Relevant bibliographies by topics / Fraud Investigation

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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 Investigation'

Author: Grafiati
Published: 4 June 2021
Last updated: 29 July 2024

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Journal articles on the topic "Fraud Investigation"

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Humin, Oleksiy, Viktoriia Zarubei, and Olha Rymarchuk. "CONCERNING THE NEED FOR IMPROVEMENT OF THE METHODOLOGY OF INVESTIGATING FRAUDS AND DEVELOPMENT OF METHODS OF INVESTIGATION OF ITS INDIVIDUAL TYPES." Baltic Journal of Economic Studies 4, no. 5 (February 11, 2019): 63. http://dx.doi.org/10.30525/2256-0742/2018-4-5-63-66.

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Nowadays in a difficult economic situation, frauds have become widespread in Ukraine in various spheres of human life. Increase in the number and quality of such crimes leads to significant losses of financial resources not only of citizens but of the state as a whole. Therefore, an important issue for our nowadays is the study of the mechanism of rapid, complete, and effective investigation and prevention of such crimes. In Ukraine, there is an active awareness of the population about the ways of committing such crimes and creating measures to protect confidential information. However, official statistics show a significant amount of fraud and an insufficient level of their disclosure. One of the reasons is the obsolete methods of investigating fraud and the lack of methods for investigating certain types of it. The aim of the article is to analyse scientific research in order to establish a level of methodological support for law enforcement agencies in investigating fraud. Due to the fact that methodological provision of practical divisions plays the leading role in the fast, full, and effective investigation of frauds, therefore, the studied question deserves a special attention. Methodology. The author substantiates the need to improve the existing methodological recommendations because since over time they lose their content. Besides, there is the necessity to create new techniques that are not reflected in the writings of scientists in investigating various types of fraud. Based on the analysis of forensic literature, we can make a conclusion that most of the scientific works are devoted to the investigation of fraud with financial resources. Therefore, the author proposes to pay attention to other types of fraud and to formulate methodological recommendations for practical units to young and experienced scientists on the basis of their own research. Results. The concepts and types of fraud are defined in the article. Besides, the works of criminologists, which are devoted to the peculiarities of investigating such types of crimes, are analysed. The official statistics, which impresses with data on undisclosed fraud, are presented here. This once again confirms the necessity for scientific development of the mentioned problem. A particular attention is paid to the lack of proper methodological support for practical units during the investigation of such types of crimes. In this regard, the author provides corresponding suggestions that will help to improve the investigation. Practical impact. Since the fraud investigation technique helps to the most successful achievement of the objectives of criminal justice, then in order to reduce the number of undisclosed crimes, it is necessary to develop and provide practical guidance to the methodical recommendations in a timely manner. Correlation/originality. The urgent issue of nowadays is a complete, effective investigation of criminal offenses, and fraud is no exception. The improvement of the methodology for fraud investigations and the development of methods for investigating certain types of fraud is a necessary step for it.
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Peterson, Bonita K., and Thomas H. Gibson. "Fraud Detection and Investigation: Microcomputer Consulting Services." Issues in Accounting Education 14, no. 1 (February 1, 1999): 99–115. http://dx.doi.org/10.2308/iace.1999.14.1.99.

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This nonfictional case of inventory fraud in a university setting exposes students to fraud detection and investigation. These skills are becoming increasingly important for auditors, as evidenced by the alarming rate of fraud. The accounting profession has acknowledged the seriousness of this issue with the issuance of SAS No. 82, Consideration of Fraud in a Financial Statement Audit, developed in part to improve detection of frauds by auditors. The case raises many of the fraud-related issues faced by accountants: recognizing red flags indicative of fraud; the importance of a good system of internal controls; the profile of the typical fraud perpetrator; the fine line auditors walk when investigating a fraud; the need to develop an audit team with the appropriate level of expertise which may require members from a variety of disciplines (e.g., investigative, legal and forensic areas); and the difficulty of obtaining sufficient evidence to prosecute and convict perpetrators.
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Lokanan, Mark Eshwar. "A fraud investigation plan for a false accounting and theft case." Journal of Financial Crime 26, no. 4 (October 7, 2019): 1216–28. http://dx.doi.org/10.1108/jfc-09-2017-0086.

