The Effect of Risk Representation Using Colors and Symbols in Business Process Models on Operational Risk Management Performance

The operational management of risk and internal controls (RIC) makes increasing use visual representations to support tasks such as assessment control activity definition. strengths weaknesses different are typically assessed by cognitive theories that assume an analytical intuitive mode information processing. Previous research has focused mainly on the while processing largely been neglected. We develop a theoretical argument based dual-process theory, which explains why RIC representational alternatives influence levels test our hypotheses with help online experiment using accountants operation managers recruited via MTurk (N = 166). Our results suggest highlighting in business process modeling notation (BPMN) color improves understanding, identification improvements, reduce given process. Furthermore, we do not find evidence inclusion leads perception biases. This implications for systems research, primarily addressed conceptual models. findings extend models adding path can improve user’s performance. For practitioners, particularly relevant because colors be easily added secondary element without disguising factual situation processes.