Results 151 to 160 of about 131,240 (196)
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Financial Statement Fraud Detection with Fraud Triangle
International Journal of Emerging Trends in Social Sciences, 2022The purpose of this study was to analyze elements in the fraud triangle to clarify the possibility of financial statement fraud in the consumer goods industry subsector. The population in this study is all manufacturing companies in the consumer goods industry sub-sector measured by the M-score model.
Meel Akbar, Basyiruddin Nur, Budi Andru
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Data Mining and Knowledge Discovery, 1997
One method for detecting fraud is to check for suspicious changes in user behavior. This paper describes the automatic design of user profiling methods for the purpose of fraud detection, using a series of data mining techniques. Specifically, we use a rule-learning program to uncover indicators of fraudulent behavior from a large database of customer ...
Tom Fawcett, Foster Provost
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One method for detecting fraud is to check for suspicious changes in user behavior. This paper describes the automatic design of user profiling methods for the purpose of fraud detection, using a series of data mining techniques. Specifically, we use a rule-learning program to uncover indicators of fraudulent behavior from a large database of customer ...
Tom Fawcett, Foster Provost
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Multiple algorithms for fraud detection
Knowledge-Based Systems, 2000This paper describes an application of Case-Based Reasoning to the problem of reducing the number of final-line fraud investigations in the credit approval process. The performance of a suite of algorithms, which are applied in combination to determine a diagnosis from a set of retrieved cases, is reported.
Richard Wheeler, Stuart Aitken
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Fraud detection using fraud triangle risk factors
Information Systems Frontiers, 2016The objective of this study is to identify the financial statement fraud factors and rank the relative importance. First, this study reviews the previous studies to identify the possible fraud indicators. Expert questionnaires are distributed next. After questionnaires are collected, Lawshe's approach is employed to eliminate these factors whose CVR ...
Shaio Yan Huang +3 more
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Enhancing fraud prevention and detection by profiling fraud offenders
Criminal Behaviour and Mental Health, 2004AbstractAimsThe paper first focuses on the crime of fraud and then on approaches to profiling offenders before examining closely studies of fraud offenders and their motivation.MethodDrawing on the existing empirical literature, a profile of the serious fraud offender is presented and critiqued together with a taxonomy of such offenders comprising 12 ...
Kapardis, Andreas +3 more
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Online Payment Fraud Detection
2023The rise of the internet and e-commerce appears to entail the usage of online payment transactions. The increased usage of online payments is leading to a rise in fraud. However, as the number of online transactions increases, so does the number of fraud instances.
NagaBabu Pachhala +5 more
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Food fraud and food fraud detection technologies
2017This chapter introduces the food fraud concept. It provides an overview of the problem. The chapter explores the crime prevention concepts that apply to food fraud. It explores the technologies that are being used to authenticate food items, and discusses a variety of other technologies that are employed to make food items, and the food supply chain ...
Roy Fenoff, John Spink
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Collaborative Fraud Detection: How Collaboration Impacts Fraud Detection
Proceedings of the 31st ACM International Conference on Multimedia, 2023Jinzhang Hu +8 more
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REST Journal on Data Analytics and Artificial Intelligence
The widespread adoption of the Unified Payments Interface (UPI) has introduced a new level of convenience in digital transactions. However, this growth has been accompanied by an alarming rise in fraudulent activities, such as phishing, unauthorized transactions, and identity theft.
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The widespread adoption of the Unified Payments Interface (UPI) has introduced a new level of convenience in digital transactions. However, this growth has been accompanied by an alarming rise in fraudulent activities, such as phishing, unauthorized transactions, and identity theft.
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ATM Fraud Detection Using Outlier Detection
2018A fraud detection model that applies accounts’ behavior features and outlier detection methods are proposed. Given a set of transactions, the accounts are grouped into two groups according to the location that the transactions took place, i.e., ‘local-only’ and ‘has-abroad’.
Roongtawan Laimek +2 more
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