Abstract
Business processes play a significant role in financial audits. They are carried out by auditors who require diverse information for this purpose. Process mining techniques offer new opportunities to exploit data from ERP systems to generate reliable process models very effectively and efficiently. Traditional process models are only suited to provide information on a single process. This study illustrates how diverse information aspects that are required for process audits can be provided to the auditor by using different process model types that relate to different representation layers. Process mining techniques commonly operate on the business process and instance level. This study introduces process map and process stream models as higher level abstractions of multiple business processes. The introduction of higher-level process models in combination with traditional model types allows an all-encompassing representation of information aspects that are relevant for process audits in the context of financial audits.
Original language | English |
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Title of host publication | Proceedings of the 49th Hawaii International Conference on System Sciences (HICSS 2016) |
Editors | Ralph H. Sprague, Tung X. Bui |
Number of pages | 10 |
Place of Publication | Los Alamitos, CA |
Publisher | IEEE |
Publication date | 2016 |
Pages | 5338–5347 |
Article number | 7427847 |
ISBN (Print) | 9781479983896 |
ISBN (Electronic) | 9780769556703 |
DOIs | |
Publication status | Published - 2016 |
Externally published | Yes |
Event | 49th Annual Hawaii International Conference on System Sciences, HICSS 2016 - Kauai, Hawaii, United States Duration: 5 Jan 2016 → 8 Jan 2016 Conference number: 49 http://www.hicss.org/ |
Conference
Conference | 49th Annual Hawaii International Conference on System Sciences, HICSS 2016 |
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Number | 49 |
Country/Territory | United States |
City | Kauai, Hawaii |
Period | 05/01/2016 → 08/01/2016 |
Internet address |
Series | Proceedings of the Annual Hawaii International Conference on System Sciences |
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ISSN | 1060-3425 |