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...

Process mining has been used for auditing and internal control risk assessment as an audit analytical tool. This paper aims at providing a framework on how process mining can be applied to identify fraud schemes and assessing the riskiness of business processes. Specifically, the proposed...