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Purpose The purpose of this paper is to formulate and propose a fraud investigation plan that forensic accountants can use to investigate financial frauds. In particular, the paper sets out the structure and rationale of the fraud investigation plan that both forensic accountants and fraud examiners can use in their investigation of false accounting and theft charges. Design/methodology/approach The paper uses the material facts from the Polly Peck International fraud as a prototype case upon which to build an investigation plan and detail potential areas of investigation to establish evidence for a criminal trial. Findings The findings revealed that the case can be used to provide insights on evidence gathering techniques and test particular models of fraud detection. The concealment and conversion evidence gathering techniques provide fodder on how to gather and triangulate both direct and circumstantial evidence that can be used to avoid mistrials in courts. Practical implications The case is of interest to practitioners and forensic and fraud examination students who would like to build on their existing knowledge and obtain insights into the steps to follow to conduct an investigation and gather evidence to build a case. The paper makes specific recommendations to enhance the effectiveness and efficiency of investigations. Originality/value The paper is among one of the few to propose a fraud investigation plan designed to investigate cases involving false accounting and theft charges. More importantly, the paper uses a real case to illustrate how to examine documentation/data and how such documentation will be analysed in a trial.
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Hidayati, Anisa Nur, Imam Riadi, Erika Ramadhani, and Sarah Ulfah Al Amany. "Development of conceptual framework for cyber fraud investigation." Register: Jurnal Ilmiah Teknologi Sistem Informasi 7, no. 2 (April 28, 2021): 125. http://dx.doi.org/10.26594/register.v7i2.2263.

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The increase in the number of internet users in Indonesia as much as 175.4 million as recorded in the Datareportal.com report and 4.83 billion globally, impact the increase in the number of cyber fraud cases. Data states that 96% of fraud cases are not resolved due to fraud methods carried out online and make it difficult for legal officers to obtain evidence. Previous fraud investigation research mainly focused on fraud detection, so this research focuses on submitting a framework for investigating cyber fraud cases. The cyber fraud case requires a new framework for investigation because in this fraud case, there is digital evidence that is very prone to be damaged, lost, or modified, which makes this case unsolved. This research aims to develop a framework that is expected to help auditors to uncover cases of cyber fraud so that resolved cyber fraud cases can increase. The method used in making this framework uses Jabareen's conceptual framework development method, which consists of 6 stages, namely, Mapping the selected data source, extensive reading and categorizing of the chosen data, Identifying and naming objects, Deconstructing and categorizing the concept, Integrating concept, Synthesis, resynthesis. And make it all sense. The framework for cyber fraud investigation uses 22 digital forensic frameworks and eight frameworks for fraud audit investigations. The results of developing a framework using the Jabareen method resulted in 8 stages, integrating various concepts selected from digital forensics and fraud audits. Evaluation of framework development was carried out by giving limited questionnaires to practitioners and academics, which produced 89% for the feasibility value and needs of the framework and 67% there is no need for changes to the framework being developed.
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Srinitri, Ni Made, Umar Ma'ruf, and Munsharif Abdul Chalim. "Progressivity Of Criminal Handling Fraud And Disease By The Directorate Of The General Criminal Reserse Of Central Java Regional Police (POLDA)." Jurnal Daulat Hukum 3, no. 1 (April 22, 2020): 229. http://dx.doi.org/10.30659/jdh.v3i1.8777.

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This study aims to determine and analyze the process of handling fraud and embezzlement by Central Java Regional Police Criminal Investigation investigators and the progress of handling fraud and embezzlement crime at the Central Java Regional Police Criminal Investigation Directorate. The approach method used is empirical juridical with descriptive analytical research specifications. The data used in the form of primary data and secondary data so that the method of data collection through field studies and literature studies. Data analysis method used is qualitative analysis. As a knife of analysis, the concepts of restorative justice, legal system theory and progressive legal theory are used.The results of the study concluded that the process of investigating fraud and embezzlement in the East Java Regional Police Criminal Investigation Directorate was in accordance with the provisions of the Criminal Procedure Code and the National Police Chief Regulation Number 6 of 2019 on Criminal Investigations. The progress in handling fraud and embezzlement in the Central Java Regional Police Criminal Investigation Directorate is related to the application of restorative justice in investigating criminal acts that starts with two components of the legal basis, namely rules and behavior. The regulatory component appears from a number of legal rules regarding the application of restorative justice in investigations that have been regulated in police regulations,Keywords: Progressiveness; Fraud And Embezzlement; Restorative Justice.
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Nanda Fatar Julaidi and Agustin Fadjarenie. "Pemberdayaan Pusat Knowledge Sharing Untuk Meningkatkan Keahlian Investigasi Kecurangan Bagi Auditor Internal." Jurnal Ekonomi 28, no. 1 (March 30, 2023): 80–97. http://dx.doi.org/10.24912/je.v28i1.1381.

