CORRUPTION, FRAUD AND INTERNAL CONTROL [PDF]
The economic crunch created a specific context for activity and profitability failing. The corruption is more and more common in our days. In the same time, the amount of money lost by businesses and the public sector to larger frauds increased last year
IONESCU, Luminiţa
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Triage in forensic accounting using Zipf's law [PDF]
, 2012 n forensic accounting, use of Benford's law has long been acknowledged as a technique for identifying anomalous numerical data. Zipf's law has received considerably less attention in this domain despite the fact that it is not limited to analysis of ...
Odueke, Adeola, Weir, George
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Neural data mining for credit card fraud detection [PDF]
, 2010 The prevention of credit card fraud is an important application for prediction techniques. One major obstacle for using neural network training techniques is the high necessary diagnostic quality: Since only one financial transaction of a thousand is ...
Brause, Rüdiger W. +2 more
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Competency assessment in fraud detection at BPK: Challenges and enhancements
Jurnal Tata Kelola dan Akuntabilitas Keuangan NegaraPublic concerns have been raised regarding the audits conducted by the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan or BPK), the supreme audit institution, which often issues unqualified opinions despite the increasing number of ...
Dadang Sukma, Ratna Wardhani
doaj +1 more source
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 ...
Boyer, M. Martin, Schiller, Jörg
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Financial reporting fraud: are standards' setters and external auditors doing enough? [PDF]
, 2012 Following the fraud scandals in large companies like Enron, WorldCom, and Xerox, investors’ concern about fraud in general and fraudulent financial reporting in particular increased and is on the rise.
Higson, Andrew, Kassem, Rasha
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A Deep Learning Method of Credit Card Fraud Detection Based on Continuous-Coupled Neural Networks
MathematicsWith the widespread use of credit cards in online and offline transactions, credit card fraud has become a significant challenge in the financial sector. The rapid advancement of payment technologies has led to increasingly sophisticated fraud techniques,
Yanxi Wu +3 more
doaj +1 more source
Pengaruh Pengalaman, Independensi, Skeptisme Profesional, Kompetensi, dan Komunikasi Interpersonal Auditor Kap terhadap Pendeteksian Kecurangan (Studi Empiris pada Kap di Wilayah Pekanbaru, Medan, dan Batam) [PDF]
, 2015 The research aims to examine the impact of experience, independence, professional skepticism, competence, and auditor interpersonal communication detection for fraud. Object of this research is Public Accountant Firm in Pekanbaru, Medan, and Batam.
Hariyani, E. (Eka) +2 more
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Benford's Law and Fraud Detection. Facts and Legends [PDF]
Is Benford's law a good instrument to detect fraud in reports of statistical and scientific data? For a valid test the probability of "false positives" and "false negatives" has to be low.
Andreas Diekmann, Ben Jann
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Fraud Detection using Machine Learning
The winding path of this research into fraud detection using traditional machine learning (ML) led us through landscapes of both impressive strides and thought-provoking hurdles. As we retrace our steps, revisiting key findings and peering into the technology's potential, a nuanced understanding of its effectiveness comes into focus.
Akinbusola Olushola, Joseph Mart
openaire +1 more source