Use of process mining as a tool to simplify the financial audit
A literature review of existing challenges
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Seminar paper from the year 2019 in the subject Business economics - Miscellaneous, grade: 1.7, University of Dusseldorf "Heinrich Heine", language: English, abstract: While the majority of published reviews about the use process mining in general and in the field of financial audit concentrates on the benefits, the purpose of this paper is to provide an overview of challenges process mining has to face in this area. The co-founder of Intel predicted in 1965 that the number of components in integrated circuits would double every year. By now, over 50 years later we have to deal with this amoun...
Seminar paper from the year 2019 in the subject Business economics - Miscellaneous, grade: 1.7, University of Dusseldorf "Heinrich Heine", language: English, abstract: While the majority of published reviews about the use process mining in general and in the field of financial audit concentrates on the benefits, the purpose of this paper is to provide an overview of challenges process mining has to face in this area. The co-founder of Intel predicted in 1965 that the number of components in integrated circuits would double every year. By now, over 50 years later we have to deal with this amount of data. A lot of new disciplines emerged, one is process mining, which has its roots in the area of software engineering. The early pioneers of Agrawal et al. and Cook & Wolf et al. developed algorithms to construct process flow charts by using event logs. Since 2000 the research in this field has rapidly increased due to the amount of data ("Big data") available. One of the leading representatives of this research area is Wil van der Aalst, who provides a comprehensive overview of process mining in his book "Process Mining: Data Science in Action" as well as in his massive open online course (MOOC) at the Eindhoven university of technology.
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