Business process modeling and implementation has taken researchers' attention for almost 30 years, since Hammer and Champy published in 1992 their book on business process reengineering. Process management proponents mostly focused on the system approach and workflow modeling. In this paper, we would like to emphasize the issues of business process paradigm development. This paper's aim is to confront workflow modeling with case management. These two approaches have different purposes, although, through their application, the process paradigm change is presented. This study methodology covers the literature survey (LS) and case study. The LS on the application of Case Management Model Notation (CMMN) is included to answer the question for what purposes CMMN is applied. The empirical part covers a case study on remote audit (e-audit) process modeling. Further, a discussion on the strengths and weaknesses of e-audit process is included. Final conclusions concern the transformability of process modeling methodologies. This paper contributes to process management theory with explanations of how and why specific e-audit processes are developed and how they expand process managers' practices. The e-audit activities are included in step-by-step processes as well as in the case management model to improve knowledge sharing and practice improvement.
| INTRODUCTIONBusiness processes are considered as core assets of many social entities, which focus on process identification, management, controlling, and governance. The processes should respond to the market demand and change according to the requirements of their various actors and to build and maintain the business competitive advantage. Kahloun and Ayachi-Ghannouchi (2020) argue that business process modeling is to support communication among business stakeholders. Modeling the processes for management means establishing their regulatory power and their value for the business. Business process management (BPM) consists of several phases, such as process conceptualization, design, implementation, application, evaluation, and referencing (Reif et al., 2019). By modeling a cyclical sequence of business processes, analysts integrate functionalist and social perspectives on BPM. This paper is organized as follows. Section 1 covers the introduction to process paradigm discussion and an analysis of ISO standards on process modeling. This section also includes the presentation of process modeling concepts and notations. In Section 2, the Literature Survey (LS) on Case Management Model and Notation (CMMN) is located.Section 2 includes also a LS on remote audits and presentation of remote audit case study. The e-audit guidelines are discussed, and its activities are modeled in CMMN and in Business Process Model and Notation (BPMN) in Section 3. This section evaluates the feasibility and potential gain of this approach by discussing how this approach and Camunda tool can be applied to model the internal audit processes realized in a virtual environment. In Section 4, there are resu...