Relevant bibliographies by topics / Fraud Analysis

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Fraud Analysis'

Author: Grafiati
Published: 19 February 2023

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Journal articles on the topic "Fraud Analysis"

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Mackevičius, Jonas, and Lukas Giriūnas. "TRANSFORMATIONAL RESEARCH OF THE FRAUD TRIANGLE." Ekonomika 92, no. 4 (January 1, 2013): 150–63. http://dx.doi.org/10.15388/ekon.2013.0.2336.

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Abstract. Fraud is one of the most negative factors of society. Because of frauds, some companies experience many financial and even business continuity problems. The article analyses the theory of the fraud triangle and its transformation into a square. Their various elements – motives, possibilities, pressure, rationalisation, incentive and others – suggested by different authors are presented. The article provides a theoretical analysis of fraud scales and their elements: motives, conditions, possibilities, and performance.Key words: fraud triangle, motives for fraud, fraud scales
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Andon, Paul, Clinton Free, and Benjamin Scard. "Pathways to accountant fraud: Australian evidence and analysis." Accounting Research Journal 28, no. 1 (July 6, 2015): 10–44. http://dx.doi.org/10.1108/arj-06-2014-0058.

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Purpose – The purpose of this paper is to explore pathways to fraud perpetrated in accounting-related roles, focusing both on situationally driven attitudes and contextual elements. Design/methodology/approach – Drawing on an anomie-based criminological taxonomy developed by Waring et al. (1995) and Weisburd and Waring (2001), which highlights individual attitudes and situational elements and their connection to illegitimate behaviour, the authors perform a qualitative content analysis of available media and court-reported information on a hand-collected database of 192 accountant frauds in Australia during the period 2001-2011. Findings – The analysis highlights four distinct pathways to accountant fraud – crisis responders, opportunity takers, opportunity seekers and deviance seekers – and the relative distribution of identified cases among these pathways. It also identifies the prevalence of gambling, female offenders, small and medium enterprises as victims, as factors in fraud, as well as the relatively unsophisticated methods in much accountant fraud. In addition, it establishes the importance of situational attitude in moderating inherent character as it relates to fraudulent behaviour and the variable importance of the fraud triangle elements across the pathways to accountant fraud. Originality/value – This paper provides direct evidence on the nature and pathways to accountant fraud, thus improving understanding of a significant category of occupational fraud. The evidence challenges conventional characterisations of accountant fraud offenders in prior research.
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Hariawan, I. Made Hangga, Ni Komang Sumadi, and Ni Wayan Alit Erlinawati. "PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, WHISTLEBLOWING SYSTEM, DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN DESA." Hita Akuntansi dan Keuangan 1, no. 1 (July 13, 2020): 586–618. http://dx.doi.org/10.32795/hak.v1i1.791.

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Prevention of fraud (fraudi) is an act or an effort to prevent or detain a person from not doing an act of fraud which is found to be detrimental. This study aims to determine the effect of competence in human resources, whistleblowingi systemi and individual morality in the face of preventive fraud (fraudi) in managing the financial management of Desai in Desai in Klungkung District. This research was conducted in all Desai offices in Klungkung District. With a total sample of 87 Desai apparatus, the sampling method used was purposive sampling. Data analysis techniques used in this research are Descriptive Statistics, Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression, Determination Coefficient, F Test and T Test. The results of the study show that the competence of human resources does not affect the prevention of fraud (fraudi). Whistleblowingi systemi positively influences the prevention of fraud (fraudi). Individual morality has a positive effect on preventing fraud (fraudi).
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Piaszczyk, Artur. "FRAUD RISK ANALYSIS." Acta academica karviniensia 11, no. 4 (December 30, 2011): 169–78. http://dx.doi.org/10.25142/aak.2011.081.

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Stroebe, Wolfgang, Tom Postmes, and Russell Spears. "Scientific Misconduct and the Myth of Self-Correction in Science." Perspectives on Psychological Science 7, no. 6 (November 2012): 670–88. http://dx.doi.org/10.1177/1745691612460687.

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The recent Stapel fraud case came as a shattering blow to the scientific community of psychologists and damaged both their image in the media and their collective self-esteem. The field responded with suggestions of how fraud could be prevented. However, the Stapel fraud is only one among many cases. Before basing recommendations on one case, it would be informative to study other cases to assess how these frauds were discovered. The authors analyze a convenience sample of fraud cases to see whether (social) psychology is more susceptible to fraud than other disciplines. They also evaluate whether the peer review process and replications work well in practice to detect fraud. There is no evidence that psychology is more vulnerable to fraud than the biomedical sciences, and most frauds are detected through information from whistleblowers with inside information. On the basis of this analysis, the authors suggest a number of strategies that might reduce the risk of scientific fraud.
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Julian, Lufti, Razana Juhaida Johari, Jamaliah Said, and Ludovicus Sensi Wondabio. "Fraud risk judgment measurement scale development." Journal of Governance and Regulation 11, no. 1, special issue (2022): 303–11. http://dx.doi.org/10.22495/jgrv11i1siart10.

