Mineração de processos aplicada à auditoria interna na Marinha do Brasil

Abstract

The internal audit seeks to identify anomalies, weaknesses, and manipulations in business processes, aiming to protect the company from risks. However, auditors are currently facing new challenges when auditing internal controls due to the growing integration of information systems for transaction processing and the growing amount of data. This paper aims to propose the application of a technique that has proven to be very useful in the context of government auditing - Process Mining. The proposed methodology was applied in the Brazilian Navy, providing an in-depth analysis of the processes, allowing a search for deviations that the auditors otherwise would not point out. As a result, opportunities for improvement were observed, such as the reduction of interactions and iterations carried out by managers and tax agents, generating an increase in efficiency in the management of time and resources in carrying out processes.