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The role of identifying and investigating fraud for organizations and technological developments complicate organizational dynamics and require the competence and expertise of internal auditors to detect fraud within organizations. The purpose of this research is to obtain empirical evidence about the effect of auditors' risk assessment skills, understanding of industry characteristics and knowledge sharing on internal auditors' fraud investigation abilities. The research methodology in this study is quantitative, the population in this study is part of the internal audit of a leading consumer goods company in Indonesia using census techniques with a total of 60 people. Data collection was carried out using a questionnaire. The results of this study, all variables affect the ability of internal audit fraud investigations. This study implies the importance of enhancing the skills of internal auditors by strengthening internal discussions within organizations as “knowledge-sharing centers” to enhance the fraud investigation capabilities of internal auditors.
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Baroto, Wishnu Agung. "Advancing Digital Forensic through Machine Learning: An Integrated Framework for Fraud Investigation." Asia Pacific Fraud Journal 9, no. 1 (June 1, 2024): 1–16. http://dx.doi.org/10.21532/apfjournal.v9i1.346.

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The rise of cybercrime and cyber-related crime encourages efficient digital forensic investigations more crucial than ever before. Traditional investigation methods can be time-consuming, costly, and resource-intensive, while machine learning algorithms have the potential to reduce the complexity by promoting automation and investigation capabilities. This study begins with an analysis of digital forensics framework using a document analysis methodology. Moreover, exploring current practice and potential implementation of machine learning in digital forensics for fraud investigation is demonstrated through the features of Autopsy 4.15.0, a widely known digital forensics tool. The findings suggest the implementation of a comprehensive digital forensic framework that prioritizes the interpretation phase, with the support of machine learning capabilities. At present, machine learning mainly supports the analysis phase, which happens to be the most time-intensive process of digital forensic investigations. Furthermore, as fraud investigation has a role of fraud detection and prevention, current digital forensics procedures do not support the fraud detection and prevention process, despite the potential for machine learning to support this through pattern recognition.These discoveries are particularly significant in the fight against fraudulent activities, such as tax fraud, data fraud, financial fraud, and asset misappropriation, in the digital age.
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Kanapickienė, Rasa, and Živilė Grundienė. "Actions to detect fraud in financial statements." Buhalterinės apskaitos teorija ir praktika, no. 15A (July 9, 2014): 37–48. http://dx.doi.org/10.15388/batp.2014.15a.3.

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The information provided in financial statements should be neutral and reliable thus enabling the users of the financial statements to make financially legitimate decisions regarding the perspectives of the company’s development. Therefore the reference documents regulating the composition of financial statements determine that the distortion of the assets, income, costs or other data is strictly forbidden. Nevertheless, fraud in financial statements is a relatively frequent phenomenon in business practice. Hence, in order to detect frauds effectively it is essential to systematize the actions of fraud detection. The aim of the research is to explore the actions of detecting fraud in financial statements, systematize them and evaluate the possibilities of their application in practice. The paper divides the actions of detecting fraud in financial statements into methods and procedures. The methods of detecting fraud in financial statements are classified regarding two aspects: 1) consistency of fraud investigation and 2) applied methods of investigation. According to the consistency of the research, the following methods are distinguished: a) gathering of fraud evidence; b) analysis of fraud risk factors and c) a detailed investigation. To implement each of the methods appropriate procedures are selected. In order to gather the evidence on fraud, it is expedient to apply the following procedures: the use of external (complainant) systems (police reports), secret operations, senior management audit, gathering of unofficial information, application of legal recommendations, confession. While carrying out the analysis of fraud risk factors it is expedient to apply inquiry, monitoring, and analytical procedures. The procedures of fraud detection in the detailed investigation should be classified as audit proofs by distinguishing the variants of these procedures that are more typical of the monitoring institutions. Experts positively evaluated the possibilities to practically apply the analysed actions of detecting fraud in financial statements.
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Rashid, Chnar Abdullah. "A requirement for fraud investigation professionals." Journal of Global Economics and Business 4, no. 12 (January 1, 2023): 75–89. http://dx.doi.org/10.31039/jgeb.v4i12.121.