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Recently, many financial scandals and frauds have been published in mass media. It has resulted in ruining the public trust in the internal auditor profession as the third line of defense since the public perceived frauds detection and prevention as the internal auditors’ responsibility (DeZoort & Harrison, 2018). The internal auditors’ fraud risk judgment performance has been questioned. There are many scales to measure fraud risk judgment; however, they are mostly related to financial-statement-related frauds with external auditors as the targeted respondents and still lack those to measure fraud risk judgment of internal auditors. This paper aims to propose the scale for measuring the performance of internal auditors’ fraud risk judgment. Since there are many internal auditors without accounting background, the fraud case should be developed to be more general, instead of financial-statement-related frauds. The study followed the best practice step by step in developing a scale proposed by Boateng, Neilands, Frongillo, Melgar-Quiñonez, and Young (2018). It involved 5 experts in developing and validating the items, 106 respondents in the exploratory factor analysis (EFA) and 202 respondents in the confirmatory factor analysis (CFA). All the required indicators in the steps were acceptable; therefore, we can conclude that the scale is valid and reliable. The scale was developed based on the fraud triangle theory; hopefully, it can contribute to providing alternative fraud risk judgment measurement for internal auditors.
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Venkata Suryanarayana, S., G. N. Balaji, and G. Venkateswara Rao. "Machine Learning Approaches for Credit Card Fraud Detection." International Journal of Engineering & Technology 7, no. 2 (June 5, 2018): 917. http://dx.doi.org/10.14419/ijet.v7i2.9356.

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With the extensive use of credit cards, fraud appears as a major issue in the credit card business. It is hard to have some figures on the impact of fraud, since companies and banks do not like to disclose the amount of losses due to frauds. At the same time, public data are scarcely available for confidentiality issues, leaving unanswered many questions about what is the best strategy. Another problem in credit-card fraud loss estimation is that we can measure the loss of only those frauds that have been detected, and it is not possible to assess the size of unreported/undetected frauds. Fraud patterns are changing rapidly where fraud detection needs to be re-evaluated from a reactive to a proactive approach. In recent years, machine learning has gained lot of popularity in image analysis, natural language processing and speech recognition. In this regard, implementation of efficient fraud detection algorithms using machine-learning techniques is key for reducing these losses, and to assist fraud investigators. In this paper logistic regression, based machine learning approach is utilized to detect credit card fraud. The results show logistic regression based approaches outperforms with the highest accuracy and it can be effectively used for fraud investigators.
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Hermanson, Dana R., Scot E. Justice, Sridhar Ramamoorti, and Richard A. Riley. "Unique Characteristics of Predator Frauds." Journal of Forensic Accounting Research 2, no. 1 (April 1, 2017): A31—A48. http://dx.doi.org/10.2308/jfar-51747.

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ABSTRACT Previous research has called for examination of differences in the fraud profile between “predator” fraudsters (repeat offenders) and “situational” fraudsters (first-time offenders). Using data from nearly 2,800 fraud cases included in the Association of Certified Fraud Examiners' Report to the Nations database, we identify unique characteristics of predator frauds. In the primary analysis, we find that predator fraudsters are less likely to be in leadership positions, are less educated, and tend to target smaller companies, while appearing less likely to target public companies. Predator frauds are shorter, but more costly overall, and there is some evidence that predator frauds are more likely to involve asset misappropriation or corruption. We also present exploratory analyses of “possible predators,” first-time offenders who strike the organization early in their tenure. Overall, the data suggest that predators and situational fraudsters are fundamentally different on several dimensions. Based on the results, we discuss implications related to fraud prevention and detection, as well as directions for future research.
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Sandhu, Namrata. "Red flag behaviors in financial services frauds: a mixed-methods study." Journal of Financial Regulation and Compliance 30, no. 2 (October 27, 2021): 167–95. http://dx.doi.org/10.1108/jfrc-01-2021-0005.

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Purpose This study aims to enlist the red flag behaviors exhibited in financial services frauds. Design/methodology/approach A pluralistic mixed methodology was adopted in this study. Data collected via semi-structured interviews were coded, quantified and subjected to descriptive analysis to identify the most frequently exhibited red flag behaviors in financial services frauds. The relative risk of exhibition of the identified red flag behaviors was assessed by intuitively comparing the red flag behaviors identified in financial services frauds (experimental group, n = 24) with the red flag behaviors identified in a heterogeneous control sample of non-financial services frauds (control group, n = 28). Findings This study identifies six red flag behaviors likely to be more frequently exhibited in financial services frauds than in non-financial services frauds. Practical implications Results of this study can be used to develop a typical behavioral profile of a financial services fraud perpetrator. Active communication of this profile in fraud awareness training can help make fraud conspicuous in the financial services industry. Originality/value This study is unique because human behavior as a possible fraud indicator is an under-researched area. Further, this study examines first level of evidence and attempts an ex-post analysis of actual red flag behaviors exhibited in acknowledged fraud cases in which the perpetrator/perpetrators has/have been clearly identified.
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Diansari, Rani Eka, and Arum Tri Wijaya. "Diamond fraud analysis in detecting financial statement fraud." Journal of Business and Information Systems (e-ISSN: 2685-2543) 1, no. 2 (November 4, 2019): 63–76. http://dx.doi.org/10.36067/jbis.v1i2.23.

