We try to present a first broad overview on data fraud, and give hints to data fraud detection (DFD). Especially, we show examples of data fraud that happened at anytime of human mankind, all around the world, and affects all kind of human activities. For instance, betrayers are entities of the society, industry, banks, services, health-care, non-profit organizations, art, science, media or eve...

Fraud detection is an increasingly important and difficult task in today’s technological environment. As consumers are putting more of their personal information online and transacting much more business over computers, the potential for losses from fraud is in the billions of dollars, not to mention the damage done by identity theft. This paper reviews the history of fraud detection at AT&T, o...

With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fra...

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...

The purpose of this paper is to characterize the impact of fraud detection systems on the auditing procedure and the equilibrium insurance contract, when a policyholder can report a loss that never occurred. Insurers can only detect fraudulent claims through a costly audit (costly state verification). With fraud detection system insurers can depend their audit on the signal of the system and au...

Online auction sites are a target for fraud due to their anonymity, number of potential targets and low likelihood of identification. Researchers have developed methods for identifying fraud. However, these methods must be individually tailored for each type of fraud, since each differs in the characteristics important for their identification. Using supervised learning methods, it is possible ...

Fraud presents an immense problem for health insurance companies and the only way to fight fraud, is by using specialized fraud management systems. Current research community has focused great efforts on different fraud detection techniques, while neglecting other also important activities of fraud management. We propose a holistic approach that focuses on all 6 activities of fraud management, ...

BACKGROUND Despite the importance of health care fraud and the political, legislative and administrative attentions paid to it, combating fraud remains a challenge to the health systems. We aimed to identify, categorize and assess the effectiveness of the interventions to combat health care fraud and abuse. METHODS The interventions to combat health care fraud can be categorized as the interv...

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...