Advancing Process Audits With Process Mining: A Systematic Review of Trends, Challenges, and Opportunities

被引：5

作者：

Imran, Mohammad ^{[1
,2
]}

Hamid, Suraya ^{[1
]}

Ismail, Maizatul Akmar ^{[1
]}

机构：

[1] Univ Malaya, Fac Comp Sci & Informat Technol, Dept Informat Syst, Kuala Lumpur 50603, Malaysia

[2] Balochistan Univ Informat Technol Engn & Managemen, Fac Informat & Commun Technol, Dept Informat Technol, Quetta 87300, Pakistan

来源：

IEEE ACCESS | 2023年 / 11卷

关键词：

Audits; business process audits; process compliance checking; process mining; systematic literature review; ANOMALY DETECTION; HEALTH-CARE; EVENT LOGS; EXPERIENCE;

D O I：

10.1109/ACCESS.2023.3292117

中图分类号：

TP [自动化技术、计算机技术];

学科分类号：

0812 ;

摘要：

This systematic literature review focuses on the research area of process audits and explores the potential of process mining techniques for their enhancement. Traditional process audits, being manual and sample-based, heavily rely on auditors' expertise and preferences. With the emergence of process mining (PM), there exists an opportunity to improve traditional process audits. However, prior to initiating a PM project specifically for audits, it is crucial to understand the benefits and challenges associated with the implementation. Through a systematic analysis of research articles from six reputable scholarly literature indexing databases, this review reveals how integrating PM into the auditing landscape introduces automation, transparency, and efficiency in addition to overcoming the limitations of traditional process audits. The findings of this review provide valuable insights to identify the benefits of PM-based audits and comprehend the challenges that must be addressed to fully realize the potential of PM techniques in process audits.

引用

页码：68340 / 68357

页数：18

共 110 条

[1] Abo El-Hassan M, 2019, NAT RADIO SCI CO, P1, DOI [10.1109/NRSC.2019.8734662, 10.1109/nrsc.2019.8734662, 10.1109/icomet.2019.8673437]
[2] Accorsi R., 2013, P 28 ANN ACM S APPL, P1462, DOI [10.1145/2480362.2480634, DOI 10.1145/2480362.2480634]
[3] Adams N., 2022, P INT C BUS PROC MAN, V1, P3, DOI [10.1007/978-3-031-16171-1_1, DOI 10.1007/978-3-031-16171-1_1]
[4] Andrews R, 2018, Business Process Management Cases. MP, P311, DOI DOI 10.1007/978-3-319-58307
[5] [Anonymous], 2012, P 27 ANN ACM S APPL, DOI DOI 10.1145/2245276.2232051
[6] Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics
Appelbaum, Deniz A.
Kogan, Alex
Vasarhelyi, Miklos A.
[J]. JOURNAL OF ACCOUNTING LITERATURE, 2018, 40 : 83 - 101
[7] Monitoring and analyzing patients' pathways by the application of Process Mining, SPC, and I-RTLS
Araghi, Sina Namaki
Fontanili, Franck
Lamine, Elyes
Tancerel, Ludovic
Benaben, Frederick
[J]. IFAC PAPERSONLINE, 2018, 51 (11): : 980 - 985
[8] Arpasat P, 2015, INT CONF ICT KNOWL, P90, DOI 10.1109/ICTKE.2015.7368477
[9] Reducing false positives in fraud detection: Combining the red flag approach with process mining
Baader, Galina
Krcmar, Helmut
[J]. INTERNATIONAL JOURNAL OF ACCOUNTING INFORMATION SYSTEMS, 2018, 31 : 1 - 16
[10] The Dark Side of Process Mining. How Identifiable Are Users Despite Technologically Anonymized Data? A Case Study from the Health Sector
Bade, Friederike Maria
Vollenberg, Carolin
Koch, Jannis
Koch, Julian
Coners, Andre
[J]. BUSINESS PROCESS MANAGEMENT (BPM 2022), 2022, 13420 : 219 - 233

← 1 2 3 4 5 6 7 8 9 10 →