A Framework for Discovering Internal Financial Fraud Using Analytics
Citations
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29 citations
Cites background from "A Framework for Discovering Interna..."
...Knowledge Driven Internal Fraud Detection (KDIFD) framework is proposed for discovering internal financial fraud in paper [3]....
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18 citations
Cites background or methods from "A Framework for Discovering Interna..."
...In fact, understanding these policies can support the detection process by defining thresholds according to the organisational goals [22] to prevent money laundering....
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...• Identify data quality issues that can affect the evidence due to incomplete and inaccurate data as well as inappropriate data granularity and wrong formats [22]....
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...Although, the whole database should be examined to detect frauds [22], if the proper data sources have been identified, there is no need to examine the whole database, because the extractors can filter the information automatically and store it in customized database logs, ensuring the normal server’s function by planning and targeting the database activities [23]....
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...Hence, if a statistical approach is used to generate ‘SARs’, an appropriate data analysis tool can be chosen to create and present an accurate and understandable report [22]....
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...Also, non-accounting databases, like customer information, have to be identified along with non-electronic data sources which must be transferred to electronic formats [22]....
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References
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"A Framework for Discovering Interna..." refers background in this paper
...Data mining is the process of discovering hidden facts, or ‘red flags’, trends, patterns and relationships from multiple databases and has been used in fraud auditing process [2, 3] ....
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2,591 citations
587 citations
"A Framework for Discovering Interna..." refers background in this paper
...Data mining is the process of discovering hidden facts, or ‘red flags’, trends, patterns and relationships from multiple databases and has been used in fraud auditing process [2, 3] ....
[...]