Determining expected behaviour of fraudsters for a continuous audit system
This research attempts to determine the behaviour of fraudsters in a continuous audit system where the fraudsters have multiple options for committing fraud. The system is modelled as a Continuous Time Markov Chain where the state changes are caused by the fraudster's actions. The model uses a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2012-06-01
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| Series: | IIMB Management Review |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S0970389612000249 |