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1
Schillermann, Marcia. "Early Detection and Prevention of Corporate Financial Fraud." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/6117.
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The economic cost of financial statement fraud continues to be a problem for organizations and society. The research problem addressed in this study was the limited risk management strategies available for the early detection and prevention of financial statement fraud by corporate managers and auditors. These strategies are important to the proactive prevention of fraud. This study is important to future trustworthiness of financial statements. The purpose of this qualitative, multiple-case study was to explore current early detection and prevention methods in financial statement fraud using a risk management conceptual framework. The research question focused on current fraud detection and prevention policies and risk management strategies that are currently used for proactively detecting and preventing financial statement fraud. Multiple sources of information were used, including examining recent financial fraud scandals, interviews, documents, and past research. The target population was managers and auditors of publicly traded corporations. A purposive sampling procedure was used to select 23 participants, which provided rich data. The qualitative data was coded and analyzed using the concept of risk management, along with triangulation to ensure credibility. The key findings indicated that current practitioners are moving beyond the era of reactive measures born from the past fraud crises and are working toward improved financial statement quality and trust. The results of the study also indicated that future research should include proactive methods of preventing fraud. This study is socially significant because it could enhance the ability to trust financial statement reporting in the future and improve corporate reputations.
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ABEI, YOLANDA AJI. "Impact of Internal Control on Fraud Detection and Prevention in Microfinance Institutions." Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-85431.
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Microfinance institutions (MFIs) are an important tool of poverty reduction which has gained grounds over the years and grown rapidly given the services they provide. The rapid growth of the MFIs has had huge challenges on their regulatory framework which in turn has resulted in the prevalence of fraudulent cases. With the devasting effects of fraud on MFIs and the importance of MFIs in many economies this thesis aims to examine how the design and use of internal control impact fraud detection and prevention in MFIs. To achieve this aim, a qualitative study was conducted with a case study on eight MFIs in Cameroon. Primary data will be obtained from fourteen semi-structured interviews. Data will be analysed manually using thematic analysis. The findings revealed that internal control has a positive impact on fraud detection and prevention in MFIs by reducing fraud incentive, opportunity, rationalization, and capability. Further, findings revealed that the greatest causes of fraud in MFIs are poor remuneration, weak monitoring, and a poor internal control system. Therefore, for the purpose of future fraud prevention, MFIs should ensure to improve their remuneration schemes, improve1 their monitoring system and ensure regular internal control system updates in term of software and design. The study also, suggests further research on this topic in MFIs with a case study in other countries of the world. It will also be interesting for other researchers to explore how the aspect of capability as a key determinant of fraud can be reduced. This thesis contributes to academic literature as there is lack of studies on the impact of internal control on fraud detection and prevention in MFIs.
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Fadayo, Matthew. "An examination of e-banking fraud prevention and detection in Nigerian banks." Thesis, De Montfort University, 2018. http://hdl.handle.net/2086/17520.
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E-banking offers a number of advantages to financial institutions, including convenience in terms of time and money. However, criminal activities in the information age have changed the way banking operations are performed. This has made e-banking an area of interest. The growth of cybercrime - particularly hacking, identity theft, phishing, Trojans, service denial attacks and account takeover- has created several challenges for financial institutions, especially regarding how they protect their assets and prevent their customers from becoming victims of cyber fraud. These criminal activities have remained prevalent due to certain features of cyber, such as the borderless nature of the internet and the continuous growth of the computer networks. Following these identified challenges for financial institutions, this study examines e-banking fraud prevention and detection in the Nigerian banking sector; particularly the current nature, impacts, contributing factors, and prevention and detection mechanisms of e-banking fraud in Nigerian banking institutions. This study adopts mixed research methods with the aid of descriptive and inferential analysis, which comprised exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) for the quantitative data analysis, whilst thematic analysis was used for the qualitative data analysis. The theoretical framework was informed by Routine Activity Theory (RAT) and Fraud Management Lifecycle Theory (FMLT). The findings show that the factors contributing to the increase in e-banking fraud in Nigeria include ineffective banking operations, internal control issues, lack of customer awareness and bank staff training and education, inadequate infrastructure, presence of sophisticated technological tools in the hands of fraudsters, negligence of banks' customers concerning their e-banking account devices, lack of compliance with the banking rules and regulations, and ineffective legal procedure and law enforcement. In addition, the enforcement of rules and regulations in relation to the prosecution of financial fraudsters has been passive in Nigeria. Moreover, the findings also show that the activities of each stage of fraud management lifecycle theory are interdependent and have a collective and considerable influence on combating e-banking fraud. The results of the findings confirm that routine activity theory is a real-world theoretical framework while applied to e-banking fraud. Also, from the analysis of the findings, this research offers a new model for e-banking fraud prevention and detection within the Nigerian banking sector. This new model confirms that to have perfect prevention and detection of e-banking fraud, there must be a presence of technological mechanisms, fraud monitoring, effective internal controls, customer complaints, whistle-blowing, surveillance mechanisms, staff-customer awareness and education, legal and judicial controls, institutional synergy mechanisms of in the banking systems. Finally, the findings from the analyses of this study have some significant implications; not only for academic researchers or scholars and accounting practitioners, but also for policymakers in the financial institutions and anti-fraud agencies in both the private and public sectors.
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Oliveira, Rossimar Laura. "Gestão de fraudes financeiras externas em bancos." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/96/96132/tde-21122012-111004/.
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Segundo relatório da auditoria KPMG, 69% das empresas admitiram ser vítimas de algum tipo de fraude. Em 2010, no setor bancário foram perdidos aproximadamente R$ 1,5 bilhões devido às fraudes financeiras cometidas em clientes considerando apenas as fraudes documentais e as perdas com fraudes bancárias eletrônicas superaram os 900 milhões neste mesmo ano. Os tipos de fraudes cometidas foram diversos, dentre eles a fraude durante a abertura de contas, cheques clonados, falsificação de documentos, alterações de códigos de barras e clonagem de cartões. A fraude é um problema frequente nas organizações e bastante discutido no mercado, porém verificou-se a existência de uma lacuna teórica quando se trata de gestão da fraude externa. O objetivo do trabalho foi a estruturação de um quadro conceitual para a Gestão da Fraude Financeira e a sua comparação com a prática.Este é um estudo qualitativo exploratório e foi realizado por meio da análise baseada na Teoria Fundamentada definindo categorias a partir da literatura disponível e a sua comparação com entrevistas feitas em um banco de varejo brasileiro e uma associação de instituições financeiras, além dos artigos jornalísticos. Com relação à utilização dos resultados esta é uma pesquisa aplicada já que seu resultado pode, além de contribuir para a discussão teórica, ser aplicada em qualquer organização interessada em gerir a fraude financeira. Os resultados da elaboração do quadro conceitual mostram que a gestão da fraude financeira externa tem quatro fases: a Contínua, a Prevenção, Detecção e a Reação e as categorias definidas estão inseridas nelas. Quanto à comparação da teoria com a prática, nem todos os aspectos verificados na literatura puderam ser encontrados nos relatos das entrevistas e nos artigos jornalísticos analisados.According to KPMG audit report, 69% of companies admitted being victims of some kind of fraud. In 2010, the banking sector have lost approximately R$ 1.5 billion due to financial fraud perpetrated on customers considering only documentary fraud and the electronic banking fraud losses exceeded R$ 900 million in the same year. The types of fraud were many, including fraud during account opening, cloned checks, forgery, alteration barcode and card cloning. Fraud is a common problem in organizations and widely discussed in the market, however it was found that there is a theoretical gap when it comes to managing external fraud. The objective of this research was to structure a conceptual framework for the Management of Fraud and its comparison with the practice. This is an exploratory qualitative study and was conducted through analysis based on Grounded Theory defining categories from the available literature and interviews with comparison to a bank and an association of financial institutions, in addition to news articles. Regarding the use of results is an applied research its result can also contribute to the theoretical discussion, and be applied to any organization interested in managing financial fraud. The results of the development of the conceptual framework shows that the management of external financial fraud has four phases: Continuous, Prevention, Detection and Reaction and the defined categories are located in them. Regarding the comparison of theory with practice, not all aspects verified in the literature could be found in the reports of interviews and newspaper articles analyzed.
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Efiong, Eme Joel. "An exploration of forensic accounting education and practice for fraud prevention and detection in Nigeria." Thesis, De Montfort University, 2013. http://hdl.handle.net/2086/10118.
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Whereas the problem of fraud is a global one, the rate and extent to which it is perpetrated in Nigeria, particularly in the public sector, is quite high and alarming. Literature reveals that different fraud prevention and detection mechanisms are being adopted to combat the menace of fraud; forensic accounting techniques appears to be the most effective and are currently used in most developed countries of the world. However, the extent to which forensic accounting techniques are being applied in fraud prevention and detection in Nigeria is not known. Also, the intention to use forensic accounting services in the public service has not been investigated. This study was therefore aimed at examining the application of forensic accounting techniques in fraud prevention and detection in Nigeria. Specific objectives were: (1) to investigate the mechanisms of fraud prevention and detection, and their levels of effectiveness in Nigeria, (2) to identify the major factors that hinder the application of forensic accounting techniques in fraud prevention and detection in Nigeria, (3) to examine practitioners' opinions and behavioural intention to use forensic accounting techniques in fraud prevention and investigation in Nigeria, (4) to explore the level of awareness of forensic accounting techniques in Nigeria and (5) to examine the readiness of universities in taking up forensic accounting courses. The study involved the collection of quantitative data. These data were collected from three sets of populations, viz. accounting students, accounting academics and accounting practitioners. The questionnaire served as the survey instruments. The data collected were analysed using appropriate statistical techniques and computer software. The study identified several fraud prevention and detection mechanisms that are currently used in Nigeria, such as systems of internal controls, operational audits and corporate code of conduct. Students' t-test indicates a significant difference between the perceived effectiveness and actual usage of fraud prevention and detection mechanisms in Nigeria. It was further discovered that the most effective mechanisms, like the forensic accounting techniques, are the least used in fraud prevention and detection. This implies that the current mechanisms of fraud prevention and detection are not proactive in dealing with the fraud menace. Also, legal, educational and political factors were identified to hinder the application of forensic accounting techniques in Nigeria. The level of awareness in forensic accounting in Nigeria is generally low. While the one-way analysis of variance indicates a significant variation among the three populations, it was discovered that students had the lowest level of awareness. Further findings of the study reveal that the universities are not yet ready to take up forensic accounting courses. Using the structural equation modelling (SEM), all the other seven propositions were supported. The findings of this study have both theoretical and practical implications. Theoretically, it further strengthened the findings of previous studies on the organisational intention. From the practical point of view, there is urgent need for manpower development in universities with specialisation in forensic accounting. Again, the educational institutions, and particularly the universities in Nigeria, would need to include forensic accounting courses in the undergraduate curriculum as education has been shown to be pivotal in creating awareness on the use of forensic accounting techniques. Furthermore, from the sampled space, the study has captured the current state of forensic accounting in Nigeria and the findings will be very useful for the public service, private organisations and policy makers.