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In developing countries, fraud and corruption are seen as a way of life, a norm of public service or a culture that cannot hope to disappear. Auditors specialize in error detection and treat fraud and corruption as secondary tasks in a particular business. The primary responsibility of a Forensic Investigation Professional (FIP) or forensic accountant is to investigate fraud in financial records. A certified public accountant is a witness of fact, while a forensic investigator or forensic accountant is an expert witness, not a witness of fact. They can testify in court as experts for either the prosecution or the defence. This paper aims to critically examine the requirements for fraud investigation professionals who need to be obtained by a forensic accountant in investigating fraud as one of the most serious financial crimes in any company. The findings suggest that forensic investigative professionals play a complementary role with government anti-fraud and anti-corruption agencies in strategies and policies to reduce the risk of systemic corruption. Findings also show that Forensic Investigation Professionals (FIPs) play an important role in reducing fraud and corruption risks in developing countries.
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Shawyer, Andie, and Dave Walsh. "Fraud and Peace: Investigative Interviewing and Fraud Investigation." Crime Prevention and Community Safety 9, no. 2 (April 2007): 102–17. http://dx.doi.org/10.1057/palgrave.cpcs.8150035.

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Dissertations / Theses on the topic "Fraud Investigation"

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Shawyer, Andrea. "Investigative interviewing : investigation, counter fraud and deception." Thesis, University of Portsmouth, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.496605.

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Due to highly publicised miscarriages of justice cases towards the end of the last century in the UK, legislation and associated practice developed in an attempt to achieve more ethical investigations. Investigative interviewing as a result was developed, and progressed over the years to become one of the most ethical and fair systems of interviewing in the world. The introduction of the PEACE model in the early 1990s provided structure and form for all police interviewers, and more recently in public sector fraud interviews, and became a framework to which all interviewers should adhere.
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Yang, Dan. "Financial fraud in Chinese stock exchange listed companies." Thesis, University of Aberdeen, 2010. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=163152.

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This thesis develops an analysis of the prevalence and determinants of financial fraud as identified in the Chinese listed firms over the period 1996 to 2007. First, theoretical analysis on the determinants of financial fraud, from its subjective, objective and conditional aspects, provides an understanding of why financial fraud happened as it did.  The conditional aspect (corporate governance mechanisms) is highlighted since it is controllable in reducing the probability of fraudulent reporting.  Data from the Chinese stock market is accessed, organised, and analyzed to support the analysis. Second, the prevalence and nature of fraud uncovered in the supervision of listed companies in Chinese stock exchanges is identified.  From data reported by the China Securities Regulatory Commission, the incidence and prevalence of cases of fraud identified through regulation is investigated. I show how fraudulent activity can be categorised, how its nature has evolved over time, how business sectors are differentially prone to fraud, and what modes of fraudulent activity have been recorded. Third, the key interest of this research lies in the investigation of the argument that companies are more, or less, prone to fraudulent reporting by reason of:  Their ownership structure; Their corporate governance characteristics; and/or Their numerical characteristics in financial reporting. 82 fraudulent financial statements from 40 listed companies identified by the China Securities Regulatory Commission are selected as the study sample, and 82 control peers are selected, to correspond to the study sample as closely as possible, regarding the assets size and industries.  Findings challenge the conventional arguments which have been supported based on data from western countries.  Conventional arguments show financial fraud is associated with weakness of governance in western companies (e.g. Beasley et al., 2000) and with patterns of ownership that would indicate reduced agency control by shareholders.  However, my finding reveals that in China ownership concentration is negatively associated with reported fraud; and as for some oft-discussed corporate governance characteristics (e.g. the supervisory board, audit committee, independent directors), the fraud firms and their non-fraud peers are not statistically distinct, suggesting that corporate governance mechanisms that are designed to reduce the probability of financial fraud fail to work in the Chinese market.  The negative results in this research contribute by updating our understanding of the determinants of financial statement fraud; the supervision of China’s equity markets; and whether it can be considered effective in uncovering financial fraud.
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Titus, Phyllis May. "Medical schemes fraud : ethical investigation of medical practitioners as stakeholders." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1020899.

