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Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/8483

Title: Business Process Mining for Internal Fraud Risk Reduction: Results of a Case Study
Authors: JANS, Mieke
Issue Date: 2008
Citation: Proceedings of Induction of Process Models.
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 represents 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.
URI: http://hdl.handle.net/1942/8483
Category: C2
Type: Proceedings Paper
Appears in Collections: Research publications

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