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Abiola, James. "The impact of information and communication technology on internal control's prevention and detection of fraud." Thesis, De Montfort University, 2013. http://hdl.handle.net/2086/9496.
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This study explores the Impact of Information and Communication Technology (ICT) on internal control effectiveness in preventing and detecting fraud within the financial sector of a developing economy - Nigeria. Using a triangulation of questionnaire and interview techniques to investigate the internal control activities of Nigerian Internal Auditors in relation to their use of ICT in fraud prevention and detection, the study made use of cross-tabulations, correlation coefficients and one-way ANOVAs for the analysis of quantitative data, while thematic analysis was adopted for the qualitative aspects. The Technology Acceptance Model (TAM) and Omoteso et al.'s Three-Layered Model (TLM) were used to underpin the study in order to provide theoretical considerations of the issues involved. The study's findings show that Nigerian Internal Auditors are increasingly adopting IT-based tools and techniques in their internal control activities. Secondly, the use of ICT-based tools and techniques in internal control positively impacts on Internal Auditors' independence and objectivity. Also, the study's findings indicate that Internal Auditors' use of ICT-based tools and techniques has the potential of preventing electronic fraud, and such ICT-based tools and techniques are effective in detecting electronic fraud. However, continuous online auditing was found to be effective in preventing fraud, but not suited for fraud detection in financial businesses. This exploratory study sheds light on the impact of ICT usage on internal control's effectiveness and on internal auditors' independence. The study contributes to the debate on the significance of ICT adoption in accounting disciplines by identifying perceived benefits, organisational readiness, trust and external pressure as variables that could affect Internal Auditors' use of ICT. Above all, this research was able to produce a new model: the Technology Effectiveness Planning and Evaluation Model (TEPEM), for the study of ICT adoption in internal control effectiveness for prevention and detection of fraud. As a result of its planning capability for external contingencies, the model is useful for the explanation of studies involving ICT in a unique macro environment of developing economies such as Nigeria, where electricity generation is in short supply and regulatory activities unpredictable. The model proposes that technology effectiveness (in the prevention and the detection of fraud) is a function of TAM variables (such as perceived benefits, organisational readiness, trust, external pressures), contingent factors (size of organisation, set-up and maintenance cost, staff training and infrastructural readiness), and an optimal mix of human and technological capabilities
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Muthusamy, Gunasegaran. "Behavioral intention to use forensic accounting services for the detection and prevention of fraud by large Malaysian companies." Thesis, Curtin University, 2011. http://hdl.handle.net/20.500.11937/216.
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This study investigates the factors that influence the behavioral intention to use forensic accounting services in the detection and prevention of fraud by large Malaysian companies. The research was motivated by the underutilization of forensic accounting services, an essential and effective fraud detection and prevention method. The low usage of this service by companies in Malaysia and worldwide has been pointed out as a contributing factor in the escalation of fraud. The organizational intention to use professional services including forensic accounting services have not been researched previously.The research adopts a multi-phased mixed method research approach. In the first phase, the literature review identified the Theory of Reasoned Action (TRA), Theory of Planned Behavior (TPB), Health Belief Model (HBM) and Hierarchy of Effects Model (HOE) as relevant to the study of behavioral intention. The four theories were then cross-examined to conceptualize key constructs relevant to this study to form the initial model. The second phase consist of qualitative data collection from ten large Malaysian companies’ Chief Financial Officers (CFO). The semi-structured interview data is analyzed via a two stage content analysis technique and the initial research model is amended based on the findings. Altogether, eighteen constructs were identified and categorized into seven factors. In the ensuing quantitative phase, a survey instrument, developed to test the model, is utilized in a pilot study on 30 CFOs from large Malaysian companies. The instrument is then refined and administered in a national survey which resulted in 305 useable responses.Quantitative data is analyzed using Partial Least Square based Structural Equation Modeling. The results confirm the significant positive influence of attitude, organizational ethical climate, stakeholder pressure, perceived severity of fraud, and the negative influence of financial costs on the behavioral intention to use forensic accounting services. In addition, the moderating effect of organizational size and organizational type on the relationship between behavioral intention and its direct antecedents is supported.This study has both theoretical and practical contributions. The theoretical contribution lies in the integrative conceptual model that has successfully incorporated constructs from the TRA, TPB, HBM, and HOE in investigating the behavioral intention to use forensic accounting services. The organizational intention to use professional services including forensic accounting services have not been investigated previously. This study is also the first ethical decision-making model to incorporate threat perceptions from HBM and awareness from HOE. Finally, perceived risks and perceived benefits from HBM, previously thought to be equivalent to attitude from TPB, have instead been established as significant direct antecedents of attitude.Practically, the findings of this study enables the Malaysian government, professional bodies, company board of directors, organizational stakeholders, and accounting firms to improve their understanding on why organizations resist the use of forensic accounting services in the detection and prevention of fraud. It will also allow them to devise practical methods and promotion strategies to increase the awareness, acceptance, and ultimately the use of forensic accounting services in the fight against fraud.
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Exnerová, Irena. "Podvody, možné způsoby jejich prevence a jejich odhalování." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15787.
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Thesis is focused on problems of fraudulent actions especially in the sphere of economic crime, the detection of undesirable activities and preventive measures. Are constantly new forms and methods of committing economic crimes, and this trend will be reflected in subsequent years.
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Hradilová, Zuzana. "Pojistné podvody." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2014. http://www.nusl.cz/ntk/nusl-232859.
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This diploma thesis deals with problems of insurance fraud in the Czech Republic. The thesis is decided into the several separate parts. The teoretical part describes characteristics of insuracne fraud itselfs, its classification, profile of fraud perpetor and reason of committing instance fraud at all. The next part describes detection of insurance fraud and the subsecvent procedure in investigating insurance fraud. The goal of practical part of diploma thesis is analysis of insurance fraud and questionnaire survey. There will be describe the prevetion of insurance fraud and in the end, there will be several specific cases of insurance fraud.
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Hašková, Kristýna. "Podvod a audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-142209.
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This thesis deals mainly with internal fraud. In the first section, a definition of fraud is mentioned. The second section briefly describes the internal and external fraud and provides their basic structure. The third section deals with the reasons for committing fraud. The fourth section is concerned with the specific forms of internal fraud which come under the basic groups of corruption, misappropriation of assets and statements manipulation and other forms of fraud which may be between the internal and external fraud. The last section provides examples of large and small accounting examples relating to the internal fraudulent activities.
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Konopíková, Marie. "Pojistné podvody." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-205812.
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This thesis is focused on theme of insurance´s fraud, primarily from the legal aspects. The thesis consist of legislative of insurance fraud according to the Criminal Code, also including a list of punishment. The following part dedicate to active insurers fight against cheats, their investigation and using more effective instruments and measures of their prevention. The thesis doesn´t forget statistical data and development in detection of insurance fraud in last 5 years. There is also the judicature of High Court and the examples of practise.
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Depuru, Soma Shekara. "Modeling, Detection, and Prevention of Electricity Theft for Enhanced Performance and Security of Power Grid." University of Toledo / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1341522225.
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Rücklová, Žaneta. "Techniky podvodného jednání a forenzní šetření." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-198862.
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The thesis deals with the issue of fraudulent conduct, detection, investigation and prevention. The first part defines the most common types of fraudulent schemes, including detailed specifications, warning signals and measures to avoid them. Also describes the role and importance of forensic investigation. The second part analyzes the typical offender and the efficiency of detection of fraudulent conduct. The work is completed by tables and graphs that are supported by actual cases of fraud in the Czech Republic and the USA. The third part describes the impact of the Sarbanes-Oxley Act to improve investors protection and prevention in the fight against fraud on the U.S. capital markets.
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Gažová, Iva. "Pojistné podvody." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2010. http://www.nusl.cz/ntk/nusl-232511.
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This diploma thesis deals with the problems of insurance fraud in our society. The thesis is divided into several relatively separate sections. The theoretical part describes a basic characteristic, classification and origins of insurance fraud and it deals with a general description of perpetrators of fraudulent actions. An analysis of fraudulent actions in life and non-life insurance is carried out in the theoretical part of the diploma thesis. This work characterises the importance and the mutual relationship between detection and investigation of fraudulent actions. It also highlights the facts which aid and abet insurance fraud. The aim of the practical part of the diploma thesis was to carry out an analysis of various insurance fraud cases in the realm of motor insurance according to the subject, object and the most frequent variants of fraudulent actions and consequently create a profile of the perpetrator of insurance fraud on the basis of the evaluation of the analysis. The practical case study of client’s expedient behaviour enables us to look on detection of the particular insurance fraud. The end of the diploma thesis deals with recommendations for the measures which should be taken to fight insurance fraud.
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Beraldi, Fidel. "Atualização dinâmica de modelo de regressão logística binária para detecção de fraudes em transações eletrônicas com cartão de crédito." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/45/45134/tde-05022015-232801/.
