Internal fraud in a project-based organization: CHAID decision tree analysis
Mirjana Pejić Bach, Ksenija Dumičić, Berislav Žmuk, Tamara Ćurlin, Jovana Zoroja · Procedia Computer Science · 2018
Data mining is one of the most prominent methodologies demonstrating efficiency in various tasks related to pattern detection. Applications of data mining for fraud detection are numerous, for the detection of fraud, ranging from credit card fraud to taxation fraud, are numerous. However, the applications of data mining for fraud related to internal control are scarce. The goal of this paper is to present the application of data mining techniques (the CHAID decision tree) for discovering patterns in internal control-related fraud in one project-based organization.