates these elements is developed. In the empirical part of our research, the auditing approach is applied to two process auditing cases. The results of the case studies are used to evaluate the hypotheses that process mining can be a part of process auditing methods and estimate the required activities of the preparation of the process log data and the audit statements for process mining tools. The case studies show that the development of a normative process, collecting the set of audit criteria and analyzing of the completeness of the log data were limiting factors for automation of the audit. Other results concern with the identification the audit criteria that can and cannot be formalized because of incompleteness of the log data (82% vs 70% of all limitations) or because of imprecise formulation. It was found that (20% vs 52%) of audit criteria can be translated into filters used by process mining tools, allowing for identification of non-compliant cases. Relating the audit criteria to filters and using process mining tools for auditing makes the audit fast, repeatable and based on all process cases instead of samples.
Appears in Collections:MSc Business Process Management and IT

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