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 LYBAERT, Nadine VANHOOF, Koen |
Issue Date: | 2008 | Source: | 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. | Keywords: | Process Mining, Internal Fraud Risk Reduction | Document URI: | http://hdl.handle.net/1942/8342 | Category: | C2 | Type: | Conference Material |
Appears in Collections: | Research publications |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
papermj.pdf | Conference material | 277.08 kB | Adobe PDF | View/Open |
Google ScholarTM
Check
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.