Checking Errors Using Event Logs: A Report Kim TaeDong

There are many processes in the world open to fraud and audit principles are developed to prevent them. While a lot of research has been conducted with respect to the application of these principles to the process of fraud protection / prevention, most of it has related to the design process. As a result while they can check the process design model, if people violate them when the process executes, they can’t be checked. In this paper we suggest checking principles using event logs in order to catch runtime violations and previous records. To use event logs for checking principles, we define an event log with document information and logic using the event log definition. We use an accounting process as an example process, and then we evaluate the logic. In that evaluation, we insert violation not in the model but in the event log and the logic almost catches the violation.