The use of credit cards is of paramount importance in improving the economic strength of any nation, however, fraudulent activities associated with it is of great concern. When fraud occurs on credit cards, the negative impact is huge as the financial loss experienced cuts across all the parties involved. This paper provides a proactive measure at detecting fraudulent activities regarding the c...

The topic of this thesis is fraud detection in mobile communications networks by means of user profiling and classification techniques. The goal is to first identify relevant user groups based on call data and then to assign a user to a relevant group. Fraud may be defined as a dishonest or illegal use of services, with the intention to avoid service charges. Fraud detection is an important app...

Rapid growth of modern technologies such as internet and mobile computing are bringing dramatically increased e-commerce payments, as well as the explosion in transaction fraud. Meanwhile, fraudsters are continually refining their tricks, making rule-based fraud detection systems difficult to handle the ever-changing fraud patterns. Many data mining and artificial intelligence methods have been...

The paper investigates the inherent problems of financial fraud detection and proposes a forensic accounting framework using business intelligence as a plausible means of addressing them. The paper adopts an empirical case study approach to present how business intelligence could be used effectively in the detection of financial accounting fraud. The proposed forensic accounting framework using...

The use of credit cards is of paramount importance in improving the economic strength of any nation, however, fraudulent activities associated with it is of great concern. When fraud occurs on credit cards, the negative impact is huge as the financial loss experienced cuts across all the parties involved. This paper provides a proactive measure at detecting fraudulent activities regarding the c...

The use of credit cards is of paramount importance in improving the economic strength of any nation, however, fraudulent activities associated with it is of great concern. When fraud occurs on credit cards, the negative impact is huge as the financial loss experienced cuts across all the parties involved. This paper provides a proactive measure at detecting fraudulent activities regarding the c...

This study aims to examine the effect of competence, professionalism, and audit experience on auditor's ability detect fraud. type quantitative research with respondents are inspectors auditors at Inspectorate Batu City. Determination number samples is done by non-probability sampling method purposive technique. The data in used primary taken directly through a given questionnaire. were analyze...

Pentagon fraud is one type of financial that occurs in companies. when a company hides or deceives statements to reduce the amount taxes it must withhold increase value for investors report. The purpose this study was examine and analyze effect pentagon variable on statement with dependent proxy being F-Scores. While independent variables used are stability (ACHANGE), target (ROA), nature indus...

This study examines the influence of fraud hexagon on likelihood financial statement in Indonesian public companies with stock values below IDR 100 that were listed Indonesia Stock Exchange (IDX) from 2018 to 2020. The population comprises sixty for three consecutive years IDX. objective sampling technique was employed select a sample 48 met research criteria, resulting 144 observations. Data a...