A Framework for the Structured Implementation of Process Mining for Audit Tasks

Process Mining (PM) is a modern approach for analyzing business processes and associated with far-reaching improvements (such as increased internal control evaluation, or more efficient analysis of process activities within a workflow). It can thus leverage the capabilities of auditors to improve audit efficiency, effectiveness as well as quality. Nevertheless, Process Mining is still not an industry-wide best practices, especially due to lacking implementation guidelines for practitioners. Therefore, this study presents a framework to implement Process Mining in a structured way in internal and external auditing. The Audit Process Mining Framework was further detailed by practical guidelines extracted out of expert interviews across audit firms and large industrial companies