Process Mining Applied to Internal Audit in the Brazilian Navy

• Marcos Alexandre Castro Pontifical Catholic University of Rio de Janeiro (PUC-Rio)
• Nelson Souza Jr Pontifical Catholic University of Rio de Janeiro (PUC-Rio)
• Tatiana Escovedo Pontifical Catholic University of Rio de Janeiro (PUC-Rio) https://orcid.org/0000-0002-7130-4330
• Helio Lopes Pontifical Catholic University of Rio de Janeiro (PUC-Rio) https://orcid.org/0000-0003-4584-1455
• Marcos Kalinowski Pontifical Catholic University of Rio de Janeiro (PUC-Rio) https://orcid.org/0000-0003-1445-3425

DOI: https://doi.org/10.5753/sbbd.2022.224346

Abstract

With society's growing interest in the application of public resources, the governmental internal audit activity gains importance. However, due to the growing integration and complexity of information systems, which process large amounts of data, auditors face new challenges when analyzing internal controls. This article applies the process mining technique to identify bottlenecks and control violations in internal processes, generating a new type of audit evidence. The proposed methodology was successfully applied in the processes of the Brazilian Navy, providing means to identify deviations and possible reductions of interactions and iterations performed by agents.

Keywords: Process Mining, Internal Audit, Brazilian Navy

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