Tackling Complexity of Mined Process Models for Financial Audits

Process mining is a novel data analysis technique that can be used to automatically create business process models. Such models are important for understanding, documenting, optimising and auditing the underlying accounting information system. Process mining algorithms analyse large data sets that are recorded in the source computer systems and produce process models. These models are often too complex for interpretation by simple observation. Models that exhibit a high level of internal complexity are also referred to in the scientific literature as spaghetti process models. The phenomenon of complex models is not idiosyncratic to process mining. The aim of the research is the investigation of solutions from other scientific disciplines such as engineering and software development as well as their adoption to process mining in accounting and financial audits in particular.


Structured Literature Review, Method Engineering, Prototyping

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Michael Werner