Results 91 to 100 of about 2,870,976 (298)
Integrating fraud hexagon into fraud control system: a study of Indonesia
JPPI (Jurnal Penelitian Pendidikan Indonesia)The fraud control system is an assessment of the risk of irregularities which is a proactive process that aims to identify and overcome organizational vulnerabilities due to conditions carried out by internal and external parties to the organization. The
Cris Kuntadi
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Prior research has mostly relied on linear and parametric models while explaining environmental non‐compliance, but they have a limited capacity to capture non‐linear and asymmetric effects of elements affecting firms' environmental compliance.
Ashutosh Singh +4 more
wiley +1 more source
XAI In Fraud Detection: A Causal Perspective
Abstract Fraud detection systems powered by machine learning (ML) often lack transparency, raising concerns about trustworthiness and interpretability. While Explainable AI (XAI) addresses these issues, many methods rely on correlation rather than causation, potentially overlooking true fraud patterns.
Katiuscka van Veen +2 more
openaire +1 more source
Optimal Auditing for Insurance Fraud [PDF]
This article aims at making a bridge between the theory of optimal auditing and current procedures applied to audit files in different markets where scoring is the instrument used to implement an audit strategy.
Florence Giuliano +2 more
core
Fraud control arrangements [PDF]
, 2014 This audit examined selected entities’ effectiveness in implementing entity-wide fraud control arrangements, including compliance with the requirements of the 2011 Commonwealth Fraud Control Guidelines, and the overall administration of the fraud control
core
Business Strategy and the Environment, EarlyView.ABSTRACT ESG controversies have become relevant signals in capital markets. However, controversy measurement is not strictly regulated, and evidence on whether and under which conditions such events affect firm‐level performance remains fragmented and lacks quality appraisal.
Paolo Candio, Massimiliano Kaucic
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The growing focus on environmental, social, and governance (ESG) issues has prompted organizations to explore innovative ways to manage their businesses. It has become imperative for organizations to adopt ESG reporting. The applications of federated learning help to enhance the scalability and credibility of ESG reporting in contemporary ...
Naveen Virmani +3 more
wiley +1 more source
Corporate fraud detection based on improved BP neural network [PDF]
Corporate fraud risk detection is a branch of fraud. It may exist in various industries and cause economic problems. Effective identification of cor porate fraud can protect the safety of funds for investors in some sense.
Liu, M, +4 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This narrative review examines the intersection of artificial intelligence, environmental, social and governance (ESG) strategies and sustainable value creation in contemporary business environments. As organisations face mounting pressure to demonstrate environmental stewardship, social responsibility and governance excellence, artificial ...
Emmanuel Junior Tenakwah +2 more
wiley +1 more source
Vol. for 2006-2007 distributed, by e-mail, with "Application for certification as state Medicaid fraud control unit for the State of Ohio.
Ohio. Medicaid Fraud Control Unit.
core +2 more sources