I am participating this exciting on-line course developing our understanding and skill in process mining. Using platform ProM, I tried conforming the resulting process model with the artificial event logs of loan business process. It is so great that I can throw my preliminary prediction about the potential we could get from mining processes to benefit the work of system evaluators. I know it’s probably too early to state, but I guess it does not do any harm just to share the glimpse of thought :
Provided that stored event data are reliably captured (you do not want be hassled by GIGO nightmare anyway), image of cases can help assurance professionals to ascertain whether controls exist to address risks associated with certain processes. Business process with most traces after doing the mining can be compared against the result from stepping through the actual process as part of walkthrough procedure. System whose process flows increasingly confirm the top ranked traces by process mining side, could be an evidence that the reviewed system properly incorporates certain amount of controls over IS infrastructure and application. Vice versa, pattern from process mining can also certify whether the as-is business processes show compliance to the organization process flow standard. Hope that Indonesia assurance community raises the awareness of important insight the business process can play to feed pattern recognition capabilities of mining tools which in turn making them able to keep up with the breakneck speed of data growth.
Visualizing Traces or Different type of process sequences of a loan process (artificial)
The resulting BPMN from the loan event logs
Checking out if the BPMN comforms with the traces exctracted from the logs
I recommend readers to also join this on-line course here, facilitated by Associate Professor Joos Buijs of Eindhoven University of Technology.
I guess this short description about SAP would attract accountant to make a career no only in audit and tax.
Demand for finished products from customer will be recorded by Sales department in a sales order document. Sales order data can be analyzed by Inventory department. If there are not enough finished products in
current stock, the sales order can trigger a production order that request the Production department to start producing the finished products. In order to produce the finished products maybe it requires some raw materials that have to be bought from vendors. The production order can trigger a purchase requisition for the raw materials. The purchase requisition will be processed by Procurement department to be a purchase order that is sent to vendor. Vendor will deliver the raw materials and Inventory department will receive them.
Accounting department will record the vendor’s invoice and Finance department will process the payment. Once the raw materials are available, the Production process begins. Then the finished products will be
delivered to the customer, and Finance department will send invoice to the customer.All of the above processes need man powers that are managed by HR department and paid by Payroll Accounting department.
All of the above processes can be recorded by SAP R/3 in:
* Sales and Distribution (SD) module.
* Production Planning (PP) module.
* Material Management (MM) module.
* Finance & Controlling (FI/CO) module.
* HR Module.
Certain transactions in the above example also trigger accounting business process. FI/CO module posts accounting documents for some transactions that have an accounting effect in SD, PP, and MM module,
such as finished products issue for sale to customer, raw materials receipt from vendor, etc. These processes will affect the financial reports such as Balance Sheet and Profit & Lost Statement.
Pusat Studi ERP Indonesia