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Com o avanço tecnológico e econômico, que facilitaram o processo de comunicação e aumento do poder de compra, transações com cartão de crédito tornaram-se o principal meio de pagamento no varejo nacional e internacional (Bolton e Hand , 2002). Neste aspecto, o aumento do número de transações com cartão de crédito é crucial para a geração de mais oportunidades para fraudadores produzirem novas formas de fraudes, o que resulta em grandes perdas para o sistema financeiro (Chan et al. , 1999). Os índices de fraudes têm mostrado que transações no comércio eletrônico (e-commerce) são mais arriscadas do que transações presencias em terminais, pois aquelas não fazem uso de processos seguros e eficientes de autenticação do portador do cartão, como utilização de senha eletrônica. Como os fraudadores se adaptam rapidamente às medidas de prevenção, os modelos estatísticos para detecção de fraudes precisam ser adaptáveis e flexíveis para evoluir ao longo do tempo de maneira dinâmica. Raftery et al. (2010) desenvolveram um método chamado Dynamic Model Averaging (DMA), ou Ponderação Dinâmica de Modelos, que implementa um processo de atualização contínuo ao longo do tempo. Nesta dissertação, desenvolvemos modelos DMA no espaço de transações eletrônicas oriundas do comércio eletrônico que incorporem as tendências e características de fraudes em cada período de análise. Também desenvolvemos modelos de regressão logística clássica com o objetivo de comparar as performances no processo de detecção de fraude. Os dados utilizados para tal são provenientes de uma empresa de meios de pagamentos eletrônico. O experimento desenvolvido mostra que os modelos DMA apresentaram resultados melhores que os modelos de regressão logística clássica quando analisamos a medida F e a área sob a curva ROC (AUC). A medida F para o modelo DMA ficou em 58% ao passo que o modelo de regressão logística clássica ficou em 29%. Já para a AUC, o modelo DMA alcançou 93% e o modelo de regressão logística clássica 84%. Considerando os resultados encontrados para os modelos DMA, podemos concluir que sua característica de atualização ao longo do tempo se mostra um grande diferencial em dados como os de fraude, que sofrem mudanças de comportamento a todo momento. Deste modo, sua aplicação se mostra adequada no processo de detecção de transações fraudulentas no ambiente de comércio eletrônico.Regarding technological and economic development, which made communication process easier and increased purchasing power, credit card transactions have become the primary payment method in national and international retailers (Bolton e Hand , 2002). In this scenario, as the number of transactions by credit card grows, more opportunities are created for fraudsters to produce new ways of fraud, resulting in large losses for the financial system (Chan et al. , 1999). Fraud indexes have shown which e-commerce transactions are riskier than card present transactions, since those do not use secure and efficient processes to authenticate the cardholder, such as using personal identification number (PIN). Due to fraudsters adapt quickly to fraud prevention measures, statistical models for fraud detection need to be adaptable and flexible to change over time in a dynamic way. Raftery et al. (2010) developed a method called Dynamic Model Averaging (DMA), which implements a process of continuous updating over time. In this thesis, we develop DMA models within electronic transactions coming from ecommerce environment, which incorporate the trends and characteristics of fraud in each period of analysis. We have also developed classic logistic regression models in order to compare their performances in the fraud detection processes. The database used for the experiment was provided by a electronic payment service company. The experiment shows that DMA models present better results than classic logistic regression models in respect to the analysis of the area under the ROC curve (AUC) and F measure. The F measure for the DMA was 58% while the classic logistic regression model was 29%. For the AUC, the DMA model reached 93% and the classical model reached 84%. Considering the results for DMA models, we can conclude that its update over time characteristic makes a large difference when it comes to the analysis of fraud data, which undergo behavioral changes continuously. Thus, its application has proved to be appropriate for the detection process of fraudulent transactions in the e-commerce environment.
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Howell, Andrew S. "Fraud prevention : the alignment between fraud-related legislation and fraud government practices." Thesis, Queensland University of Technology, 2017. https://eprints.qut.edu.au/104398/1/Andrew_Howell_Thesis.pdf.
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This thesis examined the alignment between regulations, government guidelines and fraud governance practices in the Australian public sector in efforts to minimise procurement fraud. Through analysis of three recent fraud cases studies, the interface between public sector anti-fraud governance frameworks and how they translate into workplace enforcement practices were considered for purposes of identifying enhanced ways for reducing this type of crime in the future.
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Phillips, Thurman B., and Raymond J. Lanclos. "Data analytics in procurement fraud prevention." Thesis, Monterey, California: Naval Postgraduate School, 2014. http://hdl.handle.net/10945/42708.
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Approved for public release; distribution is unlimitedThe purpose of this research project is to explore the viability of detecting anomalies through using data analytics software as a tool in procurement fraud prevention and to analyze its potential policy implications on federal procurement stakeholders. According to a survey conducted in 2012 by the Association of Certified Fraud Examiners, organizations lose an estimated 5% of their revenues to fraud each year. In order to relate this estimate to the Department of Defense (DOD), this estimated percentage was applied to the requested DOD FY 2013 budget of $613.9 billion outlined in the Fiscal Year 2013 Budget Overview, resulting in a projected total fraud loss of $30.7 billion. The use of data analytics software has the potential to not only detect fraudulent procurements, but also to help deter fraudulent activities before they occur. The results of this research study will be a recommendation on the use of data analytics as a tool to detect anomalies that may indicate procurement fraud in DOD organizations.
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Gill, Karen Ann. "Insurance fraud : causes, characteristics and prevention." Thesis, University of Leicester, 2014. http://hdl.handle.net/2381/29106.
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Although there is a growing volume of research on various kinds of fraud, relatively little has been written about insurance fraud. Even fewer studies have been undertaken on the prevention of insurance fraud. This study aims to fill this gap. It focuses not on large-scale corporate fraud but on individuals ‘fiddling’ their home, motor and travel policies. During the course of this study, the researcher surveyed the public and found that insurance fraud is commonplace, and committed by people of different classes— often unwittingly, and rarely with much regret. Insurance companies were surveyed, and data collected by interviews with insurance staff. It emerged that many insurers did not realise they had an insurance fraud problem, and those that did were either doing little to prevent it or were using ineffective methods. Insurance fraudsters are often given a great deal of help, often by officials who abuse the trust placed in them; insurers’ relationship with the police and with loss adjusters is not geared to stopping fraudsters, and insurance fraud is thus rendered easier. To illustrate this, and with the help of an insurance company, the researcher conducted a mock insurance fraud, and found it easy to commit. This study shows that insurance fraud is mostly an opportunistic crime. Within the study of crime prevention there is an approach which seeks to reduce the number of offences by curtailing the opportunities for crime. This is known as ‘situational crime prevention’, and is based on the ‘rational choice perspective’. Professor Ron Clarke, whose name is most closely associated with the approach, has called for more research to apply the principles and techniques of opportunity reduction to a range of crime types. This thesis represents an attempt to do this in relation to insurance fraud, and in so doing to stimulate ideas on how insurance fraud can be tackled effectively. In addition, it offers a new perspective on the situational approach and the techniques of opportunity reduction, plus a revised classification of these techniques. At the same time it offers a critique of the situational approach itself. The findings suggest that if fraud within the insurance industry is to be taken seriously then there are a range of structural concerns that need to be tackled, and that this moves beyond the scope of situational prevention.
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Oliveira, Paulo Henrique Maestrello Assad. "Detecção de fraudes em cartões: um classificador baseado em regras de associação e regressão logística." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/45/45134/tde-01022016-204144/.
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Os cartões, sejam de crédito ou débito, são meios de pagamento altamente utilizados. Esse fato desperta o interesse de fraudadores. O mercado de cartões enxerga as fraudes como custos operacionais, que são repassados para os consumidores e para a sociedade em geral. Ainda, o alto volume de transações e a necessidade de combater as fraudes abrem espaço para a aplicação de técnicas de Aprendizagem de Máquina; entre elas, os classificadores. Um tipo de classificador largamente utilizado nesse domínio é o classificador baseado em regras. Entretanto, um ponto de atenção dessa categoria de classificadores é que, na prática, eles são altamente dependentes dos especialistas no domínio, ou seja, profissionais que detectam os padrões das transações fraudulentas, os transformam em regras e implementam essas regras nos sistemas de classificação. Ao reconhecer esse cenário, o objetivo desse trabalho é propor a uma arquitetura baseada em regras de associação e regressão logística - técnicas estudadas em Aprendizagem de Máquina - para minerar regras nos dados e produzir, como resultado, conjuntos de regras de detecção de transações fraudulentas e disponibilizá-los para os especialistas no domínio. Com isso, esses profissionais terão o auxílio dos computadores para descobrir e gerar as regras que embasam o classificador, diminuindo, então, a chance de haver padrões fraudulentos ainda não reconhecidos e tornando as atividades de gerar e manter as regras mais eficientes. Com a finalidade de testar a proposta, a parte experimental do trabalho contou com cerca de 7,7 milhões de transações reais de cartões fornecidas por uma empresa participante do mercado de cartões. A partir daí, dado que o classificador pode cometer erros (falso-positivo e falso-negativo), a técnica de análise sensível ao custo foi aplicada para que a maior parte desses erros tenha um menor custo. Além disso, após um longo trabalho de análise do banco de dados, 141 características foram combinadas para, com o uso do algoritmo FP-Growth, gerar 38.003 regras que, após um processo de filtragem e seleção, foram agrupadas em cinco conjuntos de regras, sendo que o maior deles tem 1.285 regras. Cada um desses cinco conjuntos foi submetido a uma modelagem de regressão logística para que suas regras fossem validadas e ponderadas por critérios estatísticos. Ao final do processo, as métricas de ajuste estatístico dos modelos revelaram conjuntos bem ajustados e os indicadores de desempenho dos classificadores também indicaram, num geral, poderes de classificação muito bons (AROC entre 0,788 e 0,820). Como conclusão, a aplicação combinada das técnicas estatísticas - análise sensível ao custo, regras de associação e regressão logística - se mostrou conceitual e teoricamente coesa e coerente. Por fim, o experimento e seus resultados demonstraram a viabilidade técnica e prática da proposta.Credit and debit cards are two methods of payments highly utilized. This awakens the interest of fraudsters. Businesses see fraudulent transactions as operating costs, which are passed on to consumers. Thus, the high number of transactions and the necessity to combat fraud stimulate the use of machine learning algorithms; among them, rule-based classifiers. However, a weakness of these classifiers is that, in practice, they are highly dependent on professionals who detect patterns of fraudulent transactions, transform them into rules and implement these rules in the classifier. Knowing this scenario, the aim of this thesis is to propose an architecture based on association rules and logistic regression - techniques studied in Machine Learning - for mining rules on data and produce rule sets to detect fraudulent transactions and make them available to experts. As a result, these professionals will have the aid of computers to discover the rules that support the classifier, decreasing the chance of having non-discovered fraudulent patterns and increasing the efficiency of generate and maintain these rules. In order to test the proposal, the experimental part of the thesis has used almost 7.7 million transactions provided by a real company. Moreover, after a long process of analysis of the database, 141 characteristics were combined using the algorithm FP-Growth, generating 38,003 rules. After a process of filtering and selection, they were grouped into five sets of rules which the biggest one has 1,285 rules. Each of the five sets was subjected to logistic regression, so their rules have been validated and weighted by statistical criteria. At the end of the process, the goodness of fit tests were satisfied and the performance indicators have shown very good classification powers (AUC between 0.788 and 0.820). In conclusion, the combined application of statistical techniques - cost sensitive learning, association rules and logistic regression - proved being conceptually and theoretically cohesive and coherent. Finally, the experiment and its results have demonstrated the technical and practical feasibilities of the proposal.
