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...

Unlike traditional audit techniques, process mining of event logs provides a new aspect for auditing by tracking and capturing every single routing in the dataset. This paper aims at adopting process mining to evaluate the effectiveness of internal control using a real-life event log from a...