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A mere 16 percent of the population enjoys the benefits of private healthcare; medical schemes however remain an important contributor to the South African economy with an annual contribution flow of close to R85 billion per annum. Similar to the international scenario, South African healthcare inflation surpassed consumer price inflation. In addition, the medical schemes industry remains riddled with fraud, this coupled with escalating private healthcare costs remain subsequent threats to the sustainability of the industry. It is reported that service provider fraud has surpassed fraud committed by scheme members. Most medical schemes appear to have policies in place to manage and combat fraud, however transparency in terms of information sharing remains elusive. Of greater concern have been the investigation and management ethicality and endgame of medical schemes in terms of fraud risk management amongst medical practitioners. The research problem states that there is currently no standard fraud investigation and management protocol available for the ethical investigation and management of medical schemes fraud committed by medical practitioners. The literature review demonstrated that there has been a paradigm shift regarding the expectations that society has of the modern corporation and emphasised the inclusive stakeholder model theory in favour of the traditional shareholder dictum: pursuit of profit maximisation at any cost. The research design was done by providing a survey questionnaire to private medical practitioners. The literature review and survey findings highlighted the need for medical schemes to pay greater heed to their ethicality and stakeholder issue management practices. Focus areas for the development of an industry standard fraud investigation and management protocol was recommended.
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Rowson, David. "The problem with fraudulent solicitors : issues of trust, investigation and the self-regulation of the legal profession." Thesis, Teesside University, 2009. http://hdl.handle.net/10149/112684.

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Rouillard, Gregory W. "An improved unsupervised modeling methodology for detecting fraud in vendor payment transactions." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2003. http://library.nps.navy.mil/uhtbin/hyperion-image/03Jun%5FRouillard.pdf.

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Thesis (M.S. in Operations Research)--Naval Postgraduate School, June 2003.
Thesis advisor(s): Samuel E. Buttrey, Lyn R. Whitaker. Includes bibliographical references (p. 147-148). Also available online.
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Chui, Lawrence. "An Experimental Examination of the Effects of Fraud Specialist and Audit Mindsets on Fraud Risk Assessments and on the Development of Fraud-Related Problem Representations." Thesis, University of North Texas, 2010. https://digital.library.unt.edu/ark:/67531/metadc30447/.

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Fraud risk assessment is an important audit process that has a direct impact on the effectiveness of auditors' fraud detection in an audit. However, prior literature has shown that auditors are generally poor at assessing fraud risk. The Public Company Accounting Oversight Board (PCAOB) suggests that auditors may improve their fraud risk assessment performance by adopting a fraud specialist mindset. A fraud specialist mindset is a special way of thinking about accounting records. While auditors think about the company's recorded transactions in terms of the availability of supporting documentations and the authenticity of the audit trail, fraud specialists think instead of accounting records in terms of the authenticity of the events and activities that are behind the reported transactions. Currently there is no study that has examined the effects of the fraud specialist mindset on auditors' fraud risk assessment performance. In addition, although recent studies have found that fraud specialists are more sensitive than auditors in discerning fraud risk factors in situation where a high level of fraud risk is present, it remains unclear whether the same can be said for situation where the risk of fraud is low. Thus, the purpose of my dissertation is to examine the effects of fraud specialist and audit mindsets on fraud risk assessment performance. In addition, I examined such effects on fraud risk assessment performance in both high and low fraud risk conditions. The contributions of my dissertation include being the first to experimentally examine how different mindsets impact fraud-related judgment. The results of my study have the potential to help address the PCAOB's desire to improve auditors' fraud risk assessment performance though the adoption of the fraud specialist mindset. In addition, my study contributes to the literature by exploring fraud-related problem representation as a possible mediator of mindset on fraud risk assessment performance. I executed my dissertation by conducting an experiment in which mindset (fraud specialist or audit) was induced prior to the completion of an audit case (high or low in fraud risk). A total of 85 senior-level accounting students enrolled in two separate auditing classes participated in my study. The results from my experimental provide empirical support that it is possible to improve auditors' fraud risk assessment through adapting the fraud specialist mindset. My study also provides preliminary evidence that individuals with the fraud specialist mindset developed different problem representations than those with the audit mindset.
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Kapardis, Maria Krambia. "Enhancing the auditor's fraud detection ability: An interdisciplinary approach." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1999. https://ro.ecu.edu.au/theses/1230.

