Results 21 to 30 of about 5,629 (259)
MODEL PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN OLEH AUDITOR SPESIALIS INDUSTRI DENGAN ANALISIS FRAUD TRIANGLE [PDF]
Jurnal Akuntansi Multiparadigma, 2016 Abstrak: Model Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle. Penelitian ini bertujuan untuk membuat model dalam mendeteksi kecurangan laporan keuangan.
Reskino, Muhammad Fakhri Anshori
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Journal of Information Systems Engineering and Business Intelligence, 2023 Background: Fraud in financial transaction is at the root of corruption issues recorded in organization. Detecting fraud practices has become increasingly complex and challenging. As a result, auditors require precise analytical tools for fraud detection.
Doni Wiryadinata +2 more
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A semantic rule based digital fraud detection [PDF]
PeerJ Computer Science, 2021 Digital fraud has immensely affected ordinary consumers and the finance industry. Our dependence on internet banking has made digital fraud a substantial problem. Financial institutions across the globe are trying to improve their digital fraud detection
Mansoor Ahmed +5 more
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FRAUND DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN
I-Finance, 2018 Effect of Diamond Fraud in Financial Statement Fraud detection. This study aimed to get empirical evidence regarding the effectiveness of diamond fraud in detecting fraudulent financial statements.
Poppy Indriani
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National Payment Switches and the Power of Cognitive Computing against Fintech Fraud
Big Data and Cognitive Computing, 2023 National Payment Switches (NPSs) and International Payment Switches (IPSs), including major players such as SWIFT, Mastercard, and CHIPS, have become vital to the financial infrastructure, facilitating secure and efficient transactions among local ...
Alessio Faccia
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Financial Reporting Fraud and Models to Assist in Detecting Financial Statement Fraud
INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS, 2023 The article has used the methodology, analysis and synthesis to accomplish the set research objectives. Accordingly, based on the methodology, the article has presented the concept, purpose and importance of information provided in financial statements.
Thuy Vinh Nguyen, Thi Huong Tram Le
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IJIREEICEDetection of financial fraud is now a cause of major concern in the financial and banking industry because fraud techniques are becoming highly sophisticated. Classical rule- based systems are generally ineffective in detecting complex patterns of fraud, which call for more complex machine learning and artificial intelligence processes.
Sai Chandana Y +3 more
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Detecting evolutionary financial statement fraud
Decision Support Systems, 2011 A fraudulent financial statement involves the intentional furnishing and/or publishing of false information in it and this has become a severe economic and social problem. We consider Data Mining (DM) based financial fraud detection techniques (such as regression, decision tree, neural networks and Bayesian networks) that help identify fraud.
Information Systems and Technologies, ESCP Europe Paris cedex 11, France ( host institution ) +2 more
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The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness [PDF]
Decision Science LettersFinancial reports provide information about a company's assets, liabilities, equity, income, expenses and cash flow. This information can be used by various parties such as investors, creditors, government and management to make business ...
Novy Silvia Dewi +3 more
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The Analysis of Benford's Law Ability to Identify and Predict Financial Fraud Detection [PDF]
بررسیهای حسابداری و حسابرسی, 2017 The main objective of this study is to identify and predict detection financial fraud by using compliance and deviation degree of financial statements from Benford's law.
Seyed Abbas Hashemi, Amirsina Hariri
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