Process-mining-enabled audit of information systems: Methodology and an application

作者：

Highlights：

• Process Mining (PM) can be framed as an Expert System (ES) inference engine.

• PM-enabled IS audits cope with the weaknesses of traditional audit techniques.

• PM-enabled IS audits can perform both control tests and substantive tests.

• Our methodology presents several advantages over extant ESs for IS audits.

• More research on process structuredness and PM algorithms' selection is needed.

摘要

•Process Mining (PM) can be framed as an Expert System (ES) inference engine.•PM-enabled IS audits cope with the weaknesses of traditional audit techniques.•PM-enabled IS audits can perform both control tests and substantive tests.•Our methodology presents several advantages over extant ESs for IS audits.•More research on process structuredness and PM algorithms' selection is needed.

论文关键词：Information systems audit,Error detection,Process mining,Business process management (BPM),Risk management,Port community system (PCS)

论文评审过程：Received 7 November 2017, Revised 28 May 2018, Accepted 28 May 2018, Available online 29 May 2018, Version of Record 7 June 2018.

论文官网地址：https://doi.org/10.1016/j.eswa.2018.05.030