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Detecting Patterns of Fraudulent Behavior in Forensic Accounting [chapter]

Boris Kovalerchuk, Evgenii Vityaev
2003 Lecture Notes in Computer Science  
Often evidence from a single case does not reveal any suspicious patterns to aid investigations in forensic accounting and other forensic fields.  ...  In contrast, correlation of sets of evidence from several cases with suitable background knowledge may reveal suspicious patterns.  ...  However, indicators such as wire transfers to new places produce a large number of Kovalerchuk, B ., Vityaev, E., Detecting patterns of fraudulent behavior in forensic accounting, In Proc. of the Seventh  ... 
doi:10.1007/978-3-540-45224-9_69 fatcat:2nzszxma2faxjj2st5czbu5vx4

Behavior Profiling of Email [chapter]

Salvatore J. Stolfo, Shlomo Hershkop, Ke Wang, Olivier Nimeskern, Chia-Wei Hu
2003 Lecture Notes in Computer Science  
In addition to standard Internet misuse detection, these techniques will automatically detect certain patterns across user accounts that are indicative of covert, malicious or counter-intelligence activities  ...  Despite this, no general infrastructure has been developed for the systematic application of behavior-based (misuse) detection across a broad set of detection and intelligence analysis tasks such as fraudulent  ...  This is similar to what happens in credit card fraud detection, where current behavior violates some past behavior patterns.  ... 
doi:10.1007/3-540-44853-5_6 fatcat:hcjedj7wqjhynfenhv3zbjzfam


Jephitha Kirimi Karuti, Dr. Gillian Mwaniki, Prof. George King'oriah
2019 International Journal of Business Management and Economic Research  
The purpose of the study was to establish how forensic accounting policies would influence fraud control in County Government in Kenya.  ...  The study therefore concluded that adoption of forensic accounting policies in county governments in Kenya would enormously contribute to fraud control in the public entities.  ...  of forensic accounting policies.  ... 
doi:10.35409/ijbmer.2019.2438 fatcat:e7kw7inwm5ckpdlxxf54fpwj4i

Newcomb–Benford law helps customs officers to detect fraud in international trade

Lucas Lacasa
2018 Proceedings of the National Academy of Sciences of the United States of America  
Being able to detect fraudulent behavior-including underreported goodsis therefore of paramount importance (18) .  ...  (13) take this strategy to the next level, proposing a sophisticated statistical modeling framework that can be used to monitor and detect hints of individual fraudulent behavior in the context of international  ... 
doi:10.1073/pnas.1819470116 pmid:30541893 pmcid:PMC6320502 fatcat:zdtqhwfe6neklomwjy3636yvuu

The Effect Of Forensic Accounting Techniques And Skills On Detecting And Combating Financial Corruption

2020 Qalaai Zanist Scientific Journal  
This paper aims to identify the effect of forensic accounting techniques in detecting (and preventing) corruption and fraud and identify the skills that required for Forensic Accountants in detection and  ...  The most important of these conclusions is that the Using Forensic  ...  Accounting, such as adding materials related to judicial accounting within the curriculum of accounting departments, or opening new majors in higher education institutions,  ... 
doi:10.25212/lfu.qzj.5.1.13 fatcat:coxnl6qvirgnjee43r6xyvz2sm

The Mediating Role of Big Data to Influence Practitioners to Use Forensic Accounting for Fraud Detection

Prabhat Mittal, Amrita Kaur, Pankaj Kumar Gupta
2021 European Journal of Business Science and Technology  
This article aims at finding the emergence of Big Data technology to fraud and forensic accounting by practitioner accountants in in India.  ...  Results indicate that awareness of forensic accounting has a positive influence on practitioners' intentions to its use for fraud detection.  ...  However, the increasing volume of data needs continuous monitoring, identifying inconsistencies in the data set or behavioral patterns of potentially fraudulent activities.  ... 
doi:10.11118/ejobsat.2021.009 fatcat:frmbsavr5fhpnh46rjn6ganlgq

Detecting Causes of Variances in Operational Outputs of Manufacturing Organizations: A Forensic Accounting Investigation Approach

Enyi Patrick Enyi
2008 Social Science Research Network  
This paper attempts to offer suggestions using real case problem on how to apply forensic accounting in investigating variances and suspected fraudulent activities in manufacturing processes.  ...  It employs both empirical and supervised experimental modules integrated with the normal audit tools in unearthing fraudulent acts perpetrated over many accounting periods.  ...  Stealing, pilferage and unauthorized diversion of cash and material resources are among the major forms of fraudulent behaviors associated with organizational failure in Nigeria.  ... 
doi:10.2139/ssrn.1144783 fatcat:ofdxao5f7jbk5icgbqh4hgqwta

