Fraud is one of the besetting evils of our time. While less dramatic than crimes of violence like murder or rape, fraud can inflict significant damage at organizational or individual level. Fraud is a concept that seems to have an obvious meaning until we try to define it. As fraud exists in many different guises, and it is necessary to carefully define what it is and to tailor policies and ini...

Due to the dramatic increase of fraud which results in loss of billions of dollars worldwide each year, several modern techniques in detecting fraud are continually evolved and applied to many business fields. Fraud detection involves monitoring the behaviour of populations of users in order to estimate, detect, or avoid undesirable behaviour. Undesirable behaviour is a broad term including mis...

E-fraud is an e-crime that affects society, as a whole, impacting upon individuals, businesses and governments. Recent studies suggest that e-fraud is on the increase and that a lack of awareness, and inappropriate, limited or absent countermeasures have only exacerbated the negative impact of E-fraud to society. The response to e-fraud has concentrated on context specific technical solutions b...

The recent Stapel fraud case came as a shattering blow to the scientific community of psychologists and damaged both their image in the media and their collective self-esteem. The field responded with suggestions of how fraud could be prevented. However, the Stapel fraud is only one among many cases. Before basing recommendations on one case, it would be informative to study other cases to asse...

Researchers and practitioners have made many attempts to identify fraud indicators and to build fraud prediction procedures. Fraud is a beg subject and causes tremendous loss to the business world and creates morale problems in the workplace. It represents a critical issue for the accounting profession, in devolved and non-developed countries. Numerous surveys in the 1980s have served to underl...

introduction: plagiarism damages the scientific products. its effects on sciences producer, such as manufacturers, scientists, authors and the others is that they will not desire to write anymore. furthermore, research result is so important in medical sciences, because they are dealing with human life. therefore, this study aimed to identify the methods and types of crime in plagiarism. method...

a r t i c l e i n f o Occupational fraud is a $652 billion problem to which disgruntled employees are a major contributor. Much security research addresses reducing fraud opportunity and increasing fraud detection, but detecting motivational factors like employee disgruntlement is less studied. The Sarbanes–Oxley Act requires that companies archive email, creating an untapped resource for deter...

Corporate fraud these days represents a huge cost to our economy. In the paper we address one specific type of corporate fraud, internal transaction fraud. Given the omnipresence of stored history logs, the field of process mining rises as an adequate answer to mitigating internal transaction fraud. Process mining diagnoses processes by mining event logs. This way we can expose opportunities to...

We survey known security vulnerabilities in Massively Multiplayer Online Games (MMOGs), and describe how these are used to cheat. While such abuse often is aimed at gaining an edge in the game, there is a recent trend of financial fraud in MMOGs. We review common types of online fraud (such as phishing and click-fraud) that we believe increasingly will migrate into the MMOG sphere. We refer to ...