Abstract: This article aims to determine the effect of competence, professionalism and experience auditors in detecting fraud. was carried out by conducting a literature study from various studies that have been done. reviews factors influence fraud detection, namely: competency, audit experience, literature. The results this review are: 1) competency influences detection; 2) 3) detection.&#x0D...

Data mining has been increasing as one of the chief key features of many security initiatives. Often, used as a means for detection of fraud, assessing risk as well. Data mining involves the use of data analysis tools to discover unknown, valid patterns as well as relationships in large data sets. Decades have seen a massive growth in the use of credit cards as a transactional medium. Data mini...

ACTS project AC095, Advanced Security for Personal Communications Technologies (ASPeCT), is engaged in the advancement of security issues for the next generation of mobile communications UMTS. One of the work packages within this project is developing fraud detection and management tools. Prototypes of three different fraud detection tools have been developed, and demonstrated, using Rule-Based...

Background We aimed to identify the indicators of healthcare fraud and abuse in general physicians’ drug prescription claims, and to identify a subset of general physicians that were more likely to have committed fraud and abuse.   Methods We applied data mining approach to a major health insurance organization dataset of private sector general physicians’ prescription claims. It involved 5 ste...

background we aimed to identify the indicators of healthcare fraud and abuse in general physicians’ drug prescription claims, and to identify a subset of general physicians that were more likely to have committed fraud and abuse.   methods we applied data mining approach to a major health insurance organization dataset of private sector general physicians’ prescription claims. it involved 5 ste...

I develop a novel method to detect election fraud from irregular patterns in the distribution of vote-shares. I build on awidely discussed observation that in some electionswhere fraud allegations abound, suspiciously manypolling stations return coarse vote-shares (e.g., 0.50, 0.60, 0.75) for the rulingparty,which seemshighly implausible in large electorates. Using analytical results and simula...

Extensive research has been done on the analytical and empirical examination of financial data in annual reports to detect fraud; however, there is scant research on the analysis of text in annual reports to detect fraud. The basic premise of this research is that there are clues hidden in the text that can be detected to determine the likelihood of fraud. In this research, we examine both the ...

With the rapid growth of the netizen population in China, more and more internet frauds are committed. Many people suffer from internet frauds by losing wealth or other valuable things. To prevent internet frauds, we first need to discover the methods in which internet frauds are conducted. In this paper, we investigate and categorize the internet frauds in China. So far, there are typically si...

P2P lending directly connects borrowers and lenders without a financial institution as the intermediary. This new form of crowdfunding brings lenders more investment opportunities, but also poses unprecedented risks of default and fraud. This research-in-progress paper focuses on a specific type of fraud, loan request fraud, which may be unique to lenders on Chinese P2P lending sites due to the...