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This study aims to analyze the influence of variable pressure proxied by financial stability, personal financial need, financial targets, external pressure, the opportunity proxied by nature of the industry, ineffective monitoring, rationalization, and capability of the financial statement fraud. The sample used 72 manufactured company listing on the Indonesia Stock Exchange during the 2014-2017 period. Multiple linear regression test is used to test the influence of the independent variable on the dependent variable. The result showed that financial stability, the ratio of the change in total assets, and external pressure, as measured by leverage, showed an influence on financial statement fraud while the personal financial need, financial targets, nature of industry, ineffective monitoring, rationalization, and capability does not influence financial statement fraud.
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Dissertations / Theses on the topic "Fraud Analysis"

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Wang, Yue. "Securities fraud an economic analysis /." College Park, Md. : University of Maryland, 2005. http://hdl.handle.net/1903/2457.

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Thesis (Ph. D.) -- University of Maryland, College Park, 2005.
Thesis research directed by: Business and Management. Title from t.p. of PDF. Includes bibliographical references. Published by UMI Dissertation Services, Ann Arbor, Mich. Also available in paper.
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Groves, Keleigh Ann. "Understanding benefit fraud : a qualitative analysis." Thesis, University of Leeds, 2002. http://etheses.whiterose.ac.uk/475/.

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The concern to understand why people act in the way they do has preoccupied the social sciences since their very inception. At the heart of this concern is the question of how we might best theorise the relationship between individual action (agency) and social context (structure). This relationship is the focus of this thesis and it has been explored theoretically and empirically through a qualitative study of benefit fraud. Theoretically, four sociological concepts - discourses, resources, normative guidelines and identity - are argued to be central to the relationship between structure and agency. Taken together, these concepts offer a valuable template to explore social action in general and, in particular, why people engage in fraudulent action. The research involved in-depth interviews with a socially diverse snowball sample of 16 people engaged in benefit fraud. Three key points emerged from the analysis of the interview narratives. First, benefit fraud (and social action more generally) can be understood through acknowledging the resource-configurations within which individuals exist. Resources are conceptualised as financial, social and/or ontological and their contingent nature is highlighted. The research demonstrates how the availability, accessibility and acceptability of resources changes with time and place, as well as being influenced by discourses, normative guidelines and self-identity. Second, discourses are shown to have a shaping influence upon the normative guidelines underpinning individual action. However, this does not occur in a straightforward way, since actors critically negotiate with the discursive matrix within which they are embedded. Third, it is argued that individual accounts of fraudulent action are about much more than motivation - their primary purpose for the individual is the (re)construction of moral adequacy in the context of lives lived at the margins - socially, materially and normatively. This research aims to present a more robust theorisation of benefit fraud than much previous work in this field and, in addition, to contribute new empirical insights on the complex and contingent nature of resources and moral accounts. The thesis ends with an exploration of the theoretical, methodological and policy implications of the research.
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Ramage, Sally. "A comparative analysis of corporate fraud." Thesis, University of Wolverhampton, 2007. http://hdl.handle.net/2436/14408.

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The law is stated as at July 2006, before the enactment of the United Kingdom Fraud Act 2006. This thesis covers ‘serious’ corporate fraud and not commonplace petty fraud. I examined corporate fraud, concentrating on a comparison of the United Kingdom’s fraud with that of two civil law neighbouring countries, France and Germany, both with high financial activity, and also with a few American states, common law systems like the English legal system. The objective of this study is to identify ways of combating fraud in the UK by enquiry and discovery as to how fraud occurs and how the two different legal systems- civil and common law- treat fraud. The study reveals factors contributing to corporate fraud and recommendations for combating corporate fraud. Exploring the concept of fraud, my findings are that corporate fraud is facing exponential increase, with the UK government beginning to acknowledge this. I examined the agencies that combat fraud in the states mentioned above including the UK. Although the UK is party to an impressive number of Treaties, which help to combat fraud, treaties dealing with terrorism, drug dealing, money laundering, and other organised crime, corporate fraud is still a serious problem. The conclusions can be summarised as follows. The UK could learn much from the French legal system and the way France prosecutes corporations as per Articles 132, 222, 432, 433 and 435 of the French Penal Code. Germany’s Criminal Code is equally comprehensive in its prescriptive definitions of frauds including corporate frauds as in chapters 8, 19, 2, 23, 24, 25, 26 and 30 of the German Criminal Code. The new UK’s non-codified general, core, offence of fraud, with fraud offences maintained in other statutes such as the Companies Act, likens the UK fraud regulation closer to the US’s with its Criminal Code and other statutes that deal with fraud. The UK has not yet caught up with the US Sarbanes-Oxley Act 2002 as regards electronic business systems’ rules. The USA’s federal prescriptive code for fraud offences is akin to the French and German criminal codes and these are found in US Federal Penal Code Title 18, Part 1, Chapter 47, sections 1020 to 1084. Legal privilege is fraud exempt in the United but not in France and Germany. Legal privilege in the UK is partly exempt for SFO investigations and mandatory money laundering reporting.
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Shelton, Austin M. "Analysis of Capabilities Attributed to the Fraud Diamond." Digital Commons @ East Tennessee State University, 2014. https://dc.etsu.edu/honors/213.

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In the thesis “Analysis of Capabilities Attributed to the Fraud Diamond” research was conducted on fraud and what it takes for a person to commit fraud. The focus of this study was on one aspect of the person committing fraud, the capabilities aspect. This aspect is rather new in the accounting world, being first introduced in 2004. There was an analysis conducted on the six attributes of capabilities. The six attributes went through statistical testing. This testing was to determine whether there are significant differences between the attributes. Based on the results of the testing, recommendations were given. These recommendations were directed towards companies and managers of the companies based on the attributes.
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Tan, Li Huang Joyce. "An analysis of internal controls and procurement fraud deterrence." Thesis, Monterey, California: Naval Postgraduate School, 2013. http://hdl.handle.net/10945/39022.

