• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文会议>Enterprise, business-process and information systems modeling >Does Process Mining Add to Internal Auditing?An Experience Report
【24h】

Does Process Mining Add to Internal Auditing?An Experience Report

机译：流程挖掘是否会增加内部审计？经验报告

获取原文
获取原文并翻译 | 示例
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

In this paper we report on our experiences of applying busi ness process mining in a real business context. The context for the ap plication is using process mining for the purpose of internal auditing of a procurement cycle in a large multinational financial institution. One of the targeted outcomes of an internal audit is often the reporting on internal controls over financial reporting (ICFR), since this reporting is mandatory for Sarbanes-Oxley regulated organisations. Our process min ing analyses resulted in more identified issues concerning ICFR than the traditional auditing approach. Issues that were identified using process mining analysis concerned violations of the segregation of duties prin ciple, payments without approval, and violations of company specific internal procedures.
机译：在本文中，我们报告了在实际业务环境中应用业务流程挖掘的经验。应用程序的上下文是使用过程挖掘来对大型跨国金融机构中的采购周期进行内部审核。内部审计的目标结果之一通常是财务报告内部控制报告（ICFR），因为该报告对于萨班斯-奥克斯利法案监管组织是强制性的。与传统的审计方法相比，我们的过程挖掘分析导致了与ICFR有关的更多已识别问题。使用流程挖掘分析发现的问题涉及违反职责划分原则，未经批准付款以及违反公司特定内部程序的情况。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号