Results 21 to 30 of about 2,333 (216)

Independence and Competence on Audit Fraud Detection: Role of Professional Skepticism as Moderating

Jurnal Akuntansi, 2022
We conducted this study to analyze and examine the effect of competence auditor independence on fraud detection. This study also analyzes the effect of competence auditor independence on fraud detection if moderated by professional skepticism. This study
Muhamad Y.Noch, Muhdi B. H. Ibrahim, Mohammad A. Akbar, Kartim, Sutisman
doaj   +1 more source

Fraud Formalization and Detection

, 2003
A fraudster can be an impersonator or a swindler. An impersonator is an illegitimate user who steals resources from the victims by “taking over” their accounts. A swindler is a legitimate user who intentionally harms the system or other users by deception.
Bhargava, Bharat, Zhong, Yuhui, Lu, Yuhua   +2 more
openaire   +2 more sources

A prescription fraud detection model [PDF]

Computer Methods and Programs in Biomedicine, 2012
Prescription fraud is a main problem that causes substantial monetary loss in health care systems. We aimed to develop a model for detecting cases of prescription fraud and test it on real world data from a large multi-center medical prescription database.
Aral, K. D., Guvenir, H. A., Sabuncuoglu, I., Akar, A. R.   +3 more
openaire   +4 more sources

Traceability of Agri‐Food Products: The Key to Conscious Trade

Agribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source

A Systematic Literature Review of Fraud Detection Metrics in Business Processes

IEEE Access, 2020
Fraud is a primary source of organization losses, amounting to up to 5% of yearly revenues. Process-based fraud (PBF) is fraud involving a deviation from the standard operating procedure (SOP) of business processes.
Badr Omair, Ahmad Alturki
doaj   +1 more source

Blockchain‐Based Smart Contracts in US Specialty Crop Marketing: Grower Preferences and Adoption Potential

Agribusiness, EarlyView.
ABSTRACT Using survey and discrete choice experiment data, we examined US specialty crop growers' preferences for marketing contract attributes in the context of emerging blockchain‐based technologies and expanding traceability initiatives. Results show that farmers preferred traditional written contracts but might be willing to accept digital ...
Elizabeth Canales, Alba J. Collart, Matthew G. Interis, Esther Mmenaa Agyemang‐Duah   +3 more
wiley   +1 more source

AI Driven Fraud Detection Models in Financial Networks: A Comprehensive Systematic Review

IEEE Access
Rapid advancements in digital innovation and globalization has significantly increased the complexity of financial networks, making them more vulnerable to fraud.
Nusrat Jahan Sarna, Farzana Ahmed Rithen, Umme Salma Jui, Sayma Belal, Al Amin, Tasnim Kabir Oishee, A. K. M. Muzahidul Islam   +6 more
doaj   +1 more source

GraphRAG for engineering diagrams: ChatP&ID enables LLM interaction with P&IDs

AIChE Journal, EarlyView.
Abstract Piping and Instrumentation Diagrams (P&IDs) are central to process engineering workflows, yet extracting information from them remains a tedious and time‐consuming task. This work introduces ChatP&ID, a framework enabling natural‐language interaction with smart P&IDs through Graph Retrieval‐Augmented Generation (GraphRAG), to our knowledge ...
Achmad Anggawirya Alimin, Artur M. Schweidtmann   +1 more
wiley   +1 more source

B/ordering and healthcare access for migrants with precarious status: The role of healthcare workers in counteracting restrictive policies

American Journal of Community Psychology, EarlyView.
Abstract In Canada, precarious migration is largely invisibilized. Nonetheless, b/ordering greatly affects people's realities by limiting access to social rights. In Quebec, migrants with precarious status (MPS) do not have access to healthcare, although Quebec has a “universal” healthcare coverage.
Émilie Pigeon‐Gagné, Jill Hanley, Élise Bourgeois‐Guérin, Pénélope Boudreault   +3 more
wiley   +1 more source

Becoming resilient: Community‐driven change and the civic capacity index

American Journal of Community Psychology, EarlyView.
Abstract One of the principal features of successful community governance is that it is collaborative and thus dependent on a community's ability to work together. However, there are no valid, comprehensive means to assess a community's capacity to respond to civic challenges in collaborative ways, and that are predictive of community resilience and ...
David MacPhee, David Chrislip, Patti Schmitt   +2 more
wiley   +1 more source