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Approved for public release; distribution is unlimited.
The rise in globalization, coupled with the use of technology to accelerate approval, and payable cycles, the increase of outsourcing of goods and services, and the pressure to cut costs, have resulted in government organizations being more exposed to the risk of fraud in their procurement process. Hence, appropriate internal controls and fraud prevention strategies are necessary for deterring, detecting, and managing procurement fraud. The purpose of this research was to develop a guideline to help government organizations design an effective system of internal controls to deter fraud in public procurement processes and practices. This was done through a review, analysis, and discussion of 20 case studies of actual fraud incidents. In each case study, internal control weaknesses were identified and analyzed in terms of the fundamental principles that are associated with the five internal control components. The analysis revealed that the majority of the organizations in the case studies lacked three internal control components, namely control environment, control activities, and monitoring activities. Recommendations for improvements for each case study were presented by applying relevant internal controls into its procurement process to deter procurement fraud. The areas for further research were also provided.
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Castillo, Joe C., and Erin Flanigan. "Procurement fraud: a knowledge-level analysis of contracting personnel." Thesis, Monterey, California: Naval Postgraduate School, 2014. http://hdl.handle.net/10945/44533.

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Contracting is an ever-important function that enables the federal government to acquire everything from small commodities to the most complex weapons systems. With recent fiscal constraints, the potential for fraud is a growing concern, and the ability to detect fraud, waste, and abuse is considered to be an essential skill. Additionally, in order to ensure auditability, an organization must emphasize the presence of competent personnel, capable processes, and effective internal controls. The purpose of this research is to assess the knowledge-level of Air Force contracting professionals as it pertains to the ability to identify procurement fraud within the six phases of contracting and the five internal control components. The research deployed a procurement fraud survey with procurement fraud knowledge questions and organizational perception questions within the Air Force Nuclear Weapons Center. The results of the survey identified a varying level of knowledge about procurement fraud among survey participants. The research also presented recommendations and areas for further research based on the results of the survey.
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Garner, Philip David. "Security and fraud analysis for new models in mobile payment." Thesis, Lancaster University, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.441830.

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Chang, Peter W., and Peter W. Chang. "Analysis of contracting processes, internal controls, and procurement fraud schemes." Monterey, California: Naval Postgraduate School, 2013. http://hdl.handle.net/10945/34642.

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Approved for public release; distribution is unlimited
Approved for public release; distribution is unlimited
Contracting continues to play an important role in the Department of Defense (DoD) as a means to acquire a wide array of systems, supplies, and services. More than half of DoDs budget is spent through contracts. With these large dollars spent comes the possibility of fraud in contracting that can subvert the process causing waste and possibly impeding mission accomplishment. The purpose of this research was to analyze DoDs contracting workforces level of fraud knowledge, according to the six phases of contract management, five internal control components, and six procurement fraud scheme categories. This was done through the deployment of a survey consisting of fraud knowledge and organizational perception questions. The survey was completed by contracting personnel at the U.S. Army Mission and Installation Contracting Command. The results displayed differences in fraud awareness and perception among the different contracting phases, internal control components, and procurement fraud scheme categories. Recommendations for improving fraud awareness were also presented as well as areas for further research.
Contracting continues to play an important role in the Department of Defense (DoD) as a means to acquire a wide array of systems, supplies, and services. More than half of DoDs budget is spent through contracts. With these large dollars spent comes the possibility of fraud in contracting that can subvert the process causing waste and possibly impeding mission accomplishment. The purpose of this research was to analyze DoDs contracting workforces level of fraud knowledge, according to the six phases of contract management, five internal control components, and six procurement fraud scheme categories. This was done through the deployment of a survey consisting of fraud knowledge and organizational perception questions. The survey was completed by contracting personnel at the U.S. Army Mission and Installation Contracting Command. The results displayed differences in fraud awareness and perception among the different contracting phases, internal control components, and procurement fraud scheme categories. Recommendations for improving fraud awareness were also presented as well as areas for further research.
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Jóhannsson, Jökull. "Detecting fraudulent users using behaviour analysis." Thesis, KTH, Skolan för elektroteknik och datavetenskap (EECS), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-224196.

