Enterprise Resource Planning (ERP) is an enterprise information system designed to coordinate resources, information, and all activities required for a complete business process within a company. The most important requirement of an ERP system is integration. Integration in ERP system is used to combine the needs of a single software in a logical database, so that all departments in a company can share information and communicate with each other well. However, in its application, business process always changes dynamically. The changes will cause many variations to the original business process. This research discusses some frauds occured due to variations in business processes. Some frauds can be detected by using a method of process mining with Association Rule Learning approach. Process mining technique mine the fraud in the business process by checking the mismatch between event logs of business process with business process model of a company, which is better known as Standard Operating Procedure (SOP).