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

[101]

van der Werf JMEM, 2012, LECT NOTES COMPUT SC, V7481, P98, DOI 10.1007/978-3-642-32885-5_7

[102] Acquiring logistics process intelligence: Methodology and an application for a Chinese bulk port [J].