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With the increased global use of online media platforms, there are more opportunities than ever to misuse those platforms or perpetrate fraud. One such fraud is within the music industry, where perpetrators create automated programs, streaming songs to generate revenue or increase popularity of an artist. With growing annual revenue of the digital music industry, there are significant financial incentives for perpetrators with fraud in mind. The focus of the study is extracting user behavioral patterns and utilising them to train and compare multiple supervised classification method to detect fraud.  The machine learning algorithms examined are Logistic Regression, Support Vector Machines, Random Forest and Artificial Neural Networks. The study compares performance of these algorithms trained on imbalanced datasets carrying different fractions of fraud. The trained models are evaluated using the Precision Recall Area Under the Curve (PR AUC) and a F1-score. Results show that the algorithms achieve similar performance when trained on balanced and imbalanced datasets. It also shows that Random Forest outperforms the other methods for all datasets tested in this experiment.
Med den ökande användningen av strömmande media ökar också möjligheterna till missbruk av dessa platformar samt bedrägeri. Ett typiskt fall av bedrägeri är att använda automatiserade program för att strömma media, och därigenom generera intäkter samt att öka en artist popularitet. Med den växande ekonomin kring strömmande media växer också incitamentet till bedrägeriförsök. Denna studies fokus är att finna användarmönster och använda denna kunskap för att träna modeller som kan upptäcka bedrägeriförsök. The maskininlärningsalgoritmer som undersökts är Logistic Regression, Support Vector Machines, Random Forest och Artificiella Neurala Nätverk. Denna studie jämför effektiviteten och precisionen av dessa algoritmer, som tränats på obalanserad data som innehåller olika procentandelar av bedrägeriförsök. Modellerna som genererats av de olika algoritmerna har sedan utvärderas med hjälp av Precision Recall Area Under the Curve (PR AUC) och F1-score. Resultaten av studien visar på liknande prestanda mellan modellerna som genererats av de utvärderade algoritmerna. Detta gäller både när de tränats på balanserad såväl som obalanserad data. Resultaten visar också att Random Forestbaserade modeller genererar bättre resultat för alla dataset som testats i detta experiment.
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ROCHA, JOSE EDUARDO NUNES DA. "INTELLIGENT SYSTEMS APPLIED TO FRAUD ANALYSIS IN THE ELECTRICAL POWER INDUSTRIES." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2003. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=4707@1.

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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO
Esta dissertação investiga uma nova metodologia, baseada em técnicas inteligentes, para a redução das perdas comerciais relativas ao fornecimento de energia elétrica. O objetivo deste trabalho é apresentar um modelo de inteligência computacional capaz de identificar irregularidades na medição de demanda e consumo de energia elétrica, considerando as características sazonais não lineares das curvas de carga das unidades consumidoras, características essas que são difíceis de se representar em modelos matemáticos. A metodologia é baseada em três etapas: categorização, para agrupar unidades consumidoras em classes similares; classificação para descobrir relacionamentos que expliquem o perfil da irregularidade no fornecimento de energia elétrica e que permitam prever a classe de um padrão desconhecido; e extração de conhecimento sob a forma de regras fuzzy interpretáveis. O modelo resultante foi denominado Sistema de Classificação de Unidades Consumidoras de Energia Elétrica. O trabalho consistiu em três partes: um estudo sobre os principais métodos de categorização e classificação de padrões; definição e implementação do Sistema de Classificação de Unidades Consumidoras de Energia Elétrica; e o estudo de casos. No estudo sobre os métodos de categorização foi feito um levantamento bibliográfico da área, resultando em um resumo das principais técnicas utilizadas para esta tarefa, as quais podem ser divididas em algoritmos de categorização hierárquicos e não hierárquicos. No estudo sobre os métodos de classificação foram feitos levantamentos bibliográficos dos sistemas Neuro-Fuzzy que resultaram em um resumo sobre as arquiteturas, algoritmos de aprendizado e extração de regras fuzzy de cada modelo analisado. Os modelos Neuro-Fuzzy foram escolhidos devido a sua capacidade de geração de regras lingüísticas. O Sistema de Classificação de Unidades Consumidoras de Energia Elétrica foi definido e implementado da seguinte forma: módulo de categorização, baseado no algoritmo Fuzzy C-Means (FCM); e módulo de classificação baseado nos Sistemas Neuro-Fuzzy NEFCLASS e NFHB-Invertido. No primeiro módulo, foram utilizadas algumas medidas de desempenho como o FPI (Fuzziness Performance Index), que estima o grau de nebulosidade (fuziness) gerado por um número específico de clusters, e a MPE (Modified Partition Entropy), que estima o grau de desordem gerado por um número específico de clusters. Para validação do número ótimo de clusters, aplicou-se o critério de dominância segundo o método de Pareto. No módulo de classificação de unidades consumidoras levou-se em consideração a peculiaridade de cada sistema neuro-fuzzy, além da análise de desempenho comparativa (benchmarking) entre os modelos. Além do objetivo de classificação de padrões, os Sistemas Neuro-Fuzzy são capazes de extrair conhecimento em forma de regras fuzzy interpretáveis expressas como: SE x é A e y é B então padrão pertence à classe Z. Realizou-se um amplo estudo de casos, abrangendo unidades consumidoras de atividades comerciais e industriais supridas em baixa e média tensão. Os resultados encontrados na etapa de categorização foram satisfatórios, uma vez que as unidades consumidoras foram agrupadas de forma natural pelas suas características de demanda máxima e consumo de energia elétrica. Conforme o objetivo proposto, esta categorização gerou um número reduzido de agrupamentos (clusters) no espaço de busca, permitindo que o treinamento dos sistemas Neuro-Fuzzy fosse direcionado para o menor número possível de grupos, mas com elevada representatividade sobre os dados. Os resultados encontrados com os modelos NFHB-Invertido e NEFCLASS mostraram-se, na maioria dos casos, superiores aos melhores resultados encontrados pelos modelos matemáticos comumente utilizados. O desempenho dos modelos NFHB-Invertido e NEFCLASS, em relação ao te
This dissertation investigates a new methodology based on intelligent techniques for commercial losses reduction in electrical energy supply. The objective of this work is to present a model of computational intelligence able to identify irregularities in consumption and demand electrical measurements, regarding the non-linearity of the consumers seasonal load curve which is hard to represent by mathematical models. The methodology is based on three stages: clustering, to group consumers of electric energy into similar classes; patterns classification, to discover relationships that explain the irregularities profile and that determine the class for an unknown pattern; and knowledge extraction in form of interpretable fuzzy rules. The resulting model was entitled Electric Energy Consumers Classification System. The work consisted of three parts: a bibliographic research about main methods for clustering and patterns classification; definition and implementation of the Electric Energy Consumers Classification System; and case studies. The bibliographic research of clustering methods resulted in a survey of the main techniques used for this task, which can be divided into hierarchical and non-hierarchical clustering algorithms. The bibliographic research of classification methods provided a survey of the architectures, learning algorithms and rules extraction of the neuro-fuzzy systems. Neuro-fuzzy models were chosen due to their capacity of generating linguistics rules. The Electric Energy Consumers Classification System was defined and implemented in the following way: a clustering module, based on the Fuzzy CMeans (FCM) algorithm; and classification module, based on NEFCLASS and Inverted-NFHB neuro-fuzzy sytems. In the first module, some performance metrics have been used such as the FPI (Fuzziness Performance Index), which estimates the fuzzy level generated by a specific number of clusters; and the MPE (Modified Partition Entropy) that estimates disorder level generated by a specific number of clusters. The dominance criterion of Pareto method was used to validate optimal number of clusters. In the classification module, the peculiarities of each neuro-fuzzy system as well as performance comparison of each model were taken into account. Besides the patterns classification objective, the neuro-Fuzzy systems were able to extract knowledge in form of interpretable fuzzy rules. These rules are expressed by: IF x is A and y is B then the pattern belongs to Z class. The cases studies have considered industrial and commercial consumers of electric energy in low and medium tension. The results obtained in the clustering step were satisfactory, since consumers have been clustered in a natural way by their electrical consumption and demand characteristics. As the proposed objective, the system has generated an optimal low number of clusters in the search space, thus directing the learning step of the neuro-fuzzy systems to a low number of groups with high representation over data. The results obtained with Inverted-NFHB and NEFCLASS models, in the majority of cases, showed to be superior to the best results found by the mathematical methods commonly used. The performance of the Inverted-NFHB and NEFCLASS models concerning to processing time was also very good. The models converged to an optimal classification solution in a processing time inferior to a minute. The main objective of this work, that is the non- technical power losses reduction, was achieved by the assertiveness increases in the identification of the cases with measuring irregularities. This fact made possible some reduction in wasting with workers and effectively improved the billing.
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Books on the topic "Fraud Analysis"

