Financial process mining - Accounting data structure dependent control flow inference

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Michael Werner

Published: 01 Jan 2017, Last Modified: 05 Feb 2025Int. J. Account. Inf. Syst. 2017EveryoneRevisionsBibTeXCC BY-SA 4.0
Abstract: Highlights•Large data sets create new challenges for external auditors.•Journal entry data from ERP systems is a rich source for process mining to carry out audits.•Accounting data structure dependencies can be used to infer the control flow in process models.