There are different audit methods for analysing operational facts and identifying deficiencies in business process management. However, financial data and transactions indirectly relate to physical objects and their attributes, resulting in distinct characteristics for their analysis and auditing methods. It is important to find new methods for finding a process extraction solution based on the financial audit data space to increase the efficiency of the auditors' work by reducing their time costs and increasing the possibility of detecting financial anomalies in large amounts of financial data. The research presents discussed different financial data space (FDS) methods, and process mining (PM) that include related classifications of financial data and external and internal factors that can influence data behavior (value changes) and the peculiarity of FDS is that it includes not only the characteristics of financial data but also other operational characteristics (events, environmental and internal changes, business location) that may be related to the change in financial objects (FO) values. The authors of the paper discuss the prototypes of specific elements in financial data analysis that were developed using the Process Mining software tool Disco and present the conclusions of the effectiveness of the financial processes cube defined to increase the analytical possibilities of the auditor's work with large amounts of data, introducing more flexible functionality for the analysis of financial activities.