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Fraud analysis techniques using ACL. Hoboken, N.J: John Wiley & Sons, 2009.

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Coderre, David, ed. Fraud Analysis Techniques Using ACL. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119203704.

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Ovuakporie, Vincent. Bank frauds: Causes and preventions : an empirical analysis. Ibadan, Nigeria: Att Books, 1994.

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Lewis & Clark Business Law Forum (11th 2005 Portland, Or.). Behavioral analysis of corporate law: Instruction or distraction. [Portland, Or.]: Lewis & Clark Law School, 2005.

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Caroline, Gerschlager, ed. Deception in markets: An economic analysis. Houndmills, Basingstoke, Hampshire: Palgrave Macmillan, 2005.

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The divine deception: The Church, the Shroud and the creation of a holy fraud. London: Headline, 2000.

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Bhattacharya, Chanchal A. The concept of theft in classical Hindu law: An analysis and the idea of punishment. Delhi: Munshiram Manoharlal Publishers, 1990.

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Legal and institutional aspects of the European Anti-Fraud Office (OLAF): An analysis with a look forward to a European public prosecutor's office. Groningen: Europa Law Pub., 2011.

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Archibald, Janice. The Internet: Fraud, encryption and legislation : a qualitative analysis of attitudes and strategy in the business sector. (s.l: The Author), 2001.

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United States. Congress. Senate. Committee on the Judiciary. Hedge funds and independent analysts: How independent are their relationships? : hearing before the Committee on the Judiciary, United States Senate, One Hundred Ninth Congress, second session, June 28, 2006. Washington: U.S. G.P.O., 2006.

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Book chapters on the topic "Fraud Analysis"

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Spink, John W. "Risk Analysis (Part 3 of 3): Implementation." In Food Fraud Prevention, 559–98. New York, NY: Springer New York, 2019. http://dx.doi.org/10.1007/978-1-4939-9621-6_17.

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Blakely, Elbert, Alan Poling, and Jeffrey Cross. "Fraud, Fakery, and Fudging." In Research Methods in Applied Behavior Analysis, 313–30. Boston, MA: Springer US, 1986. http://dx.doi.org/10.1007/978-1-4684-8786-2_15.

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Spink, John W. "Risk Analysis (Part 1 of 3): Basic Fundamentals." In Food Fraud Prevention, 501–28. New York, NY: Springer New York, 2019. http://dx.doi.org/10.1007/978-1-4939-9621-6_15.

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Çıtak, Nermin. "A Critical Analysis of the Effects of Measurements on International Company Scandals: The Fraud Act." In Emerging Fraud, 43–63. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-20826-3_3.

