A new method for occupational fraud detection in process aware information systems

2013 ◽  
Author(s):  
Shahla Mardani ◽  
Hamid Reza Shahriari
Keyword(s):  
Information Systems ◽  
Fraud Detection ◽  
New Method ◽  
Occupational Fraud

scholarly journals A Model for Selecting a Strategic Information System Using the FITradeoff

2016 ◽  
Vol 2016 ◽  
pp. 1-7 ◽  
Author(s):  
Ana Paula Henriques de Gusmão ◽  
Cristina Pereira Medeiros
Keyword(s):  
Information System ◽  
Information Systems ◽  
Decision Maker ◽  
Additive Model ◽  
New Method ◽  
Strategic Information ◽  
Perceived Need ◽  
Using Data ◽  
Strategic Information System ◽  
Glass Packaging

This paper arose from the perceived need to make a contribution towards assessing a strategic information system by using a new method for eliciting the weights of criteria. This is considered one of the most complex and important stages in multicriteria models. Multicriteria models have been proposed to support decisions in the context of information systems given that problems in this field deal with many conflicting criteria. The new procedure for eliciting the weights of the criteria has the advantage of requiring less effort from the decision-maker and, thus, the risk of inconsistent answers is minimized. Therefore, a model based on this new procedure is proposed and applied using data from a glass packaging factory that needs to select a single information system from a set of systems previously identified as relevant. The results obtained are consistent both with the performance of alternatives and with the additive model used to evaluate the alternatives.

The patterns of the numbers used in occupational fraud schemes

2019 ◽  
Vol 34 (5) ◽  
pp. 606-626 ◽  
Author(s):  
Mark J. Nigrini
Keyword(s):  
Internal Control ◽  
Classification Scheme ◽  
Fraud Detection ◽  
Financial Statement ◽  
Future Research ◽  
Research Papers ◽  
Content Type ◽  
Court Records ◽  
Occupational Fraud ◽  
Practical Implications

Purpose This study aims to classify the numbers used in recent financial statement, corruption and asset misappropriation fraud schemes in such a way that these classes can be used to design effective proactive analytics-based fraud detection tests. Design/methodology/approach The data sources for the classification scheme include the court records of fraud prosecutions, investigative reports and research papers related to fraud cases. Findings Fraudulent numbers are most often amounts that are round, have a strong period-over-period growth, are just above or below internal control thresholds or other targets, are deviations from Benford’s Law, are purposeful duplicates of authentic transactions, are outliers due to being excessively large and are excessively rounded up or down. The study includes several examples of fraudulent numbers. Research limitations/implications The fraudulent number types are based on a sample of fraud-related court documents, and the sample might not be representative of the population of detected and undetected frauds. Further research is needed into the detection of corruption/bribery schemes. Practical implications The results are important for auditors and forensic accountants running proactive fraud detection tests. The discussions emphasize that the analysis should include refining and rerunning the tests, and then using groupings and filtering to deal with false positives. The importance of an effective audit of the notable transactions is stressed in the concluding section. Originality/value The study is an original in-depth coverage of the patterns found in fraudulent numbers. The discussion sections review implementation issues and considerations for future research.

A New Method for Information System with Good Performance

2013 ◽  
Vol 753-755 ◽  
pp. 3014-3017
Author(s):  
Zhong Shan Yang ◽  
Li Hao ◽  
Yue Hong Zhang
Keyword(s):  
Information System ◽  
Information Systems ◽  
Current Paper ◽  
New Method ◽  
System Management ◽  
Technical Feasibility ◽  
Information System Management ◽  
New Framework

Current paper on information system management indicates that the most of information systems either are considered a failure or challenged. These projects are characterized by overspend, exceeding time, and failing to meet customer hope. The fact that most projects fail emphasizes the need for research regarding the feasibility that leads to information system with good performance or failure. This paper presents a method for information system with good performance. Based on deep analysis of current paper on software with good performance feasibility, an method is formalizing. The new framework shows feasibility that have to be carefully considered in order to get information system with good performance. The feasibility included in the framework is divided into four categories: management feasibility, technical feasibility, staff feasibility, and social feasibility. The framework is new because it includes many factors that are not founding together in any of the previous similar architectures.

scholarly journals A new Systemic Taxonomy of Cyber Criminal activity

Politehnika ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 17-27
Author(s):  
Matej Babič ◽  
Damir Purković
Keyword(s):  
Fractal Dimension ◽  
Information Systems ◽  
Information Security ◽  
Criminal Activity ◽  
Real System ◽  
New Method ◽  
Information Structures ◽  
Related Data ◽  
Criminological Perspective ◽  
The Impact

Cybercrime commonly refers to a broad range of different criminal activities that involve computers and information systems, either as primary tools or as primary targets. Cybercrime Science combines the methodology of Crime Science with the technology of Information Security. The few existing taxonomies of Cybercrime provide only general insights into the benefits of information structures; they are neither complete nor elaborated in a systemic manner to provide a proper framework guided by real system-principles. The main problem with such taxonomies is the inability to dynamically upgrade, which is why there is no timely cybersecurity actions. The current and past approaches were based mainly on the technical nature of cyberattacks and such approaches classified the impact of the activities from a criminological perspective. In this article, we present a systemic taxonomy of Cybercrime, based on definitions of the field items and the related data specifications. We develop a new method for estimating the fractal dimension of networks to explore a new taxonomy of Cybercrime activity. This method can serve to dynamically upgrade taxonomy and thus accelerate the prevention of cybercrime.

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