Towards Automated Analysis of Business Processes for Financial Audit

Michael Werner, Nick Gehrke, Markus Nüttgens

Publikation: Bidrag til bog/antologi/rapportKonferencebidrag i proceedingsForskningpeer review

Abstrakt

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.
OriginalsprogEngelsk
TitelWirtschaftsinformatik Proceedings 2013
Antal sider15
Udgivelses stedAtlanta, GA
ForlagAssociation for Information Systems. AIS Electronic Library (AISeL)
Publikationsdato2013
StatusUdgivet - 2013
Udgivet eksterntJa
Begivenhed11th International Conference on Wirtschaftsinformatik. WI 2013 - University of Leipzig, Leipzig, Tyskland
Varighed: 27 feb. 20131 mar. 2013
Konferencens nummer: 11
http://www.wi2013.de/213.0.html?&no_cache=1&L=1

Konference

Konference11th International Conference on Wirtschaftsinformatik. WI 2013
Nummer11
LokationUniversity of Leipzig
LandTyskland
ByLeipzig
Periode27/02/201301/03/2013
Internetadresse

Emneord

  • Process mining
  • Financial audits
  • Business process analysis

Citationsformater

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). https://aisel.aisnet.org/cgi/viewcontent.cgi?article=1023&context=wi2013