Intell. Syst. Account. Finance Manag.最新文献_第8页

Data mining computer audit logs to detect computer misuse 数据挖掘计算机审计日志，检测计算机误用

Intell. Syst. Account. Finance Manag. Pub Date : 1998-09-01 DOI: 10.1002/(SICI)1099-1174(199809)7:3%3C125::AID-ISAF146%3E3.0.CO;2-L

S. Heatley, James R. Otto

{"title":"Data mining computer audit logs to detect computer misuse","authors":"S. Heatley, James R. Otto","doi":"10.1002/(SICI)1099-1174(199809)7:3%3C125::AID-ISAF146%3E3.0.CO;2-L","DOIUrl":"https://doi.org/10.1002/(SICI)1099-1174(199809)7:3%3C125::AID-ISAF146%3E3.0.CO;2-L","url":null,"abstract":"All computers are vulnerable to misuse either by unauthorized users penetrating the system or by authorized users abusing their privileges. This paper describes the use of a data mining process to sift through large (gigabytes) computer audit log databases to detect potential improper accesses of sensitive data files by authorized users. Computer audit logs record information about what files were accessed by which users and when. The detection of computer misuse is important because computer misuse can be related to acts of computer fraud, information theft, software piracy, and violations of privacy, to name a few. The data mining process described in this paper can be applied to detect possible fraud in a wide variety of situations that share some common characteristics: first, a class of ‘sensitive’ files can be identified which may be subject to improper access; second, the selection of files by users is a random process; and third, the probability that a user-selected file is from the sensitive class should be the same for all members of a group of users. Examples of possible applications of the data mining process include detecting inappropriate accesses to classified files, celebrity files, financial accounts with high balances, and files known to have been improperly used. © 1998 John Wiley & Sons, Ltd.","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1998-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130959950","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

Using neural networks to predict corporate failure 用神经网络预测企业失败

Intell. Syst. Account. Finance Manag. Pub Date : 1998-09-01 DOI: 10.1002/(SICI)1099-1174(199809)7:3%3C187::AID-ISAF144%3E3.0.CO;2-7

D. O’Leary

引用次数: 131

The impacts of electronic commerce on auditing practices: an auditing process model for evidence collection and validation 电子商务对审计实践的影响:一个证据收集和验证的审计过程模型

Intell. Syst. Account. Finance Manag. Pub Date : 1998-08-01 DOI: 10.1002/1099-1174(200009)9:3%3C195::AID-ISAF183%3E3.0.CO;2-7

Chien-Chih Yu, Hung-Chao Yu, Chi-Chun Chou

{"title":"The impacts of electronic commerce on auditing practices: an auditing process model for evidence collection and validation","authors":"Chien-Chih Yu, Hung-Chao Yu, Chi-Chun Chou","doi":"10.1002/1099-1174(200009)9:3%3C195::AID-ISAF183%3E3.0.CO;2-7","DOIUrl":"https://doi.org/10.1002/1099-1174(200009)9:3%3C195::AID-ISAF183%3E3.0.CO;2-7","url":null,"abstract":"The main purposes of this paper are twofold. First, the paper identifies and discusses the potential impacts of electronic commerce on auditing practices in the emerging paperless on-line transaction environment. Second, it provides two auditing process models that incorporate modern network security techniques and show how an audit can be conducted in an EC environment. A periodical auditing process model (PAPM) is proposed to demonstrate how secure electronic technologies can be used to facilitate the auditor's evidence collection and validation process for annual and semi-annual audits. We also present a continuous auditing process model (CAPM) which extends the functions of PAPM for continuous auditing. In CAPM, a real-time transaction monitoring system is used to link to firms' accounting information systems for assisting the auditor to detect abnormal activities and generate exception reports on a continuous basis. The CAPM approach intends not only to ensure integrity and effectiveness of the entire accounting system, but also to guarantee the correctness and usefulness of the constantly generated financial statements for public dissemination. The main contribution of this paper is that it illustrates a conceptual framework which shows the feasibility of continuously auditing electronic transactions in the EC environment. Copyright © 2000 John Wiley & Sons, Ltd.","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1998-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115956314","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 19

