Towards Automated Analysis of Business Processes for Financial Audit

Michael  Werner; Nick Gehrke; Markus Nüttgens

Towards Automated Analysis of Business Processes for Financial Audit

Michael Werner, Nick Gehrke, Markus Nüttgens

Publikation: Bidrag til bog/antologi/rapport › Konferencebidrag i proceedings › Forskning › peer review

Abstract

Financial audits play a significant role in the economy by safeguarding the correctness of published financial information. Public auditors face the challenge to audit financial statements that are created by increasingly integrated and complex information systems. This paper addresses a specific problem in the auditing process. A major challenge in this process is the analysis and audit of business processes that produce financial entries. We illustrate results from applying business process mining techniques to extensive test and real life data and discuss gained insights from the application for the development of automated business process analysis methods in the context of financial audits.

Originalsprog	Engelsk
Titel	Wirtschaftsinformatik Proceedings 2013
Antal sider	15
Udgivelsessted	Atlanta, GA
Forlag	Association for Information Systems. AIS Electronic Library (AISeL)
Publikationsdato	2013
Status	Udgivet - 2013
Udgivet eksternt	Ja
Begivenhed	11th International Conference on Wirtschaftsinformatik. WI 2013 - University of Leipzig, Leipzig, Tyskland Varighed: 27 feb. 2013 → 1 mar. 2013 Konferencens nummer: 11 http://www.wi2013.de/213.0.html?&no_cache=1&L=1

Konference

Konference	11th International Conference on Wirtschaftsinformatik. WI 2013
Nummer	11
Lokation	University of Leipzig
Land/Område	Tyskland
By	Leipzig
Periode	27/02/2013 → 01/03/2013
Internetadresse	http://www.wi2013.de/213.0.html?&no_cache=1&L=1

Emneord

Process mining
Financial audits
Business process analysis

Adgang til dokumentet

https://aisel.aisnet.org/cgi/viewcontent.cgi?article=1023&context=wi2013Licens: Ikke-specificeret

Handle.net

Persistent link

Citationsformater

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title = "Towards Automated Analysis of Business Processes for Financial Audit",

abstract = "Financial audits play a significant role in the economy by safeguarding the correctness of published financial information. Public auditors face the challenge to audit financial statements that are created by increasingly integrated and complex information systems. This paper addresses a specific problem in the auditing process. A major challenge in this process is the analysis and audit of business processes that produce financial entries. We illustrate results from applying business process mining techniques to extensive test and real life data and discuss gained insights from the application for the development of automated business process analysis methods in the context of financial audits.",

keywords = "Process mining, Financial audits, Business process analysis, Process mining, Financial audits, Business process analysis",

author = "Michael Werner and Nick Gehrke and Markus N{\"u}ttgens",

year = "2013",

language = "English",

booktitle = "Wirtschaftsinformatik Proceedings 2013",

publisher = "Association for Information Systems. AIS Electronic Library (AISeL)",

note = "11th International Conference on Wirtschaftsinformatik. WI 2013 ; Conference date: 27-02-2013 Through 01-03-2013",

url = "http://www.wi2013.de/213.0.html?&no_cache=1&L=1",

}

Werner, M, Gehrke, N & Nüttgens, M 2013, Towards Automated Analysis of Business Processes for Financial Audit. i Wirtschaftsinformatik Proceedings 2013. Association for Information Systems. AIS Electronic Library (AISeL), Atlanta, GA, 11th International Conference on Wirtschaftsinformatik. WI 2013, Leipzig, Tyskland, 27/02/2013. <https://aisel.aisnet.org/cgi/viewcontent.cgi?article=1023&context=wi2013>

TY - GEN

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AU - Werner, Michael

AU - Gehrke, Nick

AU - Nüttgens, Markus

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PY - 2013

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N2 - Financial audits play a significant role in the economy by safeguarding the correctness of published financial information. Public auditors face the challenge to audit financial statements that are created by increasingly integrated and complex information systems. This paper addresses a specific problem in the auditing process. A major challenge in this process is the analysis and audit of business processes that produce financial entries. We illustrate results from applying business process mining techniques to extensive test and real life data and discuss gained insights from the application for the development of automated business process analysis methods in the context of financial audits.

AB - Financial audits play a significant role in the economy by safeguarding the correctness of published financial information. Public auditors face the challenge to audit financial statements that are created by increasingly integrated and complex information systems. This paper addresses a specific problem in the auditing process. A major challenge in this process is the analysis and audit of business processes that produce financial entries. We illustrate results from applying business process mining techniques to extensive test and real life data and discuss gained insights from the application for the development of automated business process analysis methods in the context of financial audits.

KW - Process mining

KW - Financial audits

KW - Business process analysis

KW - Process mining

KW - Financial audits

KW - Business process analysis

M3 - Article in proceedings

BT - Wirtschaftsinformatik Proceedings 2013

PB - Association for Information Systems. AIS Electronic Library (AISeL)

CY - Atlanta, GA

T2 - 11th International Conference on Wirtschaftsinformatik. WI 2013

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