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.
|Title of host publication||Wirtschaftsinformatik Proceedings 2013|
|Number of pages||15|
|Place of Publication||Atlanta, GA|
|Publisher||Association for Information Systems. AIS Electronic Library (AISeL)|
|Publication status||Published - 2013|
|Event||11th International Conference on Wirtschaftsinformatik. WI 2013 - University of Leipzig, Leipzig, Germany|
Duration: 27 Feb 2013 → 1 Mar 2013
Conference number: 11
|Conference||11th International Conference on Wirtschaftsinformatik. WI 2013|
|Location||University of Leipzig|
|Period||27/02/2013 → 01/03/2013|
- Process mining
- Financial audits
- Business process analysis
Werner, M., Gehrke, N., & Nüttgens, M. (2013). Towards Automated Analysis of Business Processes for Financial Audit. In Wirtschaftsinformatik Proceedings 2013 Atlanta, GA: Association for Information Systems. AIS Electronic Library (AISeL).