Towards Full Population Testing in Auditing: How Many Process Deviations Should Be Labeled?

Manal Laghmouch*, Benoit Depaire, Mieke Jans

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingConference article in proceedingAcademicpeer-review

Abstract

Conformance checking allows auditors to detect process deviations automatically, resulting in numerous deviations, with only a few being relevant. Identifying notable items amidst this large data set is challenging. Machine learning techniques offer potential solutions, but questions about the required number of labeled deviations and the impact of label quality remain. Our study investigates these factors' effects on Decision Trees and Random Forests. Results demonstrate these models' effectiveness in identifying notable items within imbalanced deviation populations. Achieving 90% precision and recall is feasible with about 400 to 600 labeled deviations, depending on the notable items' population fraction. A higher fraction of notables reduces the required labeled deviations. Varying label quality produced similar results. Additionally, classifications identifying at least 90% notable items are linked to less complex processes.
Original languageEnglish
Title of host publicationProceedings - 2024 6th International Conference on Process Mining, ICPM 2024
EditorsXixi Lu, Luise Pufahl, Minseok Song
PublisherIEEE
Pages49-56
Number of pages8
ISBN (Electronic)9798350365030
DOIs
Publication statusPublished - 1 Jan 2024
EventInternational Conference on Process Mining 2024 - Technical University of Denmark, Lyngby, Denmark
Duration: 14 Oct 202418 Oct 2024
Conference number: 6
https://icpmconference.org/2024/

Conference

ConferenceInternational Conference on Process Mining 2024
Abbreviated titleICPM 2024
Country/TerritoryDenmark
CityLyngby
Period14/10/2418/10/24
OtherICPM has solidified its reputation as the leading event where process mining vendors, consultants, customers, end-users, and researchers can come together to share insights, foster innovation, and explore new frontiers in the field. Staying true to the legacy of previous conferences, ICPM 2024 will provide an extensive program encompassing both industry and scientific facets, along with various sponsorship and exhibition opportunities.
Internet address

Keywords

  • Auditing
  • Conformance Checking
  • Deviation Classification
  • Machine Learning
  • Notable Item
  • Process Deviation
  • Process Mining

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