{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,11]],"date-time":"2026-04-11T13:05:27Z","timestamp":1775912727236,"version":"3.50.1"},"reference-count":58,"publisher":"Institute of Electrical and Electronics Engineers (IEEE)","issue":"6","license":[{"start":{"date-parts":[[2015,11,1]],"date-time":"2015-11-01T00:00:00Z","timestamp":1446336000000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/ieeexplore.ieee.org\/Xplorehelp\/downloads\/license-information\/IEEE.html"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["IEEE Trans. Serv. Comput."],"published-print":{"date-parts":[[2015,11,1]]},"DOI":"10.1109\/tsc.2015.2457907","type":"journal-article","created":{"date-parts":[[2015,9,25]],"date-time":"2015-09-25T18:34:45Z","timestamp":1443206085000},"page":"820-832","source":"Crossref","is-referenced-by-count":36,"title":["Multilevel Process Mining for Financial Audits"],"prefix":"10.1109","volume":"8","author":[{"given":"Michael","family":"Werner","sequence":"first","affiliation":[]},{"given":"Nick","family":"Gehrke","sequence":"additional","affiliation":[]}],"member":"263","reference":[{"key":"ref39","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-540-78238-4_4"},{"key":"ref38","doi-asserted-by":"crossref","first-page":"84","DOI":"10.1007\/978-3-540-78238-4_10","article-title":"The need for a process mining evaluation framework in research and practice","author":"rozinat","year":"2008","journal-title":"Proc Business Process Manage Workshops"},{"key":"ref33","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-642-28115-0_37"},{"key":"ref32","doi-asserted-by":"publisher","DOI":"10.2139\/ssrn.1746926"},{"key":"ref31","doi-asserted-by":"publisher","DOI":"10.1007\/BF03342739"},{"key":"ref30","doi-asserted-by":"publisher","DOI":"10.1016\/j.accinf.2010.08.001"},{"key":"ref37","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-642-22444-7_13"},{"key":"ref36","first-page":"425","article-title":"Data-flow anti-patterns: Discovering data-flow errors in workflows","author":"trcka","year":"2009","journal-title":"Proc 21st Int Conf Adv Inform Syst Eng"},{"key":"ref35","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-642-31875-7_18"},{"key":"ref34","article-title":"Business process mining for internal fraud risk reduction: Results of a case study","author":"jans","year":"2008"},{"key":"ref28","doi-asserted-by":"publisher","DOI":"10.1108\/14637150810849373"},{"key":"ref27","doi-asserted-by":"publisher","DOI":"10.1109\/HICSS.2014.482"},{"key":"ref29","doi-asserted-by":"publisher","DOI":"10.1145\/2229156.2229157"},{"key":"ref2","article-title":"Potentiale und grenzen automatisierter prozessprüfungen durch prozessrekonstruktionen [Chances and limits of automated process audits using process reconstruction]","author":"werner","year":"2011","journal-title":"Forschung für die Wirtschaft"},{"key":"ref1","year":"2012","journal-title":"Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment"},{"key":"ref20","doi-asserted-by":"publisher","DOI":"10.1287\/isre.12.3.240.9709"},{"key":"ref22","doi-asserted-by":"publisher","DOI":"10.1016\/0950-5849(95)01059-9"},{"key":"ref21","article-title":"Towards key concepts for process audits—A multi-method research approach","author":"m\u00fcller-wickop","year":"2013"},{"key":"ref24","first-page":"35","article-title":"Multi-phase process mining: Aggregating instance graphs into EPCs and Petri Nets","author":"van dongen","year":"2005","journal-title":"Proc PNCWB 2005 Workshop"},{"key":"ref23","doi-asserted-by":"publisher","DOI":"10.1007\/s11576-007-0064-z"},{"key":"ref26","article-title":"Tackling complexity: Process reconstruction and graph transformation for financial audits (research in progress)","author":"werner","year":"2012"},{"key":"ref25","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-642-41924-9_31"},{"key":"ref50","doi-asserted-by":"crossref","DOI":"10.7551\/mitpress\/8811.001.0001","author":"van der aalst","year":"2011","journal-title":"Modeling Business Processes A Petri Net-Oriented Approach"},{"key":"ref51","doi-asserted-by":"publisher","DOI":"10.1007\/b95112"},{"key":"ref58","doi-asserted-by":"publisher","DOI":"10.1109\/HICSS.2012.141"},{"key":"ref57","doi-asserted-by":"crossref","first-page":"337","DOI":"10.25300\/MISQ\/2013\/37.2.01","article-title":"Positioning and presenting design science research for maximum impact","volume":"37","author":"gregor","year":"2013","journal-title":"MIS Quart"},{"key":"ref56","article-title":"Towards automated analysis of business processes for financial audits","author":"werner","year":"2013"},{"key":"ref55","year":"2014","journal-title":"Renew—The Reference Net Workshop"},{"key":"ref54","year":"2014","journal-title":"yEd–Graph Editor"},{"key":"ref53","doi-asserted-by":"crossref","first-page":"423","DOI":"10.1007\/978-3-642-29863-9_31","article-title":"A comprehensive framework for evaluation in design science research","author":"venable","year":"2012","journal-title":"Proc 7th Int Conf Design Sci Res Inf Syst Adv Theory Practice"},{"key":"ref52","article-title":"Using