Methodological proposal for auditing information systems in Cuban contexts, using process mining techniques
Keywords:
audit; information systems; process mining; methodologyAbstract
Objective: To propose methodological approaches for auditing information systems using process mining techniques, based on an analysis in a Cuban context. Design/Methodology/Approach: Several theoretical and empirical scientific methods are applied, such as historical-logical, analysis-synthesis, and documentary analysis, to identify essential features and adapt the study as it moves toward variable analysis. The literature is also explored, briefly outlining the distinctive results of the institutions involved in the research process. Results and Discussion: A general analysis of the state of the art related to the development of information systems audits and the use of process mining techniques in this context is carried out. A methodology is proposed for such purposes, and an information system is evaluated through the application of the proposed methodology. Conclusions: The application of the methodological proposal allowed the detection of deficiencies and also led to obtaining valuable information and concrete ideas for improving the evaluated process. Contribution: The presented methodological proposal will allow Cuban organizations to have a properly structured methodological tool that facilitates the development and effectiveness of the audit process for automated information systems using process mining techniques.
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