Conferences on Business Process Management

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5th BPM Expert Forum on December 7, 2021

Audit analytics with a process view

The fifth BPM Expert Forum will take place on December 7, 2021, at 9 am CET with Mieke Jans and Angelique Koopman. In order to participate in the event, please register at https://uqz.zoom.us/webinar/register/WN_D3he71ixR-eCLEdugXnjBg.

Speakers

Prof. Dr. Mieke Jans

Dr. Mieke Jans is an associate professor in Business Information Systems at Hasselt University, Belgium. She is active in the field of Accounting Information Systems, which is translated into a part-time appointment at the School of Business Economics, Maastricht University in the Accounting & Information Management department. Mieke earned her PhD in 2009 (at Hasselt University) with her research on the use of data mining and process mining techniques for the purpose of internal fraud risk reduction. From 2009 until 2014, Mieke combined working in industry with working in academics. Since September 2014, Mieke returned full-time to academics, where she now further researches how process mining can add value to the auditing profession. For this topic, she works closely together with industry and established researchers both in the accounting field as in the information systems field.

Abstract

The financial auditor is charged with providing an opinion on the financial statements of organizations: are the statements representing a true and fair view of the organization? Traditionally, the auditor focuses on the transactions that are underlying the financial statements. More recently, auditors developed a keen interest in inspecting the process that outputs these transactions. If the process is under control, the transactions are reasonable to be complete, accurate and valid. Process mining assists the auditor in having insights into the level of control that organizations have over their processes.

Using process analytics in the context of an audit, raises the following questions:

Drs. Angelique Koopman

Drs. Angelique Koopman RE RA has many years of experience in the audit profession. In different roles she applied a data driven audit and explored how to innovate the audit with technology. Currently, Angelique leads the Audit Innovation and Digital Transformation in the Netherlands. Recently, she also joined the EY Global innovation team to lead the EY Global Process Mining development and implementation.

Abstract

In the past 8 years Angelique is passionate about the opportunities that Process Mining techniques can provide to improve audit quality and enhance the added value of the audit. It was and still is a bumpy road. Applying process analytics in the context of the financial statement audit provides interesting challenges. Nevertheless, Angelique is convinced that a close collaboration between academics and the audit industry will help to drive this audit innovation. Two specific challenges she will bring from the audit industry to discuss with you during the BPM Expert Forum meeting are: