Results 101 to 110 of about 5,600,956 (153)

A Timelier Credit Card Fraud Detection by Mining Transaction Time Series

International Journal of Information and Communication Technology Research, 2010
As e-commerce sales continue to grow, the associated online fraud remains an attractive source of revenue for fraudsters. These fraudulent activities impose a considerable financial loss to merchants, making online fraud detection a necessity.
Leila Seyedhossein, Mahmoud Reza Hashemi
doaj  

Continuous fraud detection in enterprise systems through audit trial analysis

, 2009
Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection.
Best, Peter J., Toleman, Mark, Rikhardsson, Pall   +2 more
core  

Financial fraud detection through the application of machine learning techniques: a literature review

Financial fraud negatively impacts organizational administrative processes, particularly affecting owners and/or investors seeking to maximize their profits.
Luisa Ximena Bustamante Molano, Gutierrez Portela, Fernando, Moreno Hernandez, John, Mario Samuel Rodríguez Barrero, Rodriguez Barrero, Mario, Bustamante Molano, Luisa, Hernandez Aros, Ludivia, Fernando Gutierrez-Portela, John Johver Moreno Hernandez, Ludivia Hernandez Aros   +9 more
core   +1 more source

The Relationship Between Fraud Pentagon, Audit Quality, and Financial Performance with the Risk of Financial Statement Fraud: An Empirical Study on PT Indofarma

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the effect of Fraud Pentagon, Audit Quality, and Financial Performance on the risk of financial statement fraud at PT Indofarma Tbk during the period 2020-2023.
Carsinah Azhara, Sirri Mubarokah, Cahya Dewi Kirani, Janiman Janiman   +3 more
doaj  

Utilising text mining in financial fraud detection

Financial fraud poses a significant threat to global economies with technological advancements, environmental shifts, and changes in the fraud landscape.
Perttilä, Emma
core  

Merging automobile regulatory bodies: The case of Atlantic Canada [PDF]

The recent automobile liability insurance crisis in Atlantic Canada has prompted the four provincial legislations (Newfoundland and Labrador, New Brunswick, Nova Scotia and Prince Edward Island) to setup a task force to redesign, if necessary, the ...
Schiller, Jörg, Boyer, M. Martin
core  

The fraud detection triangle:A new framework for selecting variables in fraud detection research

, 2015
The selection of explanatory (independent) variables is crucial to developing a fraud detectionmodel. However, the selection process in prior financial statement fraud detection studies isnot standardized.
Bhattacharya, Sukanto, Gepp, Adrian, Kumar, Kuldeep   +2 more
core   +1 more source

Financial fraud detection model based on risk weight aggregation federated learning

网络与信息安全学报
Financial fraud had caused significant losses to financial institutions and consumers, making the rapid, effective, and accurate identification and prevention of financial fraud a widely concerned issue.
SUN Yuanlin, WANG Nan, ZHANG Tao, LIU Juan, ZHAO Qinxin   +4 more
doaj  

Evaluating Interpretable Models for Financial Fraud Detection [PDF]

Financial fraud involves deceitful manipulation of financial records, posing significant challenges for auditors and regulators. Despite recent efforts to automate financial audits using predictive analytics, deep learning models lack transparency ...
Gonzalez, Victoria
core  

Applying Simulation to the Problem of Detecting Financial Fraud.

, 2016
This thesis introduces a financial simulation model covering two related financial domains: Mobile Payments and Retail Stores systems.   The problem we address in these domains is different types of fraud. We limit ourselves to isolated cases of relatively straightforward fraud.
openaire   +2 more sources