Audit 2.0, a perspective for its execution in the business environment using process mining techniques
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Abstract
Business management needs the development of methods and instruments to establish and improve the performance standards of organizations. An important point is the audit, which allows validating information and business processes. In the Cuban business environment, the execution of audits shows a low level of exploitation of information and communication technologies, which limits the work of the auditors and the follow-up and control actions. The current practices are based on samples, which inevitably provide an incomplete view of the execution of the process, which are usually done manually; consume a lot of time, as well as human and financial resources. The objective of this work is to highlight the benefits of the analysis of the information available in the registers of events of the computer systems, using techniques of Process Mining as a new form of audit. The automation of the audit reduces the corresponding transaction costs, while improving its quality and accuracy, as the case studies analyzed show.
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