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

Process mining has now become a standard in many companies as part of process control in various areas. Its application in the context of ensuring good corporate governance has also been discussed by previous papers for specific areas. This paper integrates the possible approaches to use process mining in the context of assurance activities against the background of the three-lines-of-defense model. By using specific use cases, the areas of application and the challenges of process mining for assurance are further discussed.