过程感知系统中的欺诈检测

Q4 Business, Management and Accounting
F. Bezerra, Jacques Wainer
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引用次数: 18

摘要

在过去的几年里,一些大公司卷入了与会计和财务管理不善有关的丑闻,这对他们的股东造成了巨大的经济损失。为了恢复股票市场的信心,制定了最佳治理实践的认证和手册,在某些情况下,实施了更严格的联邦法律(例如。: Sarbox,在美国)。公司坚持将这些变化作为对市场的响应,部署流程感知信息系统(PAS)并采用治理的最佳实践。另一方面,公司要求对战略变化做出快速反应,因此采用规范的PAS可能会损害其竞争力。也就是说,企业为了竞争力需要灵活的PAS;然而,灵活性可能会损害系统的安全性,因为用户可以执行具有欺诈性执行特征的任务。为了重新平衡安全性和灵活性之间的权衡,我们在这项工作中提出了一种针对PAS日志的异常检测算法。我们认为,异常事件的识别可以帮助采用灵活的PAS而不损失安全特性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Fraud detection in process aware systems
In the last years, some large companies have been involved in scandals related to accounting and financial mismanagement, which represented a large financial damage to their stockholders. To recover the stock market confidence, certifications and manuals for best practices of governance were developed, and in some cases, harder federal laws were implemented (eg.: Sarbox, in USA). Companies adhered to these changes as a response to the market, deploying process aware information systems (PAS) and adopting the best practices of governance. On the other hand, companies demand a rapid response to strategic changes, so the adoption of normative PAS may compromise their competitiveness. That is, the companies need flexible PAS for competitiveness reasons; whereas, flexibility may compromise the security of the system because the users can execute tasks that characterize a fraudulent execution. In order to re-balance the trade-off between security and flexibility, we present in this work an anomaly detection algorithm for logs of PAS. We believe that the identification of anomalous events can help the adoption of flexible PAS without the loss of security properties.
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来源期刊
International Journal of Business Process Integration and Management
International Journal of Business Process Integration and Management Business, Management and Accounting-Business and International Management
CiteScore
0.70
自引率
0.00%
发文量
12
期刊介绍: Business processes have played an important role in enabling business application integration and collaboration across multiple organisations. The integration can be categorised into two types: internal integration and external integration. Internal integration includes all the integration aspects within one enterprise. Enterprise application integration (EAI) is a typical example of internal integration. External integration covers all the possible integration patterns across multiple enterprises. The typical business process based external application integration includes business process to application integration (BP2Ai) and business process to business process integration (BP2BPi).
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