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Frank, Mari J. "Identity theft prevention and survival /." [Laguna Niguel, Calif.] : M.J. Frank and Associates, 1999. http://www.identitytheft.org.
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ID-theft survival kit -- Book From victim to victor -- ID theft FAQ -- Audiocassettes -- Identity theft resources -- Testimonials -- ID theft action letters -- About the author -- Media appearances -- Identity theft laws -- Theft Deterrence Act.Title from opening screen, December 28, 1999.
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Ayamga, Dominic. "TELECOMMUNICATION FRAUD PREVENTION POLICIES AND IMPLEMENTATION CHALLENGE." Thesis, Luleå tekniska universitet, Institutionen för system- och rymdteknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-69730.
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The telecommunication system has being one of the greatest inventions of man. Ever since its introduction, it has grown to become the backbone of development and a platform for good governance for most countries throughout the world. Sadly, this good invention of man was never designed with its security or the security of its services in mind [22]. Despite the importance of telecommunication, and the existence of telecommunication systems for so many years, telecommunication system security are neither well understood nor managed effectively [22]. After several years of telecommunication system existence, security concerns are becoming a threat to its existence and operations. All countries have policies regulating telecommunication operations as well as policies to ensure sanity in the use of telecommunication platforms to the benefit of their societies, governments and the telecom operators. The challenge however, is how efficient and effective these policies are implemented. These challenges, create room for criminals to commit fraud using telecom platforms by exploiting the weaknesses in either the policies or the lack of will to implement the policies by regulators. This thesis used field research method to examine the existing telecommunication fraud prevention policies, the current challenges in implementing these policies and the existing telecom frauds. Using the country Ghana as a case study, the current challenges were broadly placed into three (3) categories as follows: (a) regulators challenges, (b) operators challenges and (c) User/subscriber challenges. Unlike findings of previous studies, the research found that: (i) inefficient telecommunication fraud prevention policies, (ii) the quest to earn high revenue in international termination fees to sustain the economy and telecom operations and (iii) lack of proper coordination and cooperation between implementation agencies, are the new challenges which were not previously stated as challenges to the implementations of telecommunication fraud prevention policies. This does not discount the fact that some of the previously revealed challenges persist. The research findings are used to generalised for other developing countries with features similar to Ghana especially sub-Sahara African countries. And also, all the recommendations are applicable as well.
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Rahman, Md Mizanur. "Search Rank Fraud Prevention in Online Systems." FIU Digital Commons, 2018. https://digitalcommons.fiu.edu/etd/3909.
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The survival of products in online services such as Google Play, Yelp, Facebook and Amazon, is contingent on their search rank. This, along with the social impact of such services, has also turned them into a lucrative medium for fraudulently influencing public opinion. Motivated by the need to aggressively promote products, communities that specialize in social network fraud (e.g., fake opinions and reviews, likes, followers, app installs) have emerged, to create a black market for fraudulent search optimization. Fraudulent product developers exploit these communities to hire teams of workers willing and able to commit fraud collectively, emulating realistic, spontaneous activities from unrelated people. We call this behavior “search rank fraud”. In this dissertation, we argue that fraud needs to be proactively discouraged and prevented, instead of only reactively detected and filtered. We introduce two novel approaches to discourage search rank fraud in online systems. First, we detect fraud in real-time, when it is posted, and impose resource consuming penalties on the devices that post activities. We introduce and leverage several novel concepts that include (i) stateless, verifiable computational puzzles that impose minimal performance overhead, but enable the efficient verification of their authenticity, (ii) a real-time, graph based solution to assign fraud scores to user activities, and (iii) mechanisms to dynamically adjust puzzle difficulty levels based on fraud scores and the computational capabilities of devices. In a second approach, we introduce the problem of fraud de-anonymization: reveal the crowdsourcing site accounts of the people who post large amounts of fraud, thus their bank accounts, and provide compelling evidence of fraud to the users of products that they promote. We investigate the ability of our solutions to ensure that fraud does not pay off.
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Lu, Yifei. "Deep neural networks and fraud detection." Thesis, Uppsala universitet, Tillämpad matematik och statistik, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-331833.
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Domingues, Rémi. "Machine Learning for Unsupervised Fraud Detection." Thesis, KTH, Skolan för datavetenskap och kommunikation (CSC), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-181027.
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Fraud is a threat that most online service providers must address in the development of their systems to ensure an efficient security policy and the integrity of their revenue. Amadeus, a Global Distribution System providing a transaction platform for flight booking by travel agents, is targeted by fraud attempts that could lead to revenue losses and indemnifications. The objective of this thesis is to detect fraud attempts by applying machine learning algorithms to bookings represented by Passenger Name Record history. Due to the lack of labelled data, the current study presents a benchmark of unsupervised algorithms and aggregation methods. It also describes anomaly detection techniques which can be applied to self-organizing maps and hierarchical clustering. Considering the important amount of transactions per second processed by Amadeus back-ends, we eventually highlight potential bottlenecks and alternatives.
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Jurgovsky, Johannes. "Context-aware credit card fraud detection." Thesis, Lyon, 2019. http://www.theses.fr/2019LYSEI109.
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La fraude par carte de crédit est devenue un problème majeur dans le secteur des paiements électroniques. Dans cette thèse, nous étudions la détection de fraude basée sur les données transactionnelles et abordons plusieurs de ces défis complexes en utilisant des méthodes d'apprentissage automatique visant à identifier les transactions frauduleuses qui ont été émises illégitimement au nom du titulaire légitime de la carte. En particulier, nous explorons plusieurs moyens d’exploiter les informations contextuelles au-delà des attributs de base d’une transaction, notamment au niveau de la transaction, au niveau de la séquence et au niveau de l'utilisateur. Au niveau des transactions, nous cherchons à identifier les transactions frauduleuses qui présentent des caractéristiques distinctes des transactions authentiques. Nous avons mené une étude empirique de l’influence du déséquilibre des classes et des horizons de prévision sur la performance d d'un classifieur de type random forest. Nous augmentons les transactions avec des attributs supplémentaires extraits de sources de connaissances externes et montrons que des informations sur les pays et les événements du calendrier améliorent les performances de classification, particulièrement pour les transactions ayant lieu sur le Web. Au niveau de la séquence, nous cherchons à détecter les fraudes qui sont difficiles à identifier en elles-mêmes, mais particulières en ce qui concerne la séquence à court terme dans laquelle elles apparaissent. Nous utilisons un réseau de neurone récurrent (LSTM) pour modéliser la séquence de transactions. Nos résultats suggèrent que la modélisation basée sur des LSTM est une stratégie prometteuse pour caractériser des séquences de transactions ayant lieu en face à face, mais elle n’est pas adéquate pour les transactions ayant lieu sur le Web. Au niveau de l'utilisateur, nous travaillons sur une stratégie existante d'agrégation d'attributs et proposons un concept flexible nous permettant de calculer de nombreux attributs au moyen d'une syntaxe simple. Nous fournissons une implémentation basée sur CUDA pour pour accélerer le temps de calcul de deux ordres de grandeur. Notre étude de sélection des attributs révèle que les agrégats extraits de séquences de transactions des utilisateurs sont plus utiles que ceux extraits des séquences de marchands. De plus, nous découvrons plusieurs ensembles d'attributs candidats avec des performances équivalentes à celles des agrégats fabriqués manuellement tout en étant très différents en termes de structure. En ce qui concerne les travaux futurs, nous évoquons des méthodes d'apprentissage artificiel simples et transparentes pour la détection des fraudes par carte de crédit et nous esquissons une modélisation simple axée sur l'utilisateurCredit card fraud has emerged as major problem in the electronic payment sector. In this thesis, we study data-driven fraud detection and address several of its intricate challenges by means of machine learning methods with the goal to identify fraudulent transactions that have been issued illegitimately on behalf of the rightful card owner. In particular, we explore several means to leverage contextual information beyond a transaction's basic attributes on the transaction level, sequence level and user level. On the transaction level, we aim to identify fraudulent transactions which, in terms of their attribute values, are globally distinguishable from genuine transactions. We provide an empirical study of the influence of class imbalance and forecasting horizons on the classification performance of a random forest classifier. We augment transactions with additional features extracted from external knowledge sources and show that external information about countries and calendar events improves classification performance most noticeably on card-not-present transaction. On the sequence level, we aim to detect frauds that are inconspicuous in the background of all transactions but peculiar with respect to the short-term sequence they appear in. We use a Long Short-term Memory network (LSTM) for modeling the sequential succession of transactions. Our results suggest that LSTM-based modeling is a promising strategy for characterizing sequences of card-present transactions but it is not adequate for card-not-present transactions. On the user level, we elaborate on feature aggregations and propose a flexible concept allowing us define numerous features by means of a simple syntax. We provide a CUDA-based implementation for the computationally expensive extraction with a speed-up of two orders of magnitude. Our feature selection study reveals that aggregates extracted from users' transaction sequences are more useful than those extracted from merchant sequences. Moreover, we discover multiple sets of candidate features with equivalent performance as manually engineered aggregates while being vastly different in terms of their structure. Regarding future work, we motivate the usage of simple and transparent machine learning methods for credit card fraud detection and we sketch a simple user-focused modeling approach
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Dahabiyeh, Laila Ali. "IS security networks in credit card fraud prevention." Thesis, University of Warwick, 2017. http://wrap.warwick.ac.uk/88609/.
