{"title":"企业系统中供应商欺诈检测的自动化","authors":"Kishore Singh, P. Best, J. Mula","doi":"10.15394/JDFSL.2013.1142","DOIUrl":null,"url":null,"abstract":"Fraud is a multi-billion dollar industry that continues to grow annually. Many organisations are poorly prepared to prevent and detect fraud. Fraud detection strategies are intended to quickly and efficiently identify fraudulent activities that circumvent preventative measures. In this paper we adopt a Design-Science methodological framework to develop a model for detection of vendor fraud based on analysis of patterns or signatures identified in enterprise system audit trails. The concept is demonstrated be developing prototype software. Verification of the prototype is achieved by performing a series of experiments. Validation is achieved by independent reviews from auditing practitioners. Key findings of this study are: i) automating routine data analytics improves auditor productivity and reduces time taken to identify potential fraud, and ii)Â visualisations assist in promptly identifying potentially fraudulent user activities. The study makes the following contributions: i)Â a model for proactive fraud detection, ii) methods for visualising user activities in transaction data, iii) a stand-alone MCL-based prototype.","PeriodicalId":351663,"journal":{"name":"J. Digit. Forensics Secur. Law","volume":"50 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2013-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"15","resultStr":"{\"title\":\"Automating Vendor Fraud Detection in Enterprise Systems\",\"authors\":\"Kishore Singh, P. Best, J. Mula\",\"doi\":\"10.15394/JDFSL.2013.1142\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Fraud is a multi-billion dollar industry that continues to grow annually. Many organisations are poorly prepared to prevent and detect fraud. Fraud detection strategies are intended to quickly and efficiently identify fraudulent activities that circumvent preventative measures. In this paper we adopt a Design-Science methodological framework to develop a model for detection of vendor fraud based on analysis of patterns or signatures identified in enterprise system audit trails. The concept is demonstrated be developing prototype software. Verification of the prototype is achieved by performing a series of experiments. Validation is achieved by independent reviews from auditing practitioners. Key findings of this study are: i) automating routine data analytics improves auditor productivity and reduces time taken to identify potential fraud, and ii)Â visualisations assist in promptly identifying potentially fraudulent user activities. The study makes the following contributions: i)Â a model for proactive fraud detection, ii) methods for visualising user activities in transaction data, iii) a stand-alone MCL-based prototype.\",\"PeriodicalId\":351663,\"journal\":{\"name\":\"J. Digit. Forensics Secur. Law\",\"volume\":\"50 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2013-06-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"15\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"J. Digit. Forensics Secur. Law\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.15394/JDFSL.2013.1142\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"J. Digit. Forensics Secur. Law","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.15394/JDFSL.2013.1142","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Automating Vendor Fraud Detection in Enterprise Systems
Fraud is a multi-billion dollar industry that continues to grow annually. Many organisations are poorly prepared to prevent and detect fraud. Fraud detection strategies are intended to quickly and efficiently identify fraudulent activities that circumvent preventative measures. In this paper we adopt a Design-Science methodological framework to develop a model for detection of vendor fraud based on analysis of patterns or signatures identified in enterprise system audit trails. The concept is demonstrated be developing prototype software. Verification of the prototype is achieved by performing a series of experiments. Validation is achieved by independent reviews from auditing practitioners. Key findings of this study are: i) automating routine data analytics improves auditor productivity and reduces time taken to identify potential fraud, and ii)Â visualisations assist in promptly identifying potentially fraudulent user activities. The study makes the following contributions: i)Â a model for proactive fraud detection, ii) methods for visualising user activities in transaction data, iii) a stand-alone MCL-based prototype.