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 … business processes. Specifically, the proposed framework captures how the patterns in process mining can be used to detect …