Genetic algorithms to mine process models: Representation, operators and results","author":"de medeiros","year":"2005"},{"key":"ref10","doi-asserted-by":"publisher","DOI":"10.1109\/MC.2010.61"},{"key":"ref11","article-title":"Process mining of event logs in internal auditing: A case study","author":"jans","year":"2011","journal-title":"Proc 2nd Int Symp Accounting Inf Syst"},{"key":"ref40","doi-asserted-by":"crossref","first-page":"109","DOI":"10.1007\/978-3-642-00328-8_11","article-title":"Trace clustering in process mining","author":"song","year":"2009","journal-title":"Proc Business Process Manage Workshops"},{"key":"ref12","article-title":"Process mining with the heuristics miner-algorithm","volume":"166","author":"weijters","year":"2006"},{"key":"ref13","doi-asserted-by":"crossref","first-page":"328","DOI":"10.1007\/978-3-540-75183-0_24","article-title":"Fuzzy mining—Adaptive process simplification based on multi-perspective metrics","author":"g\u00fcnther","year":"2007","journal-title":"Proc 5th Int Conf Business Process Manage"},{"key":"ref14","article-title":"Genetic process mining","author":"de medeiros","year":"2006"},{"key":"ref15","doi-asserted-by":"publisher","DOI":"10.1145\/2480362.2480633"},{"key":"ref16","doi-asserted-by":"crossref","first-page":"143","DOI":"10.1007\/978-3-642-03848-8_11","article-title":"Discovering process models from unlabelled event logs","author":"ferreira","year":"2009","journal-title":"Proc 7th Int Conf Business Process Manag"},{"key":"ref17","article-title":"Basic principles of financial process mining a journey through financial data in accounting information systems","author":"gehrke","year":"2010"},{"key":"ref18","doi-asserted-by":"publisher","DOI":"10.1057\/ejis.2010.55"},{"key":"ref19","doi-asserted-by":"crossref","first-page":"75","DOI":"10.2307\/25148625","article-title":"Design science in information systems research","volume":"28","author":"hevner","year":"2004","journal-title":"MIS Quart"},{"key":"ref4","doi-asserted-by":"crossref","first-page":"1165","DOI":"10.2307\/41703503","article-title":"Business intelligence and analytics: From big data to big impact","volume":"36","author":"chen","year":"2012","journal-title":"MIS Quart"},{"key":"ref3","doi-asserted-by":"crossref","DOI":"10.1007\/978-3-642-19345-3","author":"van der aalst","year":"2011","journal-title":"Process Mining Discovery Conformance and Enhancement of Business Processes"},{"key":"ref6","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-8348-9727-5"},{"key":"ref5","author":"krcmar","year":"2010","journal-title":"Informationsmanagement [Information Management]"},{"key":"ref8","doi-asserted-by":"publisher","DOI":"10.1109\/HICSS.2010.377"},{"key":"ref7","doi-asserted-by":"publisher","DOI":"10.1108\/02686900310500488"},{"key":"ref49","doi-asserted-by":"publisher","DOI":"10.1016\/j.dss.2013.01.028"},{"key":"ref9","doi-asserted-by":"crossref","first-page":"169","DOI":"10.1007\/978-3-642-28108-2_19","article-title":"Process mining manifesto","author":"van der aalst","year":"2012","journal-title":"Proc BPM Workshops"},{"key":"ref46","doi-asserted-by":"publisher","DOI":"10.1016\/j.is.2007.07.001"},{"key":"ref45","doi-asserted-by":"crossref","first-page":"52","DOI":"10.1007\/978-3-540-24775-3_8","article-title":"Mining expressive process models by clustering workflow traces","author":"greco","year":"2004","journal-title":"Advances in Knowledge Discovery and Data Mining"},{"key":"ref48","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-642-38827-9_8"},{"key":"ref47","author":"weske","year":"2012","journal-title":"Business Process Management Concepts Languages Architectures"},{"key":"ref42","article-title":"Towards automated financial process auditing: Aggregation and visualization of process models","author":"m\u00fcller-wickop","year":"2011"},{"key":"ref41","doi-asserted-by":"crossref","first-page":"87","DOI":"10.1007\/s10270-008-0106-z","article-title":"Process mining: A two-step approach to balance between underfitting and overfitting","volume":"9","author":"van der aalst","year":"2008","journal-title":"Softw Syst Model"},{"key":"ref44","author":"romney","year":"2008","journal-title":"Accounting Information Systems"},{"key":"ref43","year":"2009","journal-title":"ISA 320 Materiality in Planning and Performing an Audit"}],"container-title":["IEEE Transactions on Services Computing"],"original-title":[],"link":[{"URL":"http:\/\/xplorestaging.ieee.org\/ielx7\/4629386\/7348817\/07277120.pdf?arnumber=7277120","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2022,5,22]],"date-time":"2022-05-22T08:20:55Z","timestamp":1653207655000},"score":1,"resource":{"primary":{"URL":"http:\/\/ieeexplore.ieee.org\/document\/7277120\/"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2015,11,1]]},"references-count":58,"journal-issue":{"issue":"6"},"URL":"https:\/\/doi.org\/10.1109\/tsc.2015.2457907","relation":{},"ISSN":["1939-1374"],"issn-type":[{"value":"1939-1374","type":"print"}],"subject":[],"published":{"date-parts":[[2015,11,1]]}}}