A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

Anuj Sharma, Prabin Kumar Panigrahi
2012 International Journal of Computer Applications  
to the problems inherent in the detection and classification of fraudulent data.  ...  The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fraud, collective known as forensic  ...  fraudulent behavior.  ... 
doi:10.5120/4787-7016 fatcat:ifmqadjmwfeufi57cizszqhgzy

An empiric path towards fraud detection and protection for NFC-enabled mobile payment system

Pinki Prakash Vishwakarma, Amiya Kumar Tripathy, Srikanth Vemuru
2019 TELKOMNIKA (Telecommunication Computing Electronics and Control)  
Considering perpetual development of fraudulent patterns in payment system, rule-based detection methods are obsolete [21] .  ...  In order to detect fraudulent transaction risk point calculation method is proposed [27] , a malware forensics technique to detect malicious programs and pharming was recommended thereby, protecting the  ... 
doi:10.12928/telkomnika.v17i5.12290 fatcat:dgaya4s2vncprk3ml4ti5zx2wi

Introduction to the Virtual Issue: Election Fraud and Electoral Integrity

Ines Levin, R. Michael Alvarez
2012 Political Analysis  
for detecting voter fraud.  ...  try to detect anomalies that might indicate the existence of deliberate manipulation that could constitute electoral fraud.  ...  They find that 2BL does not detect the expected patterns of voter fraud in any of these real-world data sets.  ... 
doi:10.1017/s1047198700014297 fatcat:2abrogume5dxvijat24mtkyuhy

Application of Forensic Accounting as A Bridge Audit Expectation Gap Application in Nigerian Deposit Money Bank

2022 Journal of Global Economy, Business and Finance  
This study set out to ascertain the application of forensic accounting as a means of bridging audit expectation gap in Nigerian Deposit Money banks in Enugu State.  ...  The population of this study comprises of two thousand eight hundred and sixty-five (2,865) accountants in the selected thirteen (13) deposit money banks domicile and operational in Enugu State, Nigeria  ...  Onuorah and Bimobowei (2012) examined the effect of forensic accounting services in fraud detection.  ... 
doi:10.53469/jgebf.2022.04(06).04 fatcat:5qggthnxlrbrpdapxmjpiieqiu


2022 Zenodo  
By leveraging the power of data analysis software, banks can detect fraud sooner and reduce the negative impact of significant losses owing to fraud.  ...  Shockingly, the banking industry in everywhere dubs rising fraud as an inevitable cost of business.  ...  As very strongly emphasized by Bhasin, M.L. (2015) -In the 21st century, the forensic accountants are in great demand and forensic accounting is listed among the top-20 careers of the future.‖ Recent accounting  ... 
doi:10.5281/zenodo.6617007 fatcat:li6gyxb3xrddnb35ymjxlkasym

Effective detection of sophisticated online banking fraud on extremely imbalanced data

Wei Wei, Jinjiu Li, Longbing Cao, Yuming Ou, Jiahang Chen
2012 World wide web (Bussum)  
A novel algorithm, ContrastMiner, is introduced to efficiently mine contrast patterns and distinguish fraudulent from genuine behavior, followed by an effective pattern selection and risk scoring that  ...  Its detection is a typical use case of the broad-based Wisdom Web of Things (W2T) methodology.  ...  and identifying patterns of fraudulent behavior.  ... 
doi:10.1007/s11280-012-0178-0 fatcat:n5mvzx25tjbvdfhmcx4p2yvo4i

Integrating Corporate Governance and Forensic Accounting: A Study of an Asian Country

Dr. Madan Lal Bhasin
2017 Zenodo  
Indeed, Forensic Accounting (FA) integrates accounting, auditing and investigative skills to conduct investigations in variety of fraud cases.  ...  In the 21st century, the Forensic Chartered Accountants (FCAs) are in great demand and "FA is listed among the top-20 careers of the futur  ...  In addition, discussion on the relevance of forensic accounting in detecting accounting scandals has emerged in recent years.‖ All theses cases imply that the corporations have failed to supply accurate  ... 
doi:10.5281/zenodo.3468732 fatcat:ru55op5jzfeshjifawxvazpcrq

Investigating Fraud and Corrupt Practices in Indonesia

Siti Kustinah
2022 Journal of Governance  
As discussed in this paper, law enforcement can benefit from the expertise of accountants, particularly those working in forensic accounting, to disclose and provide evidence to support court decisions  ...  In addition, this paper will discuss forensic accounting and forensic auditing and efforts that can be made to prevent corruption and fraud.  ...  Acknowledgement This research received a lot of support since the beginning; therefore, the author would like to express her sincere gratitude and highest appreciation to all those who have made this research  ... 
doi:10.31506/jog.v7i1.14520 fatcat:7fwvhbflqbfsnbc5ztx36um7py
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