The Use of Speech Technology to Protect the Document Turnover by Alexandr M. Alyushin, Sergey V. Dvoryankin

“…The importance of such factor as the time of fraud detection towards the efficiency of documents protection is shown. …”
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Prevention and detection of corporate fraud : procedures practiced in Singapore by Chan, Grace Ai Mun, Ong, Siok Hui, Yew, Sook Yin

“…There was no single most dominant reason for the difficulties in fraud detection. However, respondents considered "Perpetrator's objective is to hide fraud and he is often familiar with the control procedures", as a more prevalent factor contributing · to the difficulties in fraud detection. …”
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Forensic accounting and fraud examination / by Hopwood, William S. 197631, Leiner, Jay J. 324533, Young, George R. 521202

“…The forensic accounting legal environment -- Fundamentals I : accounting information systems -- Fundamentals II : the auditing environment -- Fraud prevention and risk management -- Fraud detection -- The fraud investigation and engagement processes -- The evidence collection process -- Fraud examination evidence I : physical, documentary, and observational evidence -- Fraud examination evidence II : interview and interrogation methods -- Fraud examination evidence III : forensic science and computer forensics -- The fraud report, litigation, and the recovery process -- Employee, vendor, and other frauds against the organization -- Financial statement fraud -- Fraud and SOX compliance -- Tax fraud -- Bankruptcy, divorce, and identity theft -- Organized crime, counterterrorism, and anti-money laundering -- Business valuation -- Dispute resolution services.…”

The audit expectation gap: A review of the academic literature by Reiner Quick

“…The most frequently identified gaps refer to fraud detection. Education and the expansion of the auditor report are two response strategies often analysed by prior research.…”
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AUCReshaping: improved sensitivity at high-specificity by Sheethal Bhat, Awais Mansoor, Bogdan Georgescu, Adarsh B. Panambur, Florin C. Ghesu, Saahil Islam, Kai Packhäuser, Dalia Rodríguez-Salas, Sasa Grbic, Andreas Maier

“…We primarily investigated the impact of AUCReshaping in the context of abnormality detection tasks, specifically in Chest X-Ray (CXR) analysis, followed by breast mammogram and credit card fraud detection tasks. The results reveal a substantial improvement, ranging from 2 to 40%, in sensitivity at high-specificity levels for binary classification tasks.…”
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Internal Control Tools to Strengthen the Fight Against Fraud in the European Union by Irina-Stefana Cibotariu

“…This approach allows for a nuanced understanding of fraud dynamics, contributing significantly to the field of fraud detection and prevention. …”
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VisAuth: authentication over a visual channel using an embedded image by Sturgess, J, Martinovic, I

“…In this paper, we identify five common problems in existing systems: (i) specialist hardware requirements, (ii) no reader-to-user authentication, (iii) use of invisible channels, (iv) dependence on a client-server connection, and (v) no inherent fraud detection. We then propose a novel system which overcomes these problems, so as to mutually authenticate a user, a point-of-sale reader, and a verifier over a visual channel, using an embedded image token to transport information, while providing inherent unauthorised usage detection. …”

PROPAGATION OF MISCLASSIFIED INSTANCES TO HANDLE NONSTATIONARY IMBALANCED DATA STREAM by MEENAKSHI A. THALOR, S. T. PATIL

“…Many real time problems like intrusion detection, credit card fraud detection, weather forecasting and many more applications suffer concept drift as well as class imbalance as they change with time. …”
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Pendeteksian Fraud Pada Tata Kelola Penatausahaan Persediaan Badan Layanan Umum by Devi Puspita Anggraeni

“…This study aims to analyze and interpret fraud detection on the governance of the BLU inventory administration of University X. …”
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POS-originated transaction traces as a source of contextual information for risk management systems in EFT transactions by Albert Sitek, Zbigniew Kotulski

“…Abstract Transaction traces analysis is a key utility for marketing, trend monitoring, and fraud detection purposes. However, they can also be used for designing and verification of contextual risk management systems for card-present transactions. …”
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The performance of expectation maximization (EM) algorithm in Gaussian Mixed Models (GMM) by Mohd Yusoff, Mohd Izhan, Abu Bakar, Mohd. Rizam, Mohd Nor, Abu Hassan Shaari

“…In this paper, the performance of the said algorithm in finding the Maximum Likelihood for the Gaussian Mixed Models (GMM), a probabilistic model normally used in fraud detection and recognizing a person’s voice in speech recognition field, is shown and discussed. …”
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Understanding Life And Medical Insurance Policy In Malaysia / by Hiew, Kum Yuen, author 652781

“…It also provides information on possible fraud detection and prevention. This book is also suitable for the general public who is interested to know more about life and medical insurance. …”

An Internal Audit Expectation Gap in Poland by Lena Grzesiak

“…According to their views, the raison d’être of the internal audit function is fraud detection. This perception of internal audit that emerged in its early years still determines the majority of opinions about its effectiveness.…”
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Natural and Artificial Dynamics in Graphs: Concept, Progress, and Future by Dongqi Fu, Jingrui He

“…Based on graphs, many algorithms and tools are proposed and developed for dealing with real-world tasks such as recommendation, fraud detection, molecule design, etc. In this paper, we first discuss three topics of graph research, i.e., graph mining, graph representations, and graph neural networks (GNNs). …”
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Holistic approach to fraud management in health insurance by Štefan Furlan, Marko Bajec

“…The current research community focussed great efforts on different fraud detection techniques while neglecting other also important activities of fraud management. …”
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Forensic Evidence Identification and Modeling for Attacks against a Simulated Online Business Information System by Manghui Tu

“…The evidence trees/graphs are expected to be used for automatic crime scene reconstruction and automatic attack/fraud detection in the future.…”
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THE DUAL CONTROL – A REQUIREMENT OF THE CURRENT BANK MANAGEMENT by ALINA MATIȘ, COSMIN MATIȘ

“…The authors of this study attempt to present the concept of dual control as it is currently applied in the banking system, trying to analyze contextually its capacities of fraud detection, its consequences in terms of risk and costs as well as its effects on bank performance.…”
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Applying Extensions of Evidence Theory to Detect Frauds in Financial Infrastructures by Luigi Coppolino, Salvatore D'Antonio, Valerio Formicola, Luigi Romano

“…In this work, we present a Fraud Detection System that classifies transactions in a Mobile Money Transfer infrastructure by using the data fusion algorithms derived from these new models. …”
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The implementation of forensic accounting and investigative audit in the BPKP of East Nusa Tenggara Province by Afdil Galang Pamungkas, Daniel Sugama Stephanus

“…This study aims to explore and analyze (1) the effect of the implementation of forensic accounting on fraud prevention; (2) the effect of the implementation of forensic accounting on fraud detection; and (3) the effect of the implementation of investigative audit on fraud disclosure in regional fi nancial management. …”
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The power of one: Benford's Law by Kruger, Paul, Yadavalli, Sarma

“…However, it has developed into a recognised statistical technique with several practical applications, of which the most notable is as a fraud detection mechanism in forensic accounting. This paper will briefly discuss and demonstrate the special numerical characteristics of Benford’s law. …”
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