Page 88 - CMA Journal (Nov-Dec 2025)

T O P TECHNOLOGY TREND

From Process Mining to

GenAI-Driven Process Intelligence

The Real Efficiency Problem preparing audit-
ready reconciliations
Most organizations do not lose time because staff are
based on approved
slow. They lose time because workflows are invisible.
templates.
Approvals bounce between inboxes, exceptions are
[Outcome: shorter Dr. Salman Ahmed
handled through phone calls, reconciliations rely on close cycles, fewer
tribal knowledge, and audits become last-minute Khatani, PhD
late adjustments, and
evidence hunts. ERPs record transactions, but they rarely clearer Senior Associate Professor,
reveal the real path a process takes, or why delays repeat. IQRA University and Founder
accountability.]
That is why the next major efficiency trend is not more 2) Controlling of Fiker Futures Academy
automation. It is Process Intelligence, a fusion of process
Purchase-to-Pay
mining and GenAI-enabled decision support, which
Leakage: In procurement, value leaks through
makes workflows measurable, explainable, and
maverick buying, price variance, duplicate invoices,
continuously improvable.
non-compliant approvals, delayed GRN postings,
What is Process Intelligence and vendor master issues. Process Intelligence maps
the real purchase-to-pay flow, flags deviations, and
Think of Process Intelligence as a three-layer stack. pins leakage to specific root causes, such as approv-
Process mining reads digital footprints (event logs) from als after invoice, three-way match bypassed, or
ERP, CRM, HR, procurement, and banking systems, then repeat exceptions by the same vendor or cost
reconstructs the real end-to-end process, including center.
variants and rework loops. Process analytics quantifies [Outcome: reduced leakage, improved compliance,
bottlenecks, compliance breaches, delays, cost leakage, and lower cost per transaction.]
and the true drivers behind cycle time and variance.
GenAI and AI agents turn insights into action, drafting 3) Continuous Compliance and Audit Readiness:
exception explanations, recommending fixes, preparing Traditional compliance is periodic. Process Intelli-
controls evidence, and in mature setups, triggering gence makes it continuous. It detects control breaks
approved actions under governance. In short, process in near real time, creates an evidence trail, and
mining tells you what is happening. Process Intelligence supports corrective actions. GenAI can help compile
tells you what to do next and how to do it safely. evidence packs, summarize exceptions, and create
structured responses for internal audit.
Immediate Benefits for Workplace Efficiency [Outcome: fewer audit shocks, better governance,
For management accountants and finance leaders, and reduced compliance burden.]
efficiency is not only speed, it is control, predictability, and 4) Cost-to-Serve Transparency: Management accoun-
decision quality. Process Intelligence delivers fast wins in tants often struggle to explain why two similar
the places where time and risk accumulate silently. products or customers show very different margins.
1) Faster Close and Fewer Surprises: Monthly close The reason is rarely the product alone; it is the
delays are usually caused by a small set of recurring process route, rework, returns, credit notes, service
exceptions, late postings, manual reconciliations, and calls, and delivery variance. Process Intelligence
unclear ownership. Process Intelligence identifies the connects cost-to-serve with process variation,
top variance drivers and the highest rework loops, making profitability analysis more accurate and
then standardizes resolution playbooks. GenAI can actionable.
assist by generating exception narratives, drafting [Outcome: sharper pricing, better customer

variance commentary, and segmentation, and improved margin quality.]
86 ICMA’s Chartered Management Accountant, Nov-Dec 2025