A Practice-Oriented, Control-Flow-Based Anomaly Detection Approach for Internal Process Audits

摘要

Internal auditing tries to identify anomalies, weaknesses and manipulations in business processes in order to protect the company from risks. Due to the digitalization of processes, auditors also have to check the associated data volumes. Already existing IT-systems focus on process-related data where the control flow, i.e. the actual sequence of process events, is not considered. This paper examines how the control flow and the process-related data can be analyzed in combination to support auditors in process auditing. To realize this, audit requirements were collected in the literature and evaluated by auditors from industry. On this basis, a concept with five indicators was developed, then transferred into a prototype and evaluated using real-life data as well as two auditors. The results show that the requirements can be technically realized and the developed indicators enable auditors to identify and interpret abnormal process executions.