Auditor Choices during Event Log Building for Process Mining

Abstract

ABSTRACT Applying process mining as an analytical procedure is a relatively young stream of thought in auditing. This paper examines the first step of such process-mining projects, which involves extracting and structuring the data in the required format for analysis. The article has a dual purpose: (1) to provide an overview of the choices to be made in this phase, and (2) to provide insights into the current event log preferences of auditors. These insights are valuable for a better understanding of how event logs are currently structured, along with the consequences of this structure for the analytical procedure. This matter is important because different preparation steps could lead to varying analytical procedures and consequently, to other audit evidence. This study also aims to reveal what data are perceived as most valuable to the auditor for further analysis. To address this goal, a case study has been conducted.