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A contemporary issue of concern to both external auditors and financial statement users is fraud-detection by auditors. The ability of auditors to detect material irregularities, including fraud, should be enhanced to enable them to apply "reasonable skill and care" in carrying out the audit. Such proficiency in fraud detection is needed if the profession is to avoid costly litigation, ever-increasing indemnity insurance and erosion of the profession's credibility. The thesis maintains that such enhancement can be achieved if auditors both utilise knowledge about the aetiology of fraud in psychology, sociology and criminology as well as by synthesising a broad range of approaches to fraud detection. The multidisciplinary discussion of the aetiology of fraud enabled the development of a three-component model. The model's three components are: rationalisations (R), opportunity (0) and a crime-prone motivated person (P), hence the acronym ROP. Next, a close examination of relevant auditing guidelines and a number of fraud detection models that have been proposed were used to develop an eclectic fraud detection model (with the ROP model as one of its components). The applicability of the ROP model was determined in a study of 50 major fraud cases investigated and prosecuted by the Major Fraud Group (MFG) of the Victoria police. The study identified a number of inter-relationships between offence, offender and victim characteristics. The findings obtained also confirmed the applicability of the model in the field and yielded a two-level criminal profile of serious fraud offenders which includes a new taxonomy of such offenders. The taxonomy consists of twelve specific typologies. In addition, the MFG study findings cast doubt (I) on Gottfredson and Hirschi's (1990) assertion in their General Theory of Crime that white-collar offenders are not significantly different from common offenders and (2) on a basic premise of Loebbecke et al.'s (1989) fraud risk-assessment model that all three components of their model need to be present for fraud to occur. The experience of auditors with detecting six different types of material irregularities, including management fraud, employ fraud and error, was investigated in a postal survey of 108 auditors. The findings provide support for the applicability of the eclectic fraud detection model. The survey also found that: it is rare for even experienced auditors to encounter material irregularities; that different types of irregularity (e.g., management fraud) occur more frequently in some industries (manufacturing and construction) than in others; the irregularity is likely to take one form (e.g., window dressing and misappropriation of funds) rather than another; and management review and tests of controls are more likely to alert an auditor to the existence of management fraud. In support of earlier research findings, data analysis revealed that the lack of an effective internal control system and the absence of a code of corporate conduct are statistically significant correlates of an irregularity having a material impact on the financial accounts of a company. In contrast to claims by Loebbecke et al. (1989), the survey findings show that fraud risk-assessment utilising red flags alone is not effective and the presence of only two (and not all three) of their model's components need to be present for management fraud to occur. Both the ROP model and the eclectic fraud detection model were further refined in the light of the findings from the two empirical studies. Without ignoring limitations of the two surveys, the work reported in the present thesis sheds new light on the aetiology of fraud, shows that neither audit experience nor red flags alone is sufficient to improve auditors' fraud detection performance and provide another dimension to fraud risk- assessment. The new knowledge should be added to the auditor's armoury to enhance the audit effectiveness and efficiency and to reduce the fraud detection component of the expectation gap.
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Eramus, L., and H. Fourie. "Internal audit activities performed in South Africa." Academic Journals, 2009. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001358.

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This study was conducted to determine the perception of the chief audit executive as head of the internal audit function, on the internal audit activities that should be performed (current and future) within South African companies after which the findings were compared with the international perception in this regard. Data was also obtained on whether internal audit activities were performed inhouse or were outsourced; the importance of the internal audit activities, senior management’s rating of the value added, the internal audit approach followed, and whether the internal audit standards were being complied with. A statistical analysis was performed on data that was obtained from questionnaires and interviews. This study targeted 30 chief audit executives, and to a lesser extent 30 Chief Executive Officers/Chief Financial Officers/Chief Operating Officers, of large South African listed companies. The results prove that chief audit executives perceive themselves as performing their internal audit activities according to the internal audit Standards and that they satisfy the needs and expectations of their companies. The internal audit profession, its clients and internal audit educators may benefit from the study in the planning of future internal audit activities and educational programmes respectively.
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Labuschagne, Mario. "The role of internal auditors with specific reference to fraud investigation." Thesis, Nelson Mandela Metropolitan University, 2015. http://hdl.handle.net/10948/d1021385.

