Where does process mining fit?
Process mining can reveal the paths actually taken through event data: variants, rework, skipped steps, handoffs and exceptions. Assurance then asks whether those observations support the control claim being made and whether the event data itself has sufficient provenance, completeness and scope.
What can be challenged?
Examples include required approval steps, segregation of duties, exception handling, automated routing, handoff timing and whether a documented workflow matches observed execution. Missing or incomplete event coverage remains part of the evidence boundary.