Government financial audit process using the Eclipse Process Framework tool

A practical approach to adaptation

Abstract

The article presented explores the modeling of the Financial Audit Process (PAF) using the Software Process Engineering Metamodel (SPEM) and the Eclipse Process Framework Composer (EPF Composer) tool, with a focus on adaptation for government financial audits. The research aims to solve the question of how to model the PAF with the support of SPEM and EPF Composer, highlighting the benefits of modeling, such as improved documentation, maintenance, adaptation and publication of processes. The study introduces the importance of government financial auditing, based on the ISSAIs international standards, and proposes that modeling auditing processes using software engineering tools and notations can increase the clarity and customization of these processes. The use of EPF Composer enables the creation and maintenance of method libraries, making it easier to adapt the PAF to the realities of different Supreme Audit Institutions (SAIs). The research identifies the benefits of structured modeling, such as greater clarity, standardization and traceability of documentation. In addition, the possibility of reusing methods and the flexibility to adapt audit processes are highlighted as positive aspects. However, adapting the textual content of the PAF to a structured notation and the learning required to use EPF Composer represent significant challenges. The conclusion highlights the relevance of the proposed methodology for the continuous improvement of financial auditing, suggesting that, although there are challenges, modeling with SPEM and EPF Composer brings substantial benefits to auditing practice, facilitating the customization and adaptation of processes to different organizational contexts.