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The role of internal auditors is evolving to enable them to provide stakeholders with assurance and to assist organisations to achieve objectives and remain competitive to ensure the future existence of their organisations. The research for this study was guided by the question of whether the Institute of Internal Auditors guidance pronouncements provide sufficient guidance in the light of expectations of both the institute and management (stakeholders) relating to the role of internal auditors in respect of fraud investigation. Literature reviewed on the role of internal auditors showed that there is limited guidance provided with regards to fraud investigation, knowledge and skills required by an internal auditor to perform fraud investigations. The research methodology used for this study consisted of a qualitative case study of the Nelson Mandela Metropolitan University committees, namely, Council, Senate and MANCO as well as a combination of deductive and inductive interpretative analysis methods. Semi-structured interviews were used to obtain data from participants who were randomly selected from Nelson Mandela Metropolitan University Council, Senate and MANCO committees. The interviews revolved around three themes, namely, the role of internal audit, the information expected from internal audits and the role that the internal audit plays with regard to fraud. The interviews were recorded by means of a digital voice recorder which were transcribed by a qualified transcriber. The collected data was then manually coded by making use of standardised coding methods to assist with the analyses of the data. After considering the participant responses in relation to the themes, it could be deduced that a greater awareness needed to be created regarding the role of the internal audit and the services which internal audits could provide to organisations and management structures. The results of the analyses revealed that an expectation gap existed with regard to the Institute of Internal Auditors, guidance pronouncements and stakeholder expectations of internal auditor roles with specific reference to fraud investigations. This study showed that the IIA’s guidance pronouncements do not provide sufficient and adequate guidance in respect of the knowledge, skills and competency capabilities in relation to fraud investigations.The results of the study further showed that the expected role of internal auditors in an organisation should include fraud investigations.
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Vichitlekarn, Sansakrit. "Control system choice, control system assessment, and substantive testing for fraud /." view abstract or download file of text, 2000. http://wwwlib.umi.com/cr/uoregon/fullcit?p9998024.

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Thesis (Ph. D.)--University of Oregon, 2000.
Typescript. Includes vita and abstract. Includes bibliographical references (leaves 54-55). Also available for download via the World Wide Web; free to University of Oregon users.
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Books on the topic "Fraud Investigation"

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Gottschalk, Petter. Fraud Investigation. 1 Edition. | New York : Routledge, 2018.: Routledge, 2018. http://dx.doi.org/10.4324/9781351139069.

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Coenen, Tracy L., ed. Expert Fraud Investigation. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119203698.

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Ramage, Sally. Fraud investigation: Criminal procedure and investigation. New York: iUniverse, 2009.

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Ramage, Sally. Fraud: Law, procedure, and investigation. New York: Oxford University Press, 2009.

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Library of Congress. Congressional Research Service, ed. Defense procurement investigation. [Washington, D.C.]: Congressional Research Service, Library of Congress, 1988.

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Pedneault, Stephen, ed. Anatomy of a Fraud Investigation. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119199809.

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Ramage, Sally. Fraud: Law, procedure, and investigation. New York: Oxford University Press, 2009.

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Pedneault, Stephen. Anatomy of a Fraud Investigation. New York: John Wiley & Sons, Ltd., 2009.

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Kirk, David N. Serious fraud: Investigation and trial. London: Butterworths, 1992.

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Tony, Woodcock, ed. Serious fraud: Investigation and trial. 3rd ed. London: Butterworths LexisNexis, 2003.

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Book chapters on the topic "Fraud Investigation"

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Gottschalk, Petter. "Investigation Reports." In Fraud Investigation, 80–95. 1 Edition. | New York : Routledge, 2018.: Routledge, 2018. http://dx.doi.org/10.4324/9781351139069-6.

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Gottschalk, Petter. "Introduction." In Fraud Investigation, 1–4. 1 Edition. | New York : Routledge, 2018.: Routledge, 2018. http://dx.doi.org/10.4324/9781351139069-1.

