Validating Process Mining: A Framework Integrating Auditor's Risk Assessment
构建了一个框架，帮助审计师利用事件日志和交易金额信息，通过流程挖掘提供审计证据，并基于风险评估优先处理高风险流程实例。
SYNOPSIS Process mining examines event logs to analyze business processes. Previous literature has shown that process mining can add value to auditing and internal control evaluation, but most existing studies do not link event log information with transaction value. This study aims to build a framework for how auditors can utilize event logs and transaction value information while using process mining to provide audit evidence. Based on the auditor's risk assessment, the proposed framework comprises four steps: (1) identifying and classifying variants into standard and nonstandard categories, (2) sending nonstandard variants to auditors for risk assessment, (3) applying the materiality threshold, and (4) prioritizing process instances based on risk scores and thresholds. The proposed framework is applied to data from a not-for-profit organization. The results show that auditors can benefit from prioritized transactions by focusing on high-risk process instances with material transaction values.