Search Results - subject:"Fraud Detection"

Fraud risk assessment using the fraud risk model as a decision aid

Mock, Theodore J.; Srivastava, Rajendra P.; Wright, Arnold - In: Journal of emerging technologies in Accounting 14 (2017) 1, pp. 37-56

Persistent link: https://www.econbiz.de/10011846622

The effect of internal audit effectiveness, auditor responsibility and training in fraud detection

Drogalas, George; Pazarskis, Michail; Anagnostopoulou, … - In: Journal of accounting & management information systems … 16 (2017) 4, pp. 434-454

’s responsibility, training and fraud detection. During the last decade internal auditing has become an integral part of modern … survey instrument and to construct our variables measuring fraud detection, internal audit effectiveness, auditor … research stresses the importance of internal audit and fraud detection for companies which operate in countries which are in a …

Persistent link: https://www.econbiz.de/10011815059

Auditors' perceptions of the effectiveness of fraud prevention and detection methods

Mangala, Deepa; Kumari, Pooja - In: Indian journal of corporate governance 10 (2017) 2, pp. 118-142

Persistent link: https://www.econbiz.de/10011856132

Fraud-Detection im Gesundheitswesen : Data-Mining zur Aufdeckung von Abrechnungsbetrug

Könsgen, Raoul; Stock, Steffen; Schaarschmidt, Mario - In: HMD : Praxis der Wirtschaftsinformatik 54 (2017) 313, pp. 146-155

verwendet. Die vorliegende Arbeit liefert einen Erkenntnisbeitrag zu Umsetzungsmöglichkeiten eines Fraud-Detection-Systems, auf …

Persistent link: https://www.econbiz.de/10011708435

Enhancement of fraud detection for narratives in annual reports

Chen, Yuh-jen; Wu, Chun-han; Chen, Yuh-min; Li, Hsin-ying; … - In: International journal of accounting information systems 26 (2017), pp. 32-45

Persistent link: https://www.econbiz.de/10011755158

Towards Detecting and Measuring Ballot Stuffing

Vorobyev, Dmitriy - Center for Economic Research and Graduate Education and … - 2011

This paper proposes a method for detecting electoral fraud in the form of ballot stuffing. As ballot stuffing increases both turnout and the incumbent‘s vote share in precincts where it occurs, precincts with low reported turnout are more likely to be clean. Information on clean precincts is...

Persistent link: https://www.econbiz.de/10009371039

Modelling fraud detection by attack trees and Choquet integral

Bortot, Silvia; Fedrizzi, Mario; Giove, Silvio - Dipartimento di Informatica e Studi Aziendali, … - 2011

Modelling an attack tree is basically a matter of associating a logical "and" and a logical "or" but in most of real world applications related to fraud management the "and/or"logic is not adequate to effectively represent the relationship between a parent node and its children, most of all when...

Persistent link: https://www.econbiz.de/10009321757

The Underground Economy of Fake Antivirus Software

Steigerwald, Douglas; Vigna, Giovanni; Kruegel, Christopher - Department of Economics, University of California-Santa … - 2011

Fake antivirus (AV) programs have been utilized to defraud millions ofcomputer users into paying as much as one hundred dollars for a phony softwarelicense. As a result, fake AV software has evolved into one of the most lucrativecriminal operations on the Internet. In this paper, we examine the...

Persistent link: https://www.econbiz.de/10010678000

A Hybrid Approach Using Maximum Entropy and Bayesian Learning for Detecting Delinquency in Financial Industry

Kumar, Dharminder; Arora, Suman - In: International Journal of Knowledge-Based Organizations … 6 (2016) 1, pp. 60-73

card fraud detection that will detect frauds using maximum entropy according to the irregular behavior of the customers in …

Persistent link: https://www.econbiz.de/10012046137

Detection of Mobile Phone Fraud Using Possibilistic Fuzzy C-Means Clustering and Hidden Markov Model

Subudhi, Sharmila; Panigrahi, Suvasini; Behera, Tanmay Kumar - In: International Journal of Synthetic Emotions (IJSE) 7 (2016) 2, pp. 23-44

This paper presents a novel approach for fraud detection in mobile phone networks by using a combination of …

Persistent link: https://www.econbiz.de/10012047561