Process Mining for Continuous Audit in Indonesian Public-Sector AIS: Evidence from a Regional Government
Joko Sukarno, Anindita Putri
Department of Information Systems, Institut Teknologi Sepuluh Nopember (ITS), Surabaya, Indonesia
Track
Session
Pages
License
Abstract
Indonesian regional governments operate complex AIS landscapes anchored by SIPD (Sistem Informasi Pemerintahan Daerah) and SIMDA (Sistem Informasi Manajemen Daerah). Internal audit of these systems remains predominantly sample-based and retrospective, limiting the ability of inspectorates (Inspektorat) to detect control violations and procurement anomalies in time to act.
This paper reports on a design-science engagement with the inspectorate of a mid-sized East Javanese regency to develop a process-mining-based continuous-audit prototype. Using one year of SIPD event-log data covering 84,000 financial-transaction cases, we apply discovery (Inductive Miner), conformance checking (token-based), and performance analysis to identify deviations from prescribed disbursement processes.
The prototype surfaced 1,243 deviating cases (1.5%) of which auditor review confirmed 287 (23%) as warranting investigation, including duplicated payments, out-of-sequence approvals, and unusual approval-time patterns. The paper contributes empirical evidence on the value of process mining in Indonesian public-sector AIS and an artefact design that respects existing inspectorate workflows.
Keywords
Process mining · Continuous audit · Public-sector AIS · SIPD · Indonesia · Design science
Pilot Results — Key Figures
- Event log scope: 84,000 financial-transaction cases over 12 months
- Deviating cases surfaced by conformance checking: 1,243 (1.5%)
- Confirmed by auditor review as warranting investigation: 287 (23% of deviations)
- Anomaly categories: duplicated payments, out-of-sequence approvals, unusual approval-time patterns
- Toolchain: Python
pm4py+ custom inspectorate dashboard - Design-science cycles: synthetic validation (Cycle 1) → field application (Cycle 2)