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Picard, Pierre. "Economic Analysis of Insurance Fraud." In Handbook of Insurance, 315–62. Dordrecht: Springer Netherlands, 2000. http://dx.doi.org/10.1007/978-94-010-0642-2_10.

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Picard, Pierre. "Economic Analysis of Insurance Fraud." In Handbook of Insurance, 349–95. New York, NY: Springer New York, 2013. http://dx.doi.org/10.1007/978-1-4614-0155-1_13.

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Spink, John W. "Risk Analysis (Part 2 of 3): Application to Food Fraud." In Food Fraud Prevention, 529–57. New York, NY: Springer New York, 2019. http://dx.doi.org/10.1007/978-1-4939-9621-6_16.

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Blackwell, Clive. "Using Fraud Trees to Analyze Internet Credit Card Fraud." In Progress in Pattern Recognition, Image Analysis, Computer Vision, and Applications, 17–29. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-662-44952-3_2.

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Srinidhi, S., K. Sowmya, and S. Karthika. "Automatic Credit Fraud Detection Using Ensemble Model." In ICT Analysis and Applications, 211–24. Singapore: Springer Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-5655-2_20.

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Debant, Alexandre, Stéphanie Delaune, and Cyrille Wiedling. "Symbolic Analysis of Terrorist Fraud Resistance." In Lecture Notes in Computer Science, 383–403. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-29959-0_19.

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Conference papers on the topic "Fraud Analysis"

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Julianto, Ardi, Ripki Mohamad Sopian, and Siti Nurlisma Vebrianti. "Fraud Analysis of Financial Statements in the Perspective of Fraud Triangle." In International Conference on Economics, Management and Accounting (ICEMAC 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220204.029.

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Daneeva, Saizhina. "Fraud as the basic risk of failed ICO." In System analysis in economics – 2018. Prometheus publishing house, 2018. http://dx.doi.org/10.33278/sae-2018.eng.248-251.

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Cochrane, Nicholas, Thomas Gomez, John Warmerdam, Moises Flores, Preston Mccullough, Vincent Weinberger, and Matin Pirouz. "Pattern Analysis for Transaction Fraud Detection." In 2021 IEEE 11th Annual Computing and Communication Workshop and Conference (CCWC). IEEE, 2021. http://dx.doi.org/10.1109/ccwc51732.2021.9376045.

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Pramudyastuti, Octavia, Nuwun Priyono, Utpala Rani, and Danar Miranda. "Analysis of Academic Fraud of Student in Unversity Based on Fraud Pentagon Theory." In Proceedings of the 1st Tidar International Conference on Advancing Local Wisdom Towards Global Megatrends, TIC 2020, 21-22 October 2020, Magelang, Jawa Tengah, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.21-10-2020.2311940.

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Ayeb, Safa El, Baptiste Hemery, Fabrice Jeanne, and Estelle Cherrier. "Community Detection for Mobile Money Fraud Detection." In 2020 Seventh International Conference on Social Networks Analysis, Management and Security (SNAMS). IEEE, 2020. http://dx.doi.org/10.1109/snams52053.2020.9336578.

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Bakshi, Sonali. "Credit Card Fraud Detection : A classification analysis." In 2018 2nd International Conference on I-SMAC (IoT in Social, Mobile, Analytics and Cloud) (I-SMAC). IEEE, 2018. http://dx.doi.org/10.1109/i-smac.2018.8653770.

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Benson Edwin Raj, S., and A. Annie Portia. "Analysis on credit card fraud detection methods." In 2011 International Conference on Computer, Communication and Electrical Technology (ICCCET). IEEE, 2011. http://dx.doi.org/10.1109/icccet.2011.5762457.

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Tao, Yuan. "Analysis on financial fraud cases by Python." In 2019 International Conference on Education Science and Economic Development (ICESED 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/icesed-19.2020.8.

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Leontjeva, A., K. Tretyakov, J. Vilo, and T. Tamkivi. "Fraud Detection: Methods of Analysis for Hypergraph Data." In 2012 International Conference on Advances in Social Networks Analysis and Mining (ASONAM 2012). IEEE, 2012. http://dx.doi.org/10.1109/asonam.2012.234.

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Branting, L. Karl, Flo Reeder, Jeffrey Gold, and Timothy Champney. "Graph analytics for healthcare fraud risk estimation." In 2016 IEEE/ACM International Conference on Advances in Social Networks Analysis and Mining (ASONAM). IEEE, 2016. http://dx.doi.org/10.1109/asonam.2016.7752336.

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Reports on the topic "Fraud Analysis"

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Castillo, Joe C., and Erin M. Flanigan. Procurement Fraud: A Knowledge-Level Analysis of Contracting Personnel. Fort Belvoir, VA: Defense Technical Information Center, December 2014. http://dx.doi.org/10.21236/ada619684.

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O'Malley, A. James, Thomas Bubolz, and Jonathan Skinner. The Diffusion of Health Care Fraud: A Network Analysis. Cambridge, MA: National Bureau of Economic Research, March 2021. http://dx.doi.org/10.3386/w28560.

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Chang, Peter W. Analysis of Contracting Processes, Internal Controls, and Procurement Fraud Schemes. Fort Belvoir, VA: Defense Technical Information Center, June 2013. http://dx.doi.org/10.21236/ada583450.

