A Case Study of Process Mining in Auditing

Abstract

A business process is a sequence of activities logically organized with the goal to produce a service or product which add value for a customer. 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, its cost can be very high. We argue that process mining has 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. Our goal is to discuss how process mining can improve and bring agility to the verification of conformity of the process model against the process actually carried out in an organization.