Using Process Mining as an Assurance-Tool in the Three-Lines-Of-Defense Model

Abstract

Process Mining has become a standard in many companies as part of process control in various areas. Previous papers for specific areas have discussed its use to ensure good governance. This paper proposes generic use cases of process mining in the context of assurance activities in the three-lines-of-defense model and validates with real corporate data from a multinational company. It contributes to the ongoing practical and academic discussions in several ways. First, it offers a broad variety of use cases that are aligned with the different business lines of defense and can be used as a framework for using process mining for different assurance activities. Second, it validates the generic use cases using the case of a multinational company and its process mining system. Finally, the paper opens a broad avenue for future research in the area of assurance through process mining.

Keywords: Internal Auditing, Risk Management, Internal Controls, Process Mining Assurance