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In our increasingly connected world, maintaining the security of information systems is challenging. Today’s interconnected business environment calls for a change in how IS security is achieved to include thinking about the entire networks of relationships involved in preventing threats rather than just focusing on individual organizational security processes. Despite acknowledging the role of distributed and heterogeneous actors in achieving a secure environment, there is a lack of knowledge of how these actors actually prevent security threats. Moreover, the heterogeneity of actors involved gives rise to the issue of incentives needed to align their interests to ensure successful collective security efforts. This PhD thesis addresses these issues by zooming in on security networks, defined as collective efforts pursued by distributed actors to develop and adopt prevention measures to achieve security, to explain how these networks prevent security threats and identify the incentive mechanisms for converging the network’s heterogeneous actors. I challenge equilibrium and linearity assumptions identified in the current literature and argue for the need to adopt different theoretical and methodological approaches to uncover the dynamics in these networks. Through a historical case study of credit card fraud and how its prevention measures evolved over the last 55 years, I develop a process model of prevention encounters in security networks. The model depicts the dynamic and interactive nature of the prevention process and shows how the three proposed prevention mechanisms, namely, proposing solutions, resolving dissonance, and paving the way, interact to achieve prevention. The thesis further proposes three new forms of incentive mechanisms (transformative, preparatory, and captive) that are crucial for the survival of collective security efforts and show how they interact with the three prevention mechanisms. By this, this research complements the current security networks literature by offering a process model that explains how security networks achieve prevention. In addition, the interplay between the three incentive mechanisms reveals that incentives are not only ready-made structures or one-time event as depicted in the current literature but that they should also be seen as a socially dynamic process.
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Edmonds, Mark Allen. "THE INVISIBLE FRAUD: THE IMPACT OF INATTENTIONAL BLINDNESS ON AUDITOR FRAUD DETECTION." OpenSIUC, 2016. https://opensiuc.lib.siu.edu/dissertations/1153.
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Evidence gathered from major fraud investigations over the last decade has revealed that auditors in these cases failed to attend to fraud red flags within the substantive testing evidence. Research in psychology regarding inattentional blindness (IB) provides a theoretical framework for explaining why auditors may be prone to missing fraud red flags. This study examines the presence of IB during the performance of substantive testing and proposes two distinct interventions. Each intervention is predicted to improve auditor fraud detection. In a scenario involving fraudulent revenue transactions, findings show that a slight modification to the standard audit procedures significantly improves an auditor’s detection of red flags indicative of fraud. A second intervention involving the performance of a strategic reasoning task did not yield significant results. Overall, the results suggest that audit firms should consider making a cost effective adjustment to their standard audit program to improve fraud detection.
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Westerlund, Fredrik. "CREDIT CARD FRAUD DETECTION (Machine learning algorithms)." Thesis, Umeå universitet, Statistik, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-136031.
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Credit card fraud is a field with perpetrators performing illegal actions that may affect other individuals or companies negatively. For instance, a criminalcan steal credit card information from an account holder and then conduct fraudulent transactions. The activities are a potential contributory factor to how illegal organizations such as terrorists and drug traffickers support themselves financially. Within the machine learning area, there are several methods that possess the ability to detect credit card fraud transactions; supervised learning and unsupervised learning algorithms. This essay investigates the supervised approach, where two algorithms (Hellinger Distance Decision Tree (HDDT) and Random Forest) are evaluated on a real life dataset of 284,807 transactions. Under those circumstances, the main purpose is to develop a “well-functioning” model with a reasonable capacity to categorize transactions as fraudulent or legit. As the data is heavily unbalanced, reducing the false-positive rate is also an important part when conducting research in the chosen area. In conclusion, evaluated algorithms present a fairly similar outcome, where both models have the capability to distinguish the classes from each other. However, the Random Forest approach has a better performance than HDDT in all measures of interest.
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Yau, Kin-pong Harry. "The role of accountants in fraud detection." Click to view the E-thesis via HKUTO, 2000. http://sunzi.lib.hku.hk/hkuto/record/B42575552.
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Rose, Lydia M. "Modernizing Check Fraud Detection with Machine Learning." Thesis, Utica College, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=13421455.
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Even as electronic payments and virtual currencies become more popular, checks are still the nearly ubiquitous form of payment for many situations in the United States such as payroll, purchasing a vehicle, paying rent, and hiring a contractor. Fraud has always plagued this form of payment, and this research aimed to capture the scope of this 15th century problem in the 21st century. Today, counterfeit checks originating from overseas are the scourge of online dating sites, classifieds forums, and mailboxes throughout the country. Additional frauds including alteration, theft, and check kiting also exploit checks. Check fraud is causing hundreds of millions in estimated losses to both financial institutions and consumers annually, and the problem is growing. Fraud investigators and financial institutions must be better educated and armed to successfully combat it. This research study collected information on the history of checks, forms of check fraud, victimization, and methods for check fraud prevention and detection. Check fraud is not only a financial issue, but also a social one. Uneducated and otherwise vulnerable consumers are particularly targeted by scammers exploiting this form of fraud. Racial minorities, elderly, mentally ill, and those living in poverty are disproportionately affected by fraud victimization. Financial institutions struggle to strike a balance between educating customers, complying with regulations, and tailoring alerts that are both valuable and fast. Applications of artificial intelligence including machine learning and computer vision have many recent advancements, but financial institution anti-fraud measures have not kept pace. This research concludes that the onus rests on financial institutions to take a modern approach to check fraud, incorporating machine learning into real-time reviews, to adequately protect victims.
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Dan, Gorton. "Aspects of Modeling Fraud Prevention of Online Financial Services." Doctoral thesis, KTH, Transportvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-176298.
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Banking and online financial services are part of our critical infrastructure. As such, they comprise an Achilles heel in society and need to be protected accordingly. The last ten years have seen a steady shift from traditional show-off hacking towards cybercrime with great economic consequences for society. The different threats against online services are getting worse, and risk management with respect to denial-of-service attacks, phishing, and banking Trojans is now part of the agenda of most financial institutions. This trend is overseen by responsible authorities who step up their minimum requirements for risk management of financial services and, among other things, require regular risk assessment of current and emerging threats.For the financial institution, this situation creates a need to understand all parts of the incident response process of the online services, including the technology, sub-processes, and the resources working with online fraud prevention. The effectiveness of each countermeasure has traditionally been measured for one technology at a time, for example, leaving the fraud prevention manager with separate values for the effectiveness of authentication, intrusion detection, and fraud prevention. In this thesis, we address two problems with this situation. Firstly, there is a need for a tool which is able to model current countermeasures in light of emerging threats. Secondly, the development process of fraud detection is hampered by the lack of accessible data.In the main part of this thesis, we highlight the importance of looking at the “big risk picture” of the incident response process, and not just focusing on one technology at a time. In the first article, we present a tool which makes it possible to measure the effectiveness of the incident response process. We call this an incident response tree (IRT). In the second article, we present additional scenarios relevant for risk management of online financial services using IRTs. Furthermore, we introduce a complementary model which is inspired by existing models used for measuring credit risks. This enables us to compare different online services, using two measures, which we call Expected Fraud and Conditional Fraud Value at Risk. Finally, in the third article, we create a simulation tool which enables us to use scenario-specific results together with models like return of security investment, to support decisions about future security investments.In the second part of the thesis, we develop a method for producing realistic-looking data for testing fraud detection. In the fourth article, we introduce multi-agent based simulations together with social network analysis to create data which can be used to fine-tune fraud prevention, and in the fifth article, we continue this effort by adding a platform for testing fraud detection.Finansiella nättjänster är en del av vår kritiska infrastruktur. På så vis utgör de en akilleshäl i samhället och måste skyddas på erforderligt sätt. Under de senaste tio åren har det skett en förskjutning från traditionella dataintrång för att visa upp att man kan till en it-brottslighet med stora ekonomiska konsekvenser för samhället. De olika hoten mot nättjänster har blivit värre och riskhantering med avseende på överbelastningsattacker, nätfiske och banktrojaner är nu en del av dagordningen för finansiella institutioner. Denna trend övervakas av ansvariga myndigheter som efterhand ökar sina minimikrav för riskhantering och bland annat kräver regelbunden riskbedömning av befintliga och nya hot.För den finansiella institutionen skapar denna situation ett behov av att förstå alla delar av incidenthanteringsprocessen, inklusive dess teknik, delprocesser och de resurser som kan arbeta med bedrägeribekämpning. Traditionellt har varje motåtgärds effektivitet mätts, om möjligt, för en teknik i taget, vilket leder till att ansvariga för bedrägeribekämpning får separata värden för autentisering, intrångsdetektering och bedrägeridetektering.I denna avhandling har vi fokuserat på två problem med denna situation. För det första finns det ett behov av ett verktyg som kan modellera effektiviteten för institutionens samlade motåtgärder mot bakgrund av befintliga och nya hot. För det andra saknas det tillgång till data för forskning rörande bedrägeridetektering, vilket hämmar utvecklingen inom området.I huvuddelen av avhandlingen ligger tonvikten på att studera ”hela” incidenthanteringsprocessen istället för att fokusera på en teknik i taget. I den första artikeln presenterar vi ett verktyg som gör det möjligt att mäta effektiviteten i incidenthanteringsprocessen. Vi kallar detta verktyg för ”incident response tree” (IRT) eller ”incidenthanteringsträd”. I den andra artikeln presenterar vi ett flertal scenarier som är relevanta för riskhantering av finansiella nättjänster med hjälp av IRT. Vi utvecklar också en kompletterande modell som är inspirerad av befintliga modeller för att mäta kreditrisk. Med hjälp av scenarioberoende mått för ”förväntat bedrägeri” och ”value at risk”, har vi möjlighet att jämföra risker mellan olika nättjänster. Slutligen, i den tredje artikeln, skapar vi ett agentbaserat simuleringsverktyg som gör det möjligt att använda scenariospecifika resultat tillsammans med modeller som ”avkastning på säkerhetsinvesteringar” för att stödja beslut om framtida investeringar i motåtgärder.I den andra delen av avhandlingen utvecklar vi en metod för att generera syntetiskt data för test av bedrägeridetektering. I den fjärde artikeln presenterar vi ett agentbaserat simuleringsverktyg som med hjälp av bland annat ”sociala nätverksanalyser” kan användas för att generera syntetiskt data med realistiskt utseende. I den femte artikeln fortsätter vi detta arbete genom att lägga till en plattform för testning av bedrägeridetektering.
