This thesis introduces a financial simulation model covering two related financial domains: Mobile Payments and Retail Stores systems. The problem we address in these domains is different types of fraud. We limit ourselves to isolated cases of relatively straightforward fraud. However, in this thesis the ultimate aim is to introduce our approach towards the use of computer simulation for fraud ...

Cookie stuffing is an activity which allows unscrupulous actors online to defraud affiliate marketing programs by causing themselves to receive credit for purchases made by web users, even if the affiliate marketer did not actively perform any marketing for the affiliate program. Using two months of HTTP request logs from a large public university, we present an empirical study of fraud in affi...

Due to a rapid advancement in the electronic commerce technology. Credit card becomes the most popular mode of payment for both online as well as regular purchase. Cases of fraud associated with it are also rising. In this paper I am introducing the concept of three level of security, the first level is the static User name or password, and in the second level it uses Hidden Markov Model (HMM) ...

Fraud in banks has been steadily growing over the past years and is a challenge to banks worldwide. The complexity involved in detection of such fraudulent activities further adds to the problem. A thorough examination of fraud and its possibilities is necessary to pinpoint and distinguish the few fraudulent cases within the vast volumes of banking data. In this paper we have discussed various ...

This study reveals the implications of anti-fraud and anti-corruption policies in struggle against public sector accounting fraud addresses effectiveness a vast number methods for detecting fraudulent acts. also focuses on terms concepts corruption order to provide better understanding acts committed within sector. study’s essential research aims are directed toward deterring actions organizati...

The purpose of this study is exploring expectation gap among university students and auditors points of view about importance of fraud risk components. To get this purpose, university students' ideas and auditors about importance of each mentioned fraud risk components in Iranian auditing standard No. 24 under the title of "the auditor’s responsibilities relating to fraud in an audit of financi...

Background & objectives: Nowadays, consumers are demanding more accurate and clear food information than ever before, and meat products are no exception. Given the relatively high cost of raw meat, the possibility of adulteration is not unthinkable. The importance of detecting fraud meat products is due to the inclusion of other types of meat or cheap carcass components or the non-compliance of...

Insurance fraud is a serious and growing problem, and there is widespread recognition that traditional approaches to tackling fraud are inadequate. Studies of insurance fraud have typically focussed upon identifying characteristics of fraudulent claims and claimants, and this focus is apparent in the current wave of forensic and data-mining technologies for fraud detection. An alternative, yet ...

The article proposes an expert system for detection, and subsequent investigation, of groups of collaborating automobile insurance fraudsters. The system is described and examined in great detail, several technical difficulties in detecting fraud are also considered, for it to be applicable in practice. Opposed to many other approaches, the system uses networks for representation of data. Netwo...

Fraud in the global food supply chain is becoming increasingly common due to the huge profits associated with this type of criminal activity. Food commodities and ingredients that are expensive and are part of complex supply chains are particularly vulnerable. Both herbs and spices fit these criteria perfectly and yet strategies to detect fraudulent adulteration are still far from robust. An FT...