In this paper we discuss the value that process mining of event logs can provide to internal and external auditors. Process mining aims to extract knowledge from event logs recorded by an information system. What makes an event log such a unique and potentially invaluable resource for auditing...

In this paper we discuss the value that process mining of event logs can provide to internal and external auditors. Process mining aims to extract knowledge from event logs recorded by an information system. What makes an event log such a unique and potentially invaluable resource for auditing...

Unlike traditional audit techniques, process mining of event logs provides a new aspect for auditing by tracking and capturing every single routing in the dataset. This paper aims at adopting process mining to evaluate the effectiveness of internal control using a real-life event log from a...