Comparative performance of backpropagation networks designed by genetic algorithms and heuristics 遗传算法与启发式设计反向传播网络的性能比较

Intell. Syst. Account. Finance Manag. Pub Date : 1998-06-01 DOI: 10.1002/(SICI)1099-1174(199806)7:2%3C69::AID-ISAF143%3E3.0.CO;2-2

J. Hansen

引用次数: 13

A structured approach to conflict prediction in information systems strategy implementation 信息系统战略实施中冲突预测的结构化方法

Intell. Syst. Account. Finance Manag. Pub Date : 1998-06-01 DOI: 10.1002/(SICI)1099-1174(199806)7:2%3C107::AID-ISAF141%3E3.0.CO;2-7

G. McGrath, C. Dampney, E. More

引用次数: 13

Refining the behavior of multiple expert systems: a concept and empirical results 精炼多专家系统的行为:一个概念和实证结果

Intell. Syst. Account. Finance Manag. Pub Date : 1998-06-01 DOI: 10.1002/(SICI)1099-1174(199806)7:2%3C81::AID-ISAF142%3E3.0.CO;2-7

C. Holsapple, Anita Lee, James R. Otto

引用次数: 3

Real option valuation with neural networks 基于神经网络的实物期权估值

Intell. Syst. Account. Finance Manag. Pub Date : 1998-03-01 DOI: 10.1002/(SICI)1099-1174(199803)7:1%3C43::AID-ISAF128%3E3.0.CO;2-D

A. Taudes, M. Natter, M. Trcka

引用次数: 15

Experiences with EXGAME: an expert system for playing a competitive business game EXGAME的经验:一个玩竞争性商业游戏的专家系统

Intell. Syst. Account. Finance Manag. Pub Date : 1998-03-01 DOI: 10.1002/(SICI)1099-1174(199803)7:1%3C1::AID-ISAF139%3E3.0.CO;2-W

Y. Duan, J. Edwards, P. Robins

引用次数: 6

Models for designing business situations in the context of mutations 用于在突变的上下文中设计业务情况的模型

Intell. Syst. Account. Finance Manag. Pub Date : 1998-03-01 DOI: 10.1002/(SICI)1099-1174(199803)7:1%3C53::AID-ISAF131%3E3.0.CO;2-U

Eric Revaz, Y. Pigneur

{"title":"Models for designing business situations in the context of mutations","authors":"Eric Revaz, Y. Pigneur","doi":"10.1002/(SICI)1099-1174(199803)7:1%3C53::AID-ISAF131%3E3.0.CO;2-U","DOIUrl":"https://doi.org/10.1002/(SICI)1099-1174(199803)7:1%3C53::AID-ISAF131%3E3.0.CO;2-U","url":null,"abstract":"Firms are involved in strategic movements that generate alliances, mergers, acquisitions and divestitures of activities. In this cycle of mutations, change is continuous. Two firms can build an alliance, expand it to other firms, merge, or even dismantle all or any part of their activities. Between competition and cooperation, networks of activities are created and reorganized, contributing to corporate renewal. In such situations, how could information systems provide relevant information for managing mutations and how could they support the global redesign of the strategy, organization and management of firms? In this paper we first give an overview of the mutation process. Then we outline the principles and concepts of an integrated approach to strategy, organization and management in the context of mutations. Third, we present a meta-model based on these principles and concepts that allows the information system to provide models for designing changing configurations of activities. The meta-model can combine strategic, organizational and management thinking. Finally, we propose to look in more detail at the development phase of the mutation process. This brings to the fore the links between economic events and the integrated approach we suggest. © 1998 John Wiley & Sons, Ltd.","PeriodicalId":153549,"journal":{"name":"Intell. Syst. Account. Finance Manag.","volume":"198 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1998-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115589446","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

Neural network detection of management fraud using published financial data 利用公开财务数据进行管理舞弊的神经网络检测

Intell. Syst. Account. Finance Manag. Pub Date : 1998-03-01 DOI: 10.1002/(SICI)1099-1174(199803)7:1%3C21::AID-ISAF138%3E3.0.CO;2-K

K. Fanning, K. O. Cogger

引用次数: 322