Process Governance and Auditing—An Evidence-Based Perspective Through Process Mining

Traditional audits rely on interviews, workshops, and data samples. These methods provide a partial, and sometimes subjective, picture of actual processes. However, in an environment where operational risks are constantly changing, a fragmented view can cause us to overlook what is most important. Process Mining analyzes all transactions that have actually been executed to automatically detect process deviations, rule violations, and emerging risks. Gone are the days of ad hoc checks; now it’s time for continuous, fact-based monitoring. For internal audit, compliance, and risk management functions, this represents a fundamental shift in approach, acting on reality rather than reconstructing it after the fact.