安隆（Enron）、世界通訊（Worldcom）和博達等企業財務醜聞事件後，引發國內外對公司治理和內部控制的重視。公司內部自行檢查和會計師的審查，可對企業的內部控制提供合理之確信。然而，目前以抽樣的方式評估各項控制作業設計和執行之有效性，樣本的代表性可能會受到查核人員的經驗影響。流程探勘技術利用資訊系統的事件日誌分析企業流程，可以完整的檢視企業流程，實際的流程與預期的模型不一致，表示可能有舞弊、錯誤的風險，亦顯示可能存有內部控制的缺失。相較於抽樣的方式，能更有效的進行內部控制的審查。過去學者提出利用流程探勘技術衡量一致性的方法並不能有效視檢企業流程的一致性。本論文提出兩個新的公式：(1) accuracy：利用模型和日誌的排序關係比較precision，較過去的方法能更準確的評估precision。(2) consistency：進一步考慮流程的內含資訊，評估決策點的執行是否依照決策準則執行。此二種公式可以增進流程探勘技術衡量企業流程一致性的效率和效果，不僅可用於審查企業之內部控制，亦可用以改善企業流程。

Enron, Worldcom, Procomp, and other accounting scandals triggered authorities to emphasis corporate governance and internal control to expect to decrease the risks. Corporations’ self-assessment and CPA audit could confirm the business processes match the expected specification. Auditors use sampling to assess the effectiveness of the design and operation of control activities. However, representativeness of the sample may be affected by the experience of auditors. The process mining technology using event logs from information systems to explore overall business processes. If the log traces is inconsistent with the expected model may means the fraud, the risk of errors, or the lack of internal controls. But past scholars using process mining technology to measure conformance checking could not reflect the conformance of business process effective. This paper presents two new formulas: (1) accuracy: using the ordering relation of the models and logs to compare precision, and is more effective than the past methods. (2) consistency: further consider the information in the event logs to measure if the processes conform the decision rules. These two formulas can enhance the efficiency and effectiveness of the conformance checking of the process mining. They could not only be used for internal control of the business, but also improve business processes.

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