Academic medicine integrates three of the most honorable human activities: treating the ill, teaching, and research. The quality that all three share is persistent quest for truth. However, there is reluctance of academic medicine today to openly defend scientific truth by challenging the arguments and the very existence of "complementary and alternative medicine" (CAM). There is no sound proof...

In this paper we consider the application of a naïve Bayes model for the evaluation of fraud risk connected with government agencies. This model applies probabilistic classifiers to support a generic risk assessment model, allowing for more efficient and effective use of resources for fraud detection in government transactions, and assisting audit agencies in transitioning from reactive to proa...

The study examined the effect of fraud risk management techniques on reduction in oil and gas sector Nigeria. used primary data which were obtained through a structured questionnaire. population consisted 106 staff two top firms A total 54 purposively selected from accounting department 52 department. They due to their knowledge expertise field study. hundred copies questionnaire retrieved, ana...

In recent years, topics such as fraud detection and fraud prevention have received a lot of attention on the research front, in particular from payment card issuers. The reason for this increase in research activity can be attributed to the huge annual financial losses incurred by card issuers due to fraudulent use of their card products. A successful strategy for dealing with fraud can quite l...

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 ...

Data mining is a technique for extracting meaningful information or patterns from large amounts of data. These techniques are frequently utilised analysis and prediction in practically all fields around the world. It's employed variety fields, including education, business, health care, fraud detection, financial banking, manufacturing engineering. This study explores Decision Tree data methodo...

Widespread concerns exist that new voting technologies invite electoral fraud. In states with a known record of electoral fraud, however, the use of new voting technologies may help reduce the incidence of fraud by automating parts of the voting and counting process. This study shows that the use of optical scan voting systems had a significant effect in terms of fraud reduction during the 2011...

for management override of controls. Auditors are discouraged from placing too much reliance on client representation and are required to maintain a skeptical attitude throughout the audit. The standard encourages auditors to engage in frequent discussion among engagement personnel regarding the risk of material misstatement due to fraud. SAS 99 also requires auditors to inquire of management a...