Business people must provide accurate and relevant information be free from fraud that will mislead other parties. To appropriate for users of financial statements, the preparation these statements prepared as well possible according to data based on applicable accounting rules. This study aims analyze effect stability, external pressure, industry nature, rationalization, capability statement f...

This study emphasizes on examining the fraud hexagon theory referring to signs of financial statements, which employs all manufacturing companies listed in IDX (Indonesia Stock Exchange). However, total selected sample are 153 industry. The categorized into indicated and not committing 2010-2018 period by applying Beneish M-Score. findings demonstrated that stability, targets, external pressure...

One of the recent strategies for increasing the customer’s loyalty in banking industry is the use of customers’ club system. In this system, customers receive scores on the basis of financial and club activities they are performing, and due to the achieved points, they get credits from the bank. In addition, by the advent of new technologies, fraud is growing in banking domain as well. Therefor...

For the successful monitoring and combatting of Serious Organised Economic Crime (SOEC) and fraud, further integration of Member States systems across Europe is needed. This paper describes a system for strategic intelligence management providing a more coherent and coordinated approach for detecting and deterring SOEC and fraud. The EMPRISES framework increases the effectiveness of communicati...

The paper presents fraud detection method to predict and analyze fraud patterns from data. To generate classifiers, we apply the Naïve Bayesian Classification, and Decision Tree-Based algorithms. A brief description of the algorithm is provided along with its application in detecting fraud. The same data is used for both the techniques. We analyze and interpret the classifier predictions. The m...

Fraud is a significant problem in many industries, such as banking, insurance, telecommunication, and public service. Detecting and preventing fraud is difficult, because fraudsters develop new schemes all the time, and the schemes grow more and more sophisticated to elude easy detection. Many organizations have implemented fraud detection and prevention systems based on SAS data mining to help...

As the Internet continues to grow, the Internet advertising industry flourishes as a means of reaching the appropriate market segments. Internet advertisers provide the monetary incentive for Internet publishers to display advertisements on their Web sites. Internet advertisers and publishers contract through a commissioner that takes care of the accounting issues, and earns a commission on the...