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Rendon, Juanita M. Identifying Procurement Fraud in Defense Agencies: An Analysis of the Government Purchase Card Program. Fort Belvoir, VA: Defense Technical Information Center, April 2011. http://dx.doi.org/10.21236/ada543852.

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Dutra, Lauren M., Matthew C. Farrelly, Brian Bradfield, Jamie Ridenhour, and Jamie Guillory. Modeling the Probability of Fraud in Social Media in a National Cannabis Survey. RTI Press, September 2021. http://dx.doi.org/10.3768/rtipress.2021.mr.0046.2109.

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Cannabis legalization has spread rapidly in the United States. Although national surveys provide robust information on the prevalence of cannabis use, cannabis disorders, and related outcomes, information on knowledge, attitudes, and beliefs (KABs) about cannabis is lacking. To inform the relationship between cannabis legalization and cannabis-related KABs, RTI International launched the National Cannabis Climate Survey (NCCS) in 2016. The survey sampled US residents 18 years or older via mail (n = 2,102), mail-to-web (n = 1,046), and two social media data collections (n = 11,957). This report outlines two techniques that we used to problem-solve several challenges with the resulting data: (1) developing a model for detecting fraudulent cases in social media completes after standard fraud detection measures were insufficient and (2) designing a weighting scheme to pool multiple probability and nonprobability samples. We also describe our approach for validating the pooled dataset. The fraud prevention and detection processes, predictive model of fraud, and the methods used to weight the probability and nonprobability samples can be applied to current and future complex data collections and analysis of existing datasets.
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van Ruth, Saskia, and Linsey Nielen. Evaluation and deconstruction of fraud incidents, vulnerabilities, and social networks in organic ‘hotchpotch’ supply chains : report on fraud incident reports, vulnerability assessments, and social network analysis in the Dutch organic potatoes’, carrots’, and onions’ supply chains. Wageningen: Wageningen Food Safety Research, 2022. http://dx.doi.org/10.18174/579487.

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Volkova, Nataliia P., Nina O. Rizun, and Maryna V. Nehrey. Data science: opportunities to transform education. [б. в.], September 2019. http://dx.doi.org/10.31812/123456789/3241.

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The article concerns the issue of data science tools implementation, including the text mining and natural language processing algorithms for increasing the value of high education for development modern and technologically flexible society. Data science is the field of study that involves tools, algorithms, and knowledge of math and statistics to discover knowledge from the raw data. Data science is developing fast and penetrating all spheres of life. More people understand the importance of the science of data and the need for implementation in everyday life. Data science is used in business for business analytics and production, in sales for offerings and, for sales forecasting, in marketing for customizing customers, and recommendations on purchasing, digital marketing, in banking and insurance for risk assessment, fraud detection, scoring, and in medicine for disease forecasting, process automation and patient health monitoring, in tourism in the field of price analysis, flight safety, opinion mining etc. However, data science applications in education have been relatively limited, and many opportunities for advancing the fields still unexplored.
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Phillips, Thurman B., and Raymond J. Lanclos III. Data Analytics in Procurement Fraud Prevention. Fort Belvoir, VA: Defense Technical Information Center, May 2014. http://dx.doi.org/10.21236/ada626749.

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Yagci Sokat, Kezban. Understanding the Role of Transportation in Human Trafficking in California. Mineta Transportation Institute, November 2022. http://dx.doi.org/10.31979/mti.2022.2108.

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Human trafficking, a form of modern slavery, is the recruitment, transport, and/or transfer of persons using force, fraud, or coercion to exploit them for acts of labor or sex. According to the International Labor Organization, human trafficking is the fastest growing organized crime with approximately $150 billion in annual profits and 40.3 million individuals trapped in slave-like conditions. While it is not compulsory to involve transportation for human trafficking, the transportation industry plays a critical role in combating human trafficking as traffickers often rely on the transportation system to recruit, move, or transfer victims. This multi-method study investigates the role of transportation in combatting human trafficking in California by conducting a survey followed up with semi-structured in-depth interviews with key stakeholders. The expert input is supplemented with labor violations and transit accessibility analysis. Experts emphasize the importance of education, training, and awareness efforts combined with partnership, data, and analysis. Screening transportation industry personnel for human trafficking is another step that the industry can take to combat this issue. Particularly, sharing perpetrator information and transportation related trends among transportation modalities and local groups could help all anti-trafficking practitioners. In addition, the transportation industry can support the victims and survivors in their exit attempts and post/exit life. Examples of this support include serving as a safe haven, and providing transportation to essential services. Transportation should ensure that all of these efforts are survivor-centric, inclusive for all types of trafficking, and tailored to the needs of the modality, population, and location.
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BUHARI, Lateef Oluwafemi. Understanding the Causes of Electoral and Political Violence in Ekiti State, Nigeria: 2007-2010. Intellectual Archive, March 2021. http://dx.doi.org/10.32370/ia_2021_03_17.

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All over the world, elections are the litmus test of democracies. They also serve to consolidate political stability in a given polity just as they have the propensity to engender conflict and violence. Though there is usually competition over the control of the machineries of power, the turning point of that competition into violence becomes imperative in discerning the causes, both remote and immediate of such violence. In the light of the above, this paper notes the volatile nature of elections in Nigeria at large and Ekiti State in particular between 2007 and 2010. It examines plethora of factors leading to electoral fraud and political violence in the state. It further analyses the role of various stakeholders in political violence in the state.
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