Internal fraud in a project-based organization: CHAID decision tree analysis

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. (C) 2018 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license (https://creativecommons.org/licenses/by-nc-nd/4.0/) Selection and peer-review under responsibility of the scientific committee of the CENTERIS - International Conference on ENTERprise Information Systems / ProjMAN - International Conference on Project MANagement / HCist - International Conference on Health and Social Care Information Systems and Technologies.