Chiu, Tiffany; Wang, Yunsen; Vasarhelyi, Miklos A. - 2017
Process mining has been used for auditing and internal control risk assessment as an audit analytical tool. This paper … aims at providing a framework on how process mining can be applied to identify fraud schemes and assessing the riskiness of …/activities with potential fraud schemes and then assigning risk levels, which could be used as an automatic tool to test the fraud …