Document Server@UHasselt >
Research >
Research publications >

Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/8342

Title: Business Process Mining for Internal Fraud Risk Reduction: Results of a Case Study
Authors: JANS, Mieke
Issue Date: 2008
Citation: 15th World Continuous Auditing and Reporting Symposium, Heraklion, July 7-8 2008.
Abstract: Corporate fraud these days represents a huge cost to our economy. Academic literature merely concentrates on the fight against external fraud, while internal fraud also presents a huge cost to our economy. In this paper we discuss the use of process mining to reduce the risk of internal fraud. Process mining diagnoses processes by mining event logs. This way we can expose opportunities to commit fraud in the process design. We present a methodology as a complement to the internal control framework of the COSO and apply this methodology in a case company. For the moment the results still have to be gathered.
URI: http://hdl.handle.net/1942/8342
Category: C2
Type: Conference Material
Appears in Collections: Research publications

Files in This Item:

Description SizeFormat
Main version277.08 kBAdobe PDF

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.