QC 20151103
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Perols, Johan L. "Detecting Financial Statement Fraud: Three Essays on Fraud Predictors, Multi-Classifier Combination and Fraud Detection Using Data Mining." [Tampa, Fla] : University of South Florida, 2008. http://purl.fcla.edu/usf/dc/et/SFE0002486.
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Brawerman, Alessandro. "A Fraud-Prevention Framework for Software Defined Radio Mobile Devices." Diss., Georgia Institute of Technology, 2005. http://hdl.handle.net/1853/7162.
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The superior reconfigurability of software defined radio mobile devices has made it one of the most promising technology on the wireless network and in the mobile communication industry.
The evolution from a static and rigid system to a highly dynamic environment, which offers many advantages over current systems, has been made possible thanks to the concepts of programmability
and reconfigurability introduced by the software defined radio technology and the higher level of flexibility and openness of this technology's devices.
Clearly, the software defined radio mobile device's flexibility is a great advantage since the customer is able to use the same device in different parts of the world, with different wireless technologies.
Despite the advantages, there are still issues to be discussed regarding security. According to the Software Defined Radio Forum some of the concerns are the radio configuration download, storage and installation, user's privacy, and cloning.
To address the SDR Forum concerns a raud-prevention framework is proposed. The framework is composed by new pieces of hardware, new modules and new protocols that together greatly enhance the overall security of software defined radio mobile devices and this new highly dynamic environment.
The framework offers security monitoring against malicious attacks and viruses that may affect the configuration data; protects sensitive information through the use of protected storage; creates and protects an identity for the system; employs a secure and efficient protocol for radio configuration download and update; and finally, establishes an anti-cloning scheme, which not
only guarantees that no units can be cloned over the air but also elevates the level of difficulty to clone units if the attacker has physical access to those units. Even if cloned units exist, the anti-cloning scheme is able to identify them and deny any service.
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Reaves, Michael Leland. "Healthcare Inequality & Fraud Prevention: Paternalism Justified to Enable Choice." Thesis, The University of Arizona, 2015. http://hdl.handle.net/10150/579024.
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Under the newest health policy in the United States, The Patient Protection & Affordable Care Act, Medicaid expansions in consenting states enable low-income individuals to obtain health insurance. Part I provides an argument defending a positive duty to facilitate choice in health services. The section discusses the conflict in political theory on health inequity, and why an expansion of Medicaid is the most effective plan to improve the health status of America. Part II provides an argument to increase funding to government agencies responsible for prosecuting fraud, waste, and abuse in the healthcare sector. Every dollar of funding to healthcare fraud prevention yields an eightfold return, yet many argue for budget cuts to sustain other government programs. Well-funded agencies are necessary if the government wishes to recover the billions lost each year to criminal activity. One solution is a redirection of funds from wasteful sectors to more effective programs. Congress should choose to fund programs that produce better health and economic outcomes for the U.S. Paternalism is justified to enable choice in this sector by reducing healthcare inequality, improving health outcomes, and recovering funds typically forfeited to criminals.
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Amaya, de la Pena Ignacio. "Fraud detection in online payments using Spark ML." Thesis, KTH, Skolan för informations- och kommunikationsteknik (ICT), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-219916.
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Frauds in online payments cause billions of dollars in losses every year. To reduce them, traditional fraud detection systems can be enhanced with the latest advances in machine learning, which usually require distributed computing frameworks to handle the big size of the available data. Previous academic work has failed to address fraud detection in real-world environments. To fill this gap, this thesis focuses on building a fraud detection classifier on Spark ML using real-world payment data. Class imbalance and non-stationarity reduced the performance of our models, so experiments to tackle those problems were performed. Our best results were achieved by applying undersampling and oversampling on the training data to reduce the class imbalance. Updating the model regularly to use the latest data also helped diminishing the negative effects of non-stationarity. A final machine learning model that leverages all our findings has been deployed at Qliro, an important online payments provider in the Nordics. This model periodically sends suspicious purchase orders for review to fraud investigators, enabling them to catch frauds that were missed before.Bedrägerier vid online-betalningar medför stora förluster, så företag bygger bedrägeribekämpningssystem för att förhindra dem. I denna avhandling studerar vi hur maskininlärning kan tillämpas för att förbättra dessa system. Tidigare studier har misslyckats med att hantera bedrägeribekämpning med verklig data, ett problem som kräver distribuerade beräkningsramverk för att hantera den stora datamängden. För att lösa det har vi använt betalningsdata från industrin för att bygga en klassificator för bedrägeridetektering via Spark ML. Obalanserade klasser och icke-stationäritet minskade träffsäkerheten hos våra modeller, så experiment för att hantera dessa problem har utförts. Våra bästa resultat erhålls genom att kombinera undersampling och oversampling på träningsdata. Att använda bara den senaste datan och kombinera flera modeller som ej har tränats med samma data förbättrar också träffsäkerheten. En slutgiltig modell har implementerats hos Qliro, en stor leverantör av online betalningar i Norden, vilket har förbättrat deras bedrägeribekämpningssystem och hjälper utredare att upptäcka bedrägerier som tidigare missades.
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Dal, Pozzolo Andrea. "Adaptive Machine Learning for Credit Card Fraud Detection." Doctoral thesis, Universite Libre de Bruxelles, 2015. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/221654.
Full textAbstract:
Billions of dollars of loss are caused every year by fraudulent credit card transactions. The design of efficient fraud detection algorithms is key for reducing these losses, and more and more algorithms rely on advanced machine learning techniques to assist fraud investigators. The design of fraud detection algorithms is however particularly challenging due to the non-stationary distribution of the data, the highly unbalanced classes distributions and the availability of few transactions labeled by fraud investigators. At the same time public data are scarcely available for confidentiality issues, leaving unanswered many questions about what is the best strategy. In this thesis we aim to provide some answers by focusing on crucial issues such as: i) why and how undersampling is useful in the presence of class imbalance (i.e. frauds are a small percentage of the transactions), ii) how to deal with unbalanced and evolving data streams (non-stationarity due to fraud evolution and change of spending behavior), iii) how to assess performances in a way which is relevant for detection and iv) how to use feedbacks provided by investigators on the fraud alerts generated. Finally, we design and assess a prototype of a Fraud Detection System able to meet real-world working conditions and that is able to integrate investigators’ feedback to generate accurate alerts.Doctorat en Sciences
info:eu-repo/semantics/nonPublished
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Zhou, Zhihong. "Applying manufacturing batch techniques to customer fraud detection /." View abstract or full-text, 2004. http://library.ust.hk/cgi/db/thesis.pl?IEEM%202004%20ZHOU.
Full textAbstract:
Thesis (M. Phil.)--Hong Kong University of Science and Technology, 2004.Includes bibliographical references (leaves 39-42). Also available in electronic version. Access restricted to campus users.
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Riney, Felicia Ann. "A qualitative study| Being proactive in detecting and preventing fraud in the post Sarbanes-Oxley era." Thesis, University of Phoenix, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10164149.
Full textAbstract:
The purpose of this study is to apply the qualitative research method of descriptive single-case study design to explore the phenomenon of fraud in companies in the state of Arkansas by conducting face-to-face interviews with mid-level officers, distributing questionnaires to upper-level officers, and reviewing company documentation in the retail, professional services, or manufacturing industries in Arkansas. The focus is to understand the phenomenon of fraud and company officers’ perceptions about tools for detecting and preventing fraud. Financial statement fraud tactics make up 9% of the fraud cases globally, which equates to a median loss of $1 million (Association of Certified Fraud Examiners, 2014). The research method involves the triangulation of data from interviewing mid-level company officers, distributing questionnaires to upper-level company officers, and reviewing organizational policy and procedure documents. Interviews will consist of at least 20–35 participants in a mid-level officer position to ascertain their perceptions about the fraud triangle as a tool and the Baldrige Criteria for Performance Excellence (BCPE) as a framework, a questionnaire will be distributed to upper-level officers to confirm/disconfirm themes, and company historical documents will be reviewed. Because officers are accountable for the accuracy of financial reporting and the ethical conduct of employees, establishing methods for detecting and preventing fraud averts fraudulent acts such as the embezzlement, false reporting, or bribery.
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Bergman, Bengt. "E-fraud E-fraud, state of the art and counter measures." Thesis, Linköping University, Department of Computer and Information Science, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-2798.
Full textAbstract:
This thesis investigates fraud and the situation on Internet with e-commerce today, to point on some potential threats and needed countermeasures. The work reviews several state of the art e-fraud schemes, techniques used in the schemes and statistics on the extent of e-fraud. This part shows that e-frauds are today both sophisticated and widespread.
Since real world frauds are deemed impossible to fully cover in order to predict potential new e-frauds, the thesis adopts a different approach. It suggests two abstraction models for fraud cases, a protocol model and a functional model. These are used to perform analysis on case studies on both telecom frauds and e-frauds. The analysis presents characteristics for both types of frauds. Using one of the abstraction models, the functional model, conceptually similar cases among telecom frauds as well as e-fraud cases are identified. The similar cases in each category are then compared, using the other abstraction model, the protocol model. The study shows that concepts from telecom frauds already exist in e-frauds.
