A kinetic model is derived to study the successive movements of particles,
described by a Poisson process, as well as their generation. The irreversib
le thermodynamics of this system is also studied from the kinetic model. Th
is makes it possible to evaluate the differences between thermodynamical qu
antities computed exactly and up to second-order. Such differences determin
e the range of validity of the second-order approximation to extended irrev
ersible thermodynamics, [S1063-651X(99)15511-9].