Auditor choices during event log building for process mining / (Record no. 82579)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01598nam a2200241Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 210519s2019 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Jans, Mieke. |
| 245 #0 - TITLE STATEMENT | |
| Title | Auditor choices during event log building for process mining / |
| Statement of responsibility, etc. | Mieke Jans |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | Fall 2019 |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Number of part/section of a work | 16 : 2, page 59-67 |
| Title | Journal of Emerging Technologies in Accounting |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | Accountancy. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Auditing. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Event log. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Process mining. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Process-mining projects. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Articles |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| Cataloger's initials, CIN (RLIN) | 86182 |
| First Date, FD (RLIN) | 144545 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Manila Tytana Colleges Library | Manila Tytana Colleges Library | REFERENCE SECTION | 05/19/2021 | 05/19/2021 | 05/19/2021 | Articles |