Several challenges and some possibilities in e-fraud prevention and detection are also extracted in the comparative study of the different categories. The major consequence of the challenges is e-frauds’ higher scalability compared to telecom frauds.
Finally, this thesis covers several existing countermeasures in e-commerce along with specific countermeasures against auction fraud, phishing and spam. However, it is shown that these countermeasures do not address the challenges in e-fraud prevention and detection to a satisfactory extent. Therefore, this thesis proposes several high-level countermeasures in order to address the challenges.
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Taylor, Gordon Douglas. "Actions Taken by Texas School Districts to Prevent Fraud." Thesis, University of North Texas, 2011. https://digital.library.unt.edu/ark:/67531/metadc68052/.
Full textAbstract:
This research is a descriptive analysis answering the question, what measures are currently taken by the leadership―boards of trustees and superintendents of schools―of Texas school districts to prevent embezzlement? The research perspective utilized was quantitative with a descriptive, cross-sectional design. Data collection was accomplished through a survey with questions constructed from the most commonly recommended strategies discovered through the review of literature. The survey was distributed to the 1031 superintendents of school districts in Texas via email. The response rate was 33% or 339 returned surveys. The data set created concentrates on the four most common preventive measures: policy and procedure, management, auditing, and ethics. These measures are considered as they function to interrupt the principles of the fraud triangle. Comparisons were completed regarding region, district size, superintendent tenure and superintendent experience. Policy adoption was found to be extremely widespread. Procedures written to fully implement policy were less prevalent. Review of management practices found problems concerning credit cards, personnel evaluations, and password access to multiple computer finance recordkeeping systems concentrated in one employee. External auditing programs were universal due to statutory mandate but internal auditors and internal audit committees were few. Ethics training for business office personnel existed but with little consistent application across districts. The adoption of a code of ethics for business office personnel was rare. Recommendations made were that school leaders should be educated concerning appropriate actions in the common prevention areas. They need an to understand the importance of internal auditing, know the language in local policy, and they need to write procedures.
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Slezak, Kathleen. "Fraud Prevention and Employee Rationalization in New York State Public Schools." Thesis, State University of New York at Albany, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3611898.
Full textAbstract:
Prompted by frequent media reports of school fraud and a lack of relevant K-12 literature, this research study was designed to investigate current fraud prevention practices in public school districts in New York State. Using a "fraud triangle" model, an analysis of existing legislation and professional practice guidelines reveals that an integral element is being overlooked in current fraud prevention efforts, namely employee attitudes (more formally rationalization).
In an effort to fill this gap, management and accounting literature is used to identify ten specific practices associated with a decreased likelihood of fraud rationalization in the business setting. Primary research is then used to ascertain the extent to which these business practices have been implemented in New York State public schools. HLM is used to examine the nature of the relationship between the presence of these practices within a school district and employee attitudes about rationalization, as a proxy measure of fraud risk.
Data concerning both district practices and employee attitudes about fraud were collected using an online survey of 938 employees from 56 randomly selected K-12 school districts in New York State. Findings reveal low or non-existent levels of district implementation for eight of the ten suggested fraud prevention strategies. However, where strategies have been implemented, employees are less likely to report rationalization about fraud. (As the number of strategies increases, rationalization tends to decrease.) The effect of individual strategies is examined. Several district and employee demographic factors are also found to have mitigating effects.
Based on the results of this research and analysis, specific recommendations are presented in an attempt to improve school district fraud prevention efforts. The analysis also suggests areas where follow-up research studies are warranted in light of this new base-line data.
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Adawiah, Engku Rabiah. "Securities regulation and the prevention of securities fraud : a comparative study." Thesis, University of Aberdeen, 1998. http://digitool.abdn.ac.uk/R?func=search-advanced-go&find_code1=WSN&request1=AAIU532150.
Full textAbstract:
The study aims at identifying the most appropriate and effective approach towards securities regulation and the prevention of securities fraud, given the specific legal and socio-economic circumstances of a particular country. On the basis of the above premise, a number of more specific objectives of the study can be drawn, namely: • to ascertain the need for securities regulation by examining the concept and theory of regulation; • to examine the concept and theory of securities fraud by highlighting some of the definitional and criminological debate on it; • to evaluate the merits and demerits of certain types of regulatory measures in order to identify the most appropriate method of regulation in a given set of circumstances; • to assess the appropriateness of using the criminal law as a primary enforcement tool against securities fraud and the suitability of adopting other alternative remedies; and • to identify the main problems encountered in the regulation of securities and find ways to overcome them. Focusing on the above objectives, the study examines contemporary approaches towards the regulation of securities and the prevention of securities fraud, with special reference to two countries, namely, the United Kingdom and Malaysia. As a result, the study finds that despite the numerous objections against regulatory intervention in the operation of the financial markets, the practical reality of the modern-day securities market arguably necessitates some forms of regulation of the market. However, the choice of regulatory method is crucial in determining the success of the regulatory process in curing market inefficiencies and failures. Interestingly, the study discloses that the particular circumstances of a country may have a significant influence on the choice of regulatory method. Thus, a method of regulation that works well in a particular country may not necessarily work as well in a different country with a different set of circumstances. In addition, the method of regulation should also be flexible enough to meet the changing needs of the dynamic financial market.
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Kappelin, Frida, and Jimmie Rudvall. "Fraud Detection within Mobile Money : A mathematical statistics approach." Thesis, Blekinge Tekniska Högskola, Institutionen för datalogi och datorsystemteknik, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-10898.
Full textAbstract:
Context: Today it is easy to do banking transaction digitally, both on a computer or by using a mobile phone. As the banking-services increases and gets implemented to multi-platforms it makes it easier for a fraudster to commit financial fraud. This thesis will focus on investigating log-files from a Mobile Money system that makes it possible to do banking transactions with a mobile phone. Objectives: The objectives in this thesis is to evaluate if it is possible to combine two statistical methods, Benford's law together with statistical quantiles, to find a statistical way to find fraudsters within a Mobile Money system. Methods: Rules was extracted from a case study with focus on a Mobile Money system and limits was calculated by using quantiles. A fraud detector was implemented that use these rules together with limits and Benford's law in order to detect fraud.The fraud detector used the methods both independently and combined.The performance was then evaluated. Results: The results show that it is possible to use the Benford's law and statistical quantiles within the studied Mobile Money system. It is also shown that there is only a very small difference when the two methods are combined or not both in detection rate and accuracy precision. Conclusions: We conclude that by combining the chosen methods it is possible to get a medium-high true positive rates and very low false positive rates. The most effective method to find fraudsters is by only using quantiles. However, combining Benford's law with quantiles gives the second best result.
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Aborbie, Solomon. "Narrowing the Gap of Financial Fraud Detection in Corporations." Thesis, Walden University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3688003.
Full textAbstract:
Business leaders remain exposed to financial and accounting fraud as well as loss of profitability, despite the dictates of the SOX Act of 2002. The most challenging aspect of corporate management is the unexpected nature of an emerging, existing, or an inherent financial risk. Guided by the evolution of fraud theory, this exploratory case study's purpose was to identify and explore the financial management strategies that corporate financial managers need to adequately protect investors. Twenty participants from a population group of corporate auditors of Fortune 1000 corporations within 70 miles of Columbus, Ohio provided input for this study. Data from the interviews were analyzed through coding, reviewing, categorizing, and combining common statements. The research findings included themes of knowledge and types of risks; the impact of financial fraud and risks on investment; the impact of accounting, auditing, and financial reporting standards; as well as financial management training to minimize audit expectations. These themes formed the focus of exploring the financial management strategies that corporate financial managers need to adequately protect investors and investments. In addition to the antifraud measures, financial managers may detect and control inherent risks in emerging opportunities for positive social change that includes enhanced knowledge in diversification of investments, an increase in economic resources, economic growth, and greater employment in the United States.
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Liao, Chen-Yin, and 廖芝吟. "VoIP Dial Fraud Prevention and Detection." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/50557102922694736885.
Full textAbstract:
碩士大同大學
資訊工程學系(所)
100
Due to the low cost of VoIP, it attracts many companies to introduce the technology into the enterprise for internal use to reduce the cost of communication. However, it is quite often that the user confidential information is stolen. In this case, the hacker may impersonate the user to make high cost calls. The extra telephone charges must be paid by the user. This vulnerability of VoIP has also become a major threat of enterprise information security. This study first proposes the basic security setting, which is often overlooked, for enterprises to implement the VoIP system in order to avoid hacker attacks. For the situation that the user confidential information is being stolen and the hacker try to impersonate the user to make calls, this study proposes two monitoring rules. One is the detection of suspicious registration message such that we can detect in the early stage whether the hacker want to steal confidential information. Another rule is to detect user abnormal conditions to judge whether the account has been stolen and is used to call the high cost phone. The proposed rules can detect a problem and send message to notify administrator to process in advance. According to the experimental results, the more messages being collected, the detection rate will get higher.
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Lin, Jung-Cheng, and 林榮政. "Prevention of Fraud Crime Via Face Detection." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/44975943067784793774.
Full textAbstract:
碩士國立臺北教育大學
資訊科學系碩士班
103
Gang of scammers often defrauds people by pretending to be government officials,job employers,debtee or kidnapers for ransom.They swindle people into transferring money or handing in money,ID cards, deposit books and name chops,and also they use those confidential belongings to open a dummy account and withdraw money illegally. Automatic teller machine(ATM) is unable to identify and notify account users instantly, which has put people’s property at risk.In this study,Raspberry Pi catches face features and then identifies people immediately by its face-recognition technology.This instant face detection system can function as a pre-warning security devise to prevent crime of fraud as it can provide scammers,face features and photos to the police authorities. After all,an ounce of prevention is better than a pound of cure.
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CHEN, MIEN-TSUNG, and 陳綿宗. "Face Detection Technology In ATM Fraud Crime Prevention." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/14459111587198737807.
