Continuous Fraud Detection in Enterprise Systems through Audit Trail Analysis

<p class="JDFSLParagraph">Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose...

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Bibliographic Details
Main Authors: Peter J. Best, Pall Rikhardsson, Mark Toleman
Format: Article
Language:English
Published: Association of Digital Forensics, Security and Law 2009-03-01
Series:Journal of Digital Forensics, Security and Law
Online Access:http://ojs.jdfsl.org/index.php/jdfsl/article/view/167