A Systematic Literature Review of Fraud Detection Metrics in Business Processes
Fraud is a primary source of organization losses, amounting to up to 5% of yearly revenues. Process-based fraud (PBF) is fraud involving a deviation from the standard operating procedure (SOP) of business processes. PBF hinders the achievement of business objectives because business processes operat...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
IEEE
2020-01-01
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| Series: | IEEE Access |
| Subjects: | |
| Online Access: | https://ieeexplore.ieee.org/document/8981992/ |
| _version_ | 1818875432582250496 |
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| author | Badr Omair Ahmad Alturki |
| author_facet | Badr Omair Ahmad Alturki |
| author_sort | Badr Omair |
| collection | DOAJ |
| description | Fraud is a primary source of organization losses, amounting to up to 5% of yearly revenues. Process-based fraud (PBF) is fraud involving a deviation from the standard operating procedure (SOP) of business processes. PBF hinders the achievement of business objectives because business processes operationalize organizational strategies. A systematic content analysis of the literature was conducted on fraud detection metrics in business processes. The current state of fraud detection was surveyed by focusing on PBF metrics while including all relevant conceptual perspectives of PBF detection. The findings indicate that a large body of research has examined detection metrics for possible fraud, but less attention has been paid to PBF. In addition, the currently available PBF detection metrics do not adequately address the needs of different conceptual perspectives on business processes. For example, metrics may be undefined for one or more of the following: components of a business process, business process perspectives, critical information for auditing the business process, and business process presentation layers. This paper addresses these gaps by paying attention to PBF and various conceptual perspectives for a successful PBF detection approach. |
| first_indexed | 2024-12-19T13:26:24Z |
| format | Article |
| id | doaj.art-e5ec559aea7941ad85c2c16c450d9a10 |
| institution | Directory Open Access Journal |
| issn | 2169-3536 |
| language | English |
| last_indexed | 2024-12-19T13:26:24Z |
| publishDate | 2020-01-01 |
| publisher | IEEE |
| record_format | Article |
| series | IEEE Access |
| spelling | doaj.art-e5ec559aea7941ad85c2c16c450d9a102022-12-21T20:19:32ZengIEEEIEEE Access2169-35362020-01-018268932690310.1109/ACCESS.2020.29716048981992A Systematic Literature Review of Fraud Detection Metrics in Business ProcessesBadr Omair0https://orcid.org/0000-0003-1680-0160Ahmad Alturki1https://orcid.org/0000-0001-8047-0181Department of Information Systems, Faculty of Computer and Information Sciences, King Saud University, Riyadh, Saudi ArabiaDepartment of Information Systems, Faculty of Computer and Information Sciences, King Saud University, Riyadh, Saudi ArabiaFraud is a primary source of organization losses, amounting to up to 5% of yearly revenues. Process-based fraud (PBF) is fraud involving a deviation from the standard operating procedure (SOP) of business processes. PBF hinders the achievement of business objectives because business processes operationalize organizational strategies. A systematic content analysis of the literature was conducted on fraud detection metrics in business processes. The current state of fraud detection was surveyed by focusing on PBF metrics while including all relevant conceptual perspectives of PBF detection. The findings indicate that a large body of research has examined detection metrics for possible fraud, but less attention has been paid to PBF. In addition, the currently available PBF detection metrics do not adequately address the needs of different conceptual perspectives on business processes. For example, metrics may be undefined for one or more of the following: components of a business process, business process perspectives, critical information for auditing the business process, and business process presentation layers. This paper addresses these gaps by paying attention to PBF and various conceptual perspectives for a successful PBF detection approach.https://ieeexplore.ieee.org/document/8981992/Business process fraudfraud detectionfraud indicatorsfraud metricsprocess-based fraudsystematic literature review |
| spellingShingle | Badr Omair Ahmad Alturki A Systematic Literature Review of Fraud Detection Metrics in Business Processes IEEE Access Business process fraud fraud detection fraud indicators fraud metrics process-based fraud systematic literature review |
| title | A Systematic Literature Review of Fraud Detection Metrics in Business Processes |
| title_full | A Systematic Literature Review of Fraud Detection Metrics in Business Processes |
| title_fullStr | A Systematic Literature Review of Fraud Detection Metrics in Business Processes |
| title_full_unstemmed | A Systematic Literature Review of Fraud Detection Metrics in Business Processes |
| title_short | A Systematic Literature Review of Fraud Detection Metrics in Business Processes |
| title_sort | systematic literature review of fraud detection metrics in business processes |
| topic | Business process fraud fraud detection fraud indicators fraud metrics process-based fraud systematic literature review |
| url | https://ieeexplore.ieee.org/document/8981992/ |
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