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18 Feb

Thank you Dr. Dominik Förschler for inviting me to contribute to your conference 2019 in Walldorf/Germany, jointly organized by SAP and your Audit Research Institute (

1 - Deckblatt

I view Internal Audit as an enabler of learning and change.

Thereby, Process Mining can be extremely helpful, especially in a familiar context, preferably with high transaction volume, the more homogeneous the better. Process Mining helps seeing what we do and recognizing what we see.

2- Let the data speak

In the world of VUCA, however, Process Mining has its limitations.

3- Three types of auditors

In the world of VUCA, the days of Jack-of-All-Trades (Know-it-all) in internal audit are counted. My mini-typology of internal auditors distinguishes three different types:

Type 1: Standing on the sidelines;

Type 2: Swimming in a calm pool;

Type 3: Swimming in the wild ocean.

To gain relevance, the internal audit profession needs more type 3 auditors, more pioneers and innovators. In the world of VUCA, checklists no longer help.


Do you agree?



Process Mining in der Revision: Ein Erfahrungsbericht

26 Mar

Process Mining

[Info] Dieser Diskussionsbeitrag wird im August 2018 veröffentlicht:

Lenz, R., Druckenmueller, J. & Nominacher, B. (2018): Process Mining in der Revision: Ein Erfahrungsbericht, Zeitschrift Interne Revision (ZIR), August



Die Interne Revision sieht sich heute mit einem grundlegenden Wandel konfrontiert. Aufgrund der fortschreitenden Digitalisierung verändert sich die Unternehmenswelt zunehmend – und mit ihr die Themen und die Praxis der Revisionsprüfung. Berufsständische Vorgaben empfehlen die Anwendung von Big-Data-Analytics. Villeroy & Boch nutzt Process Mining, um eigene Geschäftsprozesse zu optimieren.

Revisionsabteilungen im Wandel

Objektiv, transparent, effizient – Process Mining in der internen Revision

Process Mining bei Villeroy & Boch

Die Interne Revision kann Pionier bei der Nutzung von Process Mining sein

Die Daten sprechen lassen



Dr. Rainer Lenz ist Leiter der Konzernrevision bei Villeroy & Boch

Jens Druckenmüller ist Manager in der Konzernrevision bei Villeroy & Boch

Bastian Nominacher ist Mitgründer und Co-CEO von Celonis

Time is Ripe to Revolutionize the Audit (Forthcoming in November)

14 Oct

Big Ben 2017-10


Lenz, R. (2017), Time is Ripe to Revolutionalize the Audit, EDPACS, 56:4, 19-22




There have been doubts around the added value and relevance of (internal) audit. There have been question marks whether that profession truly focuses on what matters most. How can we make better? How can we make (internal) audit an even greater success in the eyes of its customers and stakeholders, too? In the digital age, more than ever, there is nothing as constant as change. It is time to revolutionize the audit. Process Mining has the potential to revolutionize (internal) audit. Let your data speak to drive learning and change.



Four barriers to learning and change

24 Mar

(Scharmer: Theory U, 2009)

Four barriers to learning and change (Scharmer 2009)