Fraud is a primary source of organization losses, amounting to up to 5% of yearly revenues. Process-based fraud (PBF) is fraud involving a deviation from the standard operating procedure (SOP) of business processes. PBF hinders the achievement of business objectives because business processes operationalize organizational strategies. A systematic content analysis of the literature was conducted on fraud detection metrics in business processes. The current state of fraud detection was surveyed by focusing on PBF metrics while including all relevant conceptual perspectives of PBF detection. The findings indicate that a large body of research has examined detection metrics for possible fraud, but less attention has been paid to PBF. In addition, the currently available PBF detection metrics do not adequately address the needs of different conceptual perspectives on business processes. For example, metrics may be undefined for one or more of the following: components of a business process, business process perspectives, critical information for auditing the business process, and business process presentation layers. This paper addresses these gaps by paying attention to PBF and various conceptual perspectives for a successful PBF detection approach. INDEX TERMS Business process fraud, fraud detection, fraud indicators, fraud metrics, process-based fraud, systematic literature review.