This case has students use the process mining dashboards provided to analyze the credit approval process within the order-to-cash cycle for BW Fishing Inc. Students must assume the role of the external auditor piloting the use of process mining in the planning phase of the audit in which both an audit opinion on internal controls and the financial statements is required.

• Part 1 of the case requires students to analyze the credit approval process without using the dashboards and identify the possible internal controls risks.
• Part 2 of the case requires students to analyze the credit approval process using the dashboards. Students must identify each process variant, assess the risk of each process variant and provide support for their assessments. Students are then required to test select internal controls and share their findings of this testing. Students are asked to draw overall conclusions regarding their work and consider, implications for their audits. Including (1) Additional audit procedures that might need to be performed, (2) Whether process mining assisted them in identifying additional or different internal controls risks by comparing their work in Part 2 to risks they identified in Part 1. Students are then asked about their perspectives of whether they believe that process mining would be beneficial for use by the audit profession.
• These dashboards have been created using Celonis software. These dashboards are accessible via the cloud using the provided link. It is not necessary to acquire Celonis software to complete the case.
• Basic instructions on how to use the Celonis dashboards are included in the case.
• The appendices of the case include the narrative and flowchart of the order-to-cash process from the Document the process case.
• The solutions include both a document and a video to walk students through the step-by-step procedures to use the dashboards to respond to the questions.

Suitable courses: AIS, Audit, Data Analytics

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