Angelique Koopman | Ernst & Young (original) (raw)
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Graduate Center of the City University of New York
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Papers by Angelique Koopman
Management control & accounting, Oct 15, 2016
Lecture Notes in Business Information Processing
Process mining allows auditors to retrieve crucial information about transactions by analysing th... more Process mining allows auditors to retrieve crucial information about transactions by analysing the process data of a client. We propose an approach that supports the identification of unusual or unexpected transactions, also referred to as exceptions. These exceptions can be selected by auditors as “key items”, meaning the auditors wants to look further into the underlying documentation of the transaction. The approach encodes the traces, assigns an anomaly score to each trace, and uses the domain knowledge of auditors to update the assigned anomaly scores through active anomaly detection. The approach is evaluated with three groups of auditors over three cycles. The results of the evaluation indicate that the approach has the potential to support the decision-making process of auditors. Although auditors still need to make a manual selection of key items, they are able to better substantiate this selection. As such, our research can be seen as a step forward with respect to the usa...
Management control & accounting, Oct 15, 2016
Lecture Notes in Business Information Processing
Process mining allows auditors to retrieve crucial information about transactions by analysing th... more Process mining allows auditors to retrieve crucial information about transactions by analysing the process data of a client. We propose an approach that supports the identification of unusual or unexpected transactions, also referred to as exceptions. These exceptions can be selected by auditors as “key items”, meaning the auditors wants to look further into the underlying documentation of the transaction. The approach encodes the traces, assigns an anomaly score to each trace, and uses the domain knowledge of auditors to update the assigned anomaly scores through active anomaly detection. The approach is evaluated with three groups of auditors over three cycles. The results of the evaluation indicate that the approach has the potential to support the decision-making process of auditors. Although auditors still need to make a manual selection of key items, they are able to better substantiate this selection. As such, our research can be seen as a step forward with respect to the usa...