Full textAbstract:
碩士國立臺北教育大學
資訊科學系碩士班
104
Due to the fact of enhanced development of technology, the development of face recognition technology and graphics has been used in a variety of locations including entry security systems, advertising systems and parking license plate recognition systems etc. Despite this, this technology is yet to be widespread or have an in-depth application in the banking system. It is important to have face detection to track and find criminals. In this paper, face detection technology is used in the banking system to make analysis and discussion for crime prevention. It has been suggested to use Raspberry Pi face detection technology to be placed in Automatic Teller Machines (ATM) to “scan the face” instead of withdrawing from financial cards (non-card withdrawal). This is an early preventive mechanism which will replace the traditional post-investigation of fraud. By doing this, criminals are less likely to use ATMs for their own interests, there will be fewer perpetrators and ultimately, criminals will be apprehensive to use ATMs as a tool for withdrawal.
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LIU，CHIEN-KUO and 劉建國. "A Research on Countermeasures of Cross-Strait Trans-boundary Fraud Detection and Prevention." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/8rw2e7.
Full textAbstract:
碩士開南大學
人文社會學院法律碩士在職專班
106
Taiwan’s fraudulent cases have increased dramatically since 2000. This is because fraud groups have used human fears and greed in recent years to exploit emerging technologies such as finance, telecommunications, and the Internet, and their management loopholes, through criminal accounts such as head accounts and head phones. The tools, in a variety of ways, induce victims to go to ATMs for ATMs or remittances, or even go to the local government to withdraw funds, fraudulently plunder money from unsuspecting people, and make huge profits. This is a serious violation of people’s property safety. In the face of increasingly serious fraud cases, the Department of Police has joined forces of various ministries to launch an anti-fraud project since April 15, 2004. With the cooperation of various relevant departments, the Department has launched various defense measures to effectively crack down on Taiwan fraud. Crime in order to suppress the occurrence of fraud cases and ensure the safety of people’s property. Fraud cases have caused major public security threats in Taiwan since 2004. The government has mobilized resources from various departments to fight against it. It has developed relevant measures from the management level, investigative level, and the use of investigative crime techniques, and has implemented various raids through planning to try to suppress fraud. Although the arrogance has been carried out to a certain extent so far, it has still not been able to prevent the occurrence of fraud cases, partly due to "cross-border crimes." The development of fraud cases has so far been not only an issue of public security in an environment, but also a problem of cross-border crimes. Mainland China, Thailand, Indonesia, the Philippines, Malaysia, Cambodia, Vietnam, Laos, Fiji, Sri Lanka, Spain, and Africa Asia, Poland, Croatia, and other places have also been reported as cases. The crime of telecommunication fraud is a new crime on the mainland. Because of lack of information on deterring frauds and weak defensive capabilities, it is estimated that the mainland people will be the next major target of the fraud group. At this moment, we must face up to its hazards and threats. Otherwise, we will miss the opportunity. The loss of people's wealth will be no reason, and the prevention and control of the work will be lost. The "Agreement on Combating Crime and Mutual Legal Assistance across the Taiwan Strait" was signed on April 26, 2009 and came into effect on June 25. When the two sides of the Strait jointly fight against crimes towards a new era, when both sides of the Strait are determined to work together to combat crimes, the development of bilateral and benign interaction based on the principles of reciprocity, dignity, and mutual benefit, and the fight against cross-border fraud are the top priorities. Since the arrival of Cai Yingwen’s incumbent President and the Democratic Progressive Party in 2016, due to the lack of consensus and mutual trust between the new government and the Chinese mainland authorities, the mutual trust between the two sides of the strait has been lost, followed by stagnation of the two sides of the strait, in order to ensure the rights and interests of people on both sides of the strait. Cross-strait exchange order, more importantly, is to maintain cross-strait social harmony and effectively deal with the problems brought about by the close exchanges between the two sides of the strait. Without affecting the state’s power and organization, the “criminal suppression of crimes is not limited by boundaries and politics”. Based on ideas, we hope that we can truly implement human rights protection and create a win-win situation based on mutual respect, reciprocity, and reciprocity. The issue of cross-strait cooperation, when the cross-strait relationship has not been improved, and the identification of the bank has not yet established a positive identity, how to improve the interests of cross-strait cooperation is currently implemented by the government authorities. The establishment and expansion of the cooperative relationship can use the knot of the issue, so that the current cooperation on cross-border telecom fraud and the cooperation of other issues can be combined with the cooperation of other issues, so that the establishment or expansion of the cooperation issue must be carried out to promote cross-border telecommunications fraud. The implementation of criminal cooperation is a prerequisite. The topic of cross-strait cooperation is quite extensive. The Taiwan authorities need to think about the issue of cooperation as a bargaining chip for negotiations with China, or what kind of issue as a concession in exchange for the cooperation of China’s amnesty. The public security departments shall implement the requirements for cooperation. Because the cooperative relationship is not a unilateral request and appeal, it must be the mutual coordination of the two sides. With some retreat, the two sides can form a common goal and enhance the interests.
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Mota, Gabriel Ivan da Silva Rosa Neco da. "Detection of fraud patterns in electronic commerce environments." Master's thesis, 2014. http://hdl.handle.net/1822/33392.
Full textAbstract:
Dissertação de mestrado em Systems EngineeringElectronic transactions (e-commerce) have revolutionized the way consumers shop, making small and local retailers, which were being affected by the worldwide crisis, accessible to the entire world. As e-commerce market expands, commercial transactions supported by credit cards - Card or Customer Not Present (CNP) also increases. This growing relationship, quite natural and expected, has clear advantages, facilitating e-commerce transactions and attracting new possibilities for trading. However, at the same time a big and serious problem emerge: the occurrence of fraudulent situations in payments. Fraud imposes severe financial losses, which deeply impacts e-commerce companies and their revenue. In order to minimize losses, they spend a lot of efforts (and money) trying to establish the most satisfactory solutions to detect and counteract in a timely manner the occurrence of a fraud scenario. In the ecommerce domain, fraud analysts are typically interested in subject oriented customer data, frequently extracted from each order process that occurred in an e-commerce site. Besides transactional data, all their behavior data e.g. clickstream data are traced and recorded, enriching the means of detection with profiling data and providing a way to trace customers behavior along time. In this work, a signature-based method was used to establish the characteristics of user behavior and detect potential fraud cases. Signatures have already been used successfully for anomalous detection in many areas like credit card usage, network intrusion, and in particular in telecommunications fraud. A signature is defined by a set of attributes that receive a diverse range of variables - e.g. the average number of orders, time spent per order, number of payment attempts, number of days since last visit, and many others - related to the behavior of a user, referring to an e-commerce application scenario. Based on the analysis of user behavior deviation, detected by comparing the user recent activity with the user behavior data, which is expressed through the user signature, it's possible to detect potential fraud situations (deviate behaviors) in useful time, giving a more robust and accurate support decision system to the fraud analysts on their daily job.
As transações electrónicas (e-commerce) têm revolucionado a maneira como os consumidores fazem compras on-line, facilitando o acesso a partir de qualquer parte do globo, a retalhistas pequenos e locais, que estão a ser afectados pela crise mundial. À medida que o mercado do e-commerce se expande, transações comerciais suportadas por cartões de crédito – Cartão ou Cliente Não Presente (CNP) - também aumentam. Este crescimento natural e expectável apresenta claras vantagens, facilitando as transações e-commerce e atraindo novas possibilidades de negócio. Contudo, ao mesmo tempo, existe um grande e grave problema: a ocorrência de situações fraudulentas nos pagamentos. A fraude encontra-se associada a graves perdas financeiras, que têm um impacto profundo na receita de companhias de comércio electrónico. Grandes esforços (e dinheiro) são gastos numa tentativa de estabelecer soluções mais satisfatórias na detecção de casos de fraude em tempo útil, por forma a minimizar perdas. No domínio do e-commerce, os analistas de fraude estão tipicamente interessados em dados orientados ao consumidor, extraídos de cada uma das ordens de compra realizadas no site de comércio electrónico. Além dos dados transacionais, todos os dados comportamentais, i.e. dados clickstream, são guardados, enriquecendo assim os meios de detecção e garantindo uma forma de rastrear o comportamento dos consumidores ao longo do tempo. Neste trabalho utilizámos um método baseado na aplicação de assinaturas para estabelecer características comportamentais de consumidores e-commerce e assim, detectar potenciais casos de fraude. A aplicação de assinaturas foi já usada com sucesso na detecção de anomalias em diversas áreas, como a utilização de cartões de crédito, intrusão de redes e em particular, fraude em telecomunicações. Uma assinatura é definida por um conjunto de atributos que recebem um diverso leque de variáveis - e.g. número médio de encomendas, tempo de compra, número de tentativas de pagamento, número de dias desde a última visita, entre muitos outros – relacionados com o comportamento de um consumidor. Baseado na análise do desvio comportamental do consumidor, detectado através da comparação da sua atividade recente, com os seus dados comportamentais, expressados através da sua assinatura, é possível a detecção de potenciais casos de fraude (comportamentos díspares do habitual) em tempo real, garantindo assim um sistema mais robusto e preciso, capaz de servir de suporte à decisão aos analistas de fraude no seu trabalho diário.
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DICHTLOVÁ, Anna. "Účetní podvody, možnosti jejich odhalování a prevence." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-47374.
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The purpose, of my thesis, was to extend results of my previous thesis concerning ethics in accounting. Mainly in the field of accounting fraud detection and prevention. First, I referred to ethics in accounting, financial fraud, risks resulting from its insufficient sentencing and specific types of fraud. Secondly, I described methods of accounting fraud detection and prevention. Among others internal audit, whistleblowing, software, preventive controls, confirmation of work history and education presented on a job application, authority limits, reviews of third-party transactions, ethical leadership and zero tolerance. At the end I found out what the views and experience of companies were by means of online question-form. My questions included presence of code of conduct in the company, types of frauds encountered, means of prevention used and more. I also described three concrete examples, based on verdicts of The Supreme Court, relating to economic crime.