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...

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...