Process-mining-enabled audit of information systems: Methodology and an application

The validation pointed out some advantages (e.g. depth of analysis, easier automation, less invasiveness) of our PM-enabled methodology over extant ESs and tools for IS audit. The substantive test and the check on the PCS processing controls and output controls allowed to identify four major non-conformances likely implying both legal and operational risks, and two unforeseen process deviations that were not known by the port authority, but that could improve the flexibility of the process. These outcomes set the stage for an export process reengineering, and for revising the boundaries in the process flow of the PCS.