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Title: | Process Mining for Financial Auditing | Authors: | JANS, Mieke Eulerich, Marc |
Issue Date: | 2022 | Publisher: | Springer Cham | Source: | Jans, M., Eulerich, M. (2022). Process Mining for Financial Auditing. In: van der Aalst, W.M.P., Carmona, J. (eds) Process Mining Handbook. Lecture Notes in Business Information Processing, vol 448. Springer, Cham. | Series/Report: | Lecture Notes in Business Information Processing | Series/Report no.: | 448 | Abstract: | Over the last years, process mining has increasingly demonstrated its potential as a valuable tool for internal and external auditors. Thereby, the possible use cases in the field of auditing are manifold. This chapter focuses especially on the use of process mining in the context of financial audits, which are relevant for both, internal and external auditors. Beside a short explanation of the different types of auditors, this chapter aims to connect process mining to the different process steps of an internal (and later also external) audit and discusses the similarities and differences between both areas. | Keywords: | Financial auditing;Internal auditingc;External auditing;Process mining | Document URI: | http://hdl.handle.net/1942/39454 | ISBN: | 978-3-031-08847-6 | DOI: | 10.1007/978-3-031-08848-3_15 | Rights: | The Author(s) 2022 Open Access This chapter is licensed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made. The images or other third party material in this chapter are included in the chapter’s Creative Commons license, unless indicated otherwise in a credit line to the material. If material is not included in the chapter’s Creative Commons license and your intended use is not permitted by statutory regulation or exceeds the permitted use, you will need to obtain permission directly from the copyright holder. | Category: | B2 | Type: | Book Section |
Appears in Collections: | Research publications |
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