The purpose of this study is to investigate the integration of forensic accounting and big data
technology frameworks in relation to the mitigation of internal fraud risk in the banking …

This paper aims at adopting process mining to evaluate the effectiveness of internal control
using a real-life event log. Specifically, the evaluation is based on the full population of an …

Process mining is an emerging technology that allows users to visualize all potential
variations of business processes within an organization. It holds significant potential for …

Detection and prevention of fraudulent transactions in e-commerce platforms have always
been the focus of transaction security systems. However, due to the concealment of e …

Technology is changing all aspects of business life and forcing adaptation in business
processes and product utilization. Disruptive technologies usually bring in cheaper and …

Among the knowledge areas in which process mining has had an impact, the audit domain
is particularly striking. Traditionally, audits seek evidence in a data sample that allows …

As business process complexity reaches an all-time high, the competitive and rapidly
changing environments where organisations operate created the need for business …

This study proposes an internal control evaluation model that incorporates process mining
and machine learning into audit procedures. The model consists of four components …

Poor corporate governance, insufficient regulatory supervision, and lack of compliance are
susceptible factors for fraudulent activities in the Indian banking sector. This study examines …

The book covers the overview of cyberfraud and the associated global statistics. It
demonstrates practicable techniques that financial institutions can employ to make effective …