Process Mining has become a standard in many companies as part of process control in various areas. Previous papers for specific areas have discussed its use to ensure good governance. This paper proposes generic use cases of process mining in the context of assurance activities in the...

The periodic nature of auditing and monitoring allows for a valuable time-delay between the occurrence of an important business event and the analysis of that event. Advances in technology provide opportunities to reduce the time delay between the occurrence and analysis of a business process...

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...

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 report on the approach we have developed and the lessons we have learned in an implementation of the monitoring and control layer for continuous monitoring of business process controls (CMBPC) in the US internal IT audit department of Siemens Corporation. The architecture...