公共部门交易中的欺诈分析实践:系统回顾

IF 3 Q2 BUSINESS, FINANCE
Adhi Alfian, Hamzah Ritchi, Zaldy Adrianto
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引用次数: 0

摘要

越来越多的欺诈行为提高了对反欺诈计划创新的需求,需要开发检测和预防欺诈的分析技术。对公共部门组织来说,欺诈分析的主题将在未来继续扩大;因此,本研究考察了公共部门交易欺诈分析的进展,并对其未来发展提出建议。本研究系统地回顾了有关公共部门交易中欺诈分析发展的研究。该综述于2021年6月至2023年6月进行,通过确定研究目标和问题,进行文献质量评估和提取,数据综合和研究报告。本研究主要选取了43篇相关文献作为参考文献。本研究考察了与公共部门金融交易相关的欺诈分析发展。结果显示,欺诈分析的扩展并没有均匀分布,因为大多数项目都是由发达国家的政府和医疗机构实施的。这项研究还揭示了欺诈预防的分析优化高于欺诈检测。这样的分析可以帮助组织检测欺诈,提高业务有效性和效率,并改进管理系统和工作标准。本研究为研究人员和公共部门专业人员提供了有关公共部门金融交易中当前欺诈分析发展和未来趋势的全面见解。本研究提出了第一个系统的文献综述,以调查公共部门交易中欺诈分析的发展。这些发现可以帮助学者和从业者未来的欺诈分析发展。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Fraud analytics practices in public-sector transactions: a systematic review
Purpose Increased fraudulent practices have heightened the need for innovation in anti-fraud programs, necessitating the development of analytics techniques for detecting and preventing fraud. The subject of fraud analytics will continue to expand in the future for public-sector organizations; therefore, this research examined the progress of fraud analytics in public-sector transactions and offers suggestions for its future development. Design/methodology/approach This study systematically reviewed research on fraud analytics development in public-sector transactions. The review was conducted from June 2021 to June 2023 by identifying research objectives and questions, performing literature quality assessment and extraction, data synthesis and research reporting. The research mainly identified 43 relevant articles that were used as references. Findings This research examined fraud analytics development related to public-sector financial transactions. The results revealed that fraud analytics expansion has not spread equally, as most programs have been implemented by governments and healthcare organizations in developed countries. This research also exposed that the analytics optimization in fraud prevention is higher than for fraud detection. Such analytics help organizations detect fraud, improve business effectiveness and efficiency, and refine administrative systems and work standards. Research limitations/implications This research offers comprehensive insights for researchers and public-sector professionals regarding current fraud analytics development in public-sector financial transactions and future trends. Originality/value This study presents the first systematic literature review to investigate the development of fraud analytics in public-sector transactions. The findings can aid scholars' and practitioners' future fraud analytics development.
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来源期刊
CiteScore
7.80
自引率
19.40%
发文量
29
期刊介绍: Published four times a year, the Journal of Public Budgeting, Accounting & Financial Management (JPBAFM) is an international refereed journal which aims at advancement and dissemination of research in the field of public budgeting, accounting, auditing, financial and performance management. The journal is committed to be an outlet for rigorous conceptual and empirical works aimed at challenging and innovating the field of accounting, management and governance in entities operating in the public sphere or public-private sphere (territorial government entities, universities, schools, hospitals as well as state-owned enterprises, hybrid organizations, public and private partnerships, non-profit organizations, NGOs, etc.).
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