Analysis of Process Mining in Audit Trails of Organization

Abstract

The availability of digital data opens up new opportunities for innovative audit procedures. Process mining can be used as a novel data analysis technique to support auditors in this context. Process-mining algorithms produce process models by analysing recorded event logs. 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 samples and gathering them. However, an approach for conducting process audits with support of process-mining tools is still lacking. This work presents the application of process mining as a component of business process auditing, executed within the context of datasets of various organizations. An auditing approach that integrates these elements is developed.