Now a day technology is increasing very rapidly, which can be used for good as well as for bad purposes. Ecommerce is part of all most every system where online transitions are performed through internet through which frauds can be easily done. Credit card system is most vulnerable for frauds. Hence it is very much essential to have fraud detecting system. Till date various approaches have been...

This research aims to <span lang="EN-US">improve anomaly detection performance by developing two variants of hybrid models combining supervised and unsupervised machine learning techniques. Supervised cannot detect new or unseen types anomaly. Hence in variant 1, a model that detects normal samples is followed an screen The weak differentiating between noise fraud. 2, the incorporates val...

Financial scandals often occur in the business world, and many cases such as KKN (corruption, collusion, nepotism), manipulation of financial reports, money laundering occur. These various kinds issues are very good interesting to discuss because there ways that actors use provide information is made up neat schemes but end committing fraud parties. The purpose this research was find out role f...

This study aims to examine the effect of audit committee attributes gender and financial expertise on ability predict statement fraud. research is a quantitative using secondary data obtained through Indonesian stock exchange. The subjects in this were committees transportation sector companies listed IDX. used sample 129 observations from 2019 2021. census sampling method that all populations ...

Recent researches have revealed the capability of Machine Learning (ML) techniques to effectively detect fraud in electronic banking transactions since they potential new and unknown intrusions. A major challenge application ML detection is presence highly imbalanced data sets. In many available datasets, majority are genuine with an extremely small percentage fraudulent ones. Designing accurat...

Benford’s law predicts the frequency of the first digit of numbers met in a wide range of naturally occurring phenomena. In data sets, following Benford’s law, numbers are started with a small leading digit more often than those with a large leading digit. This law can be used as a tool for detecting fraud and abnormally in the number sets and any fabricated number sets. This can be used as an ...

This paper describes the automatic design of methods for detecting fraudulent behavior. Much of the design is accomplished using a series of machine learning methods. In particular, we combine data mining and constructive induction with more standard machine learning techniques to design methods for detecting fraudulent usage of cellular telephones based on pro-ling customer behavior. Speciical...

It is stated that fraud in the government sector includes deceptive acts such as asset misappropriation, loss of state income, falsification financial records and reports, mark-ups financing. The purpose this study to investigate potential impact audit competences (professional skepticism experience) internal control on an auditor's capacity detect occurrences. Primary data were gathered via a ...