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Gottschalk, Petter. "Misconduct Investigations in the United States." In Fraud Investigation, 178–98. 1 Edition. | New York : Routledge, 2018.: Routledge, 2018. http://dx.doi.org/10.4324/9781351139069-10.

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Gottschalk, Petter. "Conclusion." In Fraud Investigation, 199–201. 1 Edition. | New York : Routledge, 2018.: Routledge, 2018. http://dx.doi.org/10.4324/9781351139069-11.

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Gottschalk, Petter. "White-Collar Crime Research." In Fraud Investigation, 5–17. 1 Edition. | New York : Routledge, 2018.: Routledge, 2018. http://dx.doi.org/10.4324/9781351139069-2.

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Gottschalk, Petter. "Theory of Convenience." In Fraud Investigation, 18–47. 1 Edition. | New York : Routledge, 2018.: Routledge, 2018. http://dx.doi.org/10.4324/9781351139069-3.

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Gottschalk, Petter. "Convenience Research." In Fraud Investigation, 48–59. 1 Edition. | New York : Routledge, 2018.: Routledge, 2018. http://dx.doi.org/10.4324/9781351139069-4.

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Gottschalk, Petter. "Crime Signal Detection." In Fraud Investigation, 60–79. 1 Edition. | New York : Routledge, 2018.: Routledge, 2018. http://dx.doi.org/10.4324/9781351139069-5.

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Gottschalk, Petter. "Crime Investigations in Norway." In Fraud Investigation, 96–106. 1 Edition. | New York : Routledge, 2018.: Routledge, 2018. http://dx.doi.org/10.4324/9781351139069-7.

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Gottschalk, Petter. "Misconduct Investigations in Scandinavia." In Fraud Investigation, 123–65. 1 Edition. | New York : Routledge, 2018.: Routledge, 2018. http://dx.doi.org/10.4324/9781351139069-8.

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Conference papers on the topic "Fraud Investigation"

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Vosyliute, Ieva, and Nijole Maknickiene. "INVESTIGATION OF FINANCIAL FRAUD DETECTION BY USING COMPUTATIONAL INTELLIGENCE." In 12th International Scientific Conference „Business and Management 2022“. Vilnius Gediminas Technical University, 2022. http://dx.doi.org/10.3846/bm.2022.787.

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Due to increasing technical capabilities, financial fraud becomes more sophisticated and more difficult to detect. As there are various categories and typologies of financial fraud, different detection techniques may be applied. However, based on the data generated daily by financial organizations, a technical solution must be implemented. This paper presents a comprehensive literature review of financial fraud, the categorizations of financial fraud, and financial fraud detection with the particular focus on computational intelligence-based techniques. As outlined in the reviewed literature, money laundering is a multilayered crime involving several fraud typologies; therefore, it was selected to be analysed in this research. The purpose of the research is to investigate the synthetic dataset of the money laundering scheme to see whether additional patterns could be outlined, which would help financial organizations to recognize suspicious activity easier. To achieve this goal, computational intelligence - decision tree, was selected as a classification method to identify additional patterns. As a result, data classification provides new data parameters which are essential in improving accurate and efficient financial fraud detection.
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Savić, Dragana, and Goranka Knežević. "Financial Investigation of Public Procurement Fraud." In FINIZ 2022. Belgrade, Serbia: Singidunum University, 2022. http://dx.doi.org/10.15308/finiz-2022-93-97.

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Pramudyastuti, Octavia, Ghina Susilo, and Danar Miranda. "Academic Fraud Behaviour of Accounting Students: The Investigation Using 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.21-10-2020.2311936.

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Pratuzaitė, Greta, and Nijolė Maknickienė. "Investigation of credit cards fraud detection by using deep learning and classification algorithms." In 11th International Scientific Conference „Business and Management 2020“. VGTU Technika, 2020. http://dx.doi.org/10.3846/bm.2020.558.

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Criminal financial behaviour is a problem for both banks and newly created fintech companies. Credit card fraud detection becomes a challenge for any such company. The aim of this paper is to com-pare ability to detect credit card fraud by four algorithmic methods: Generalized method of moments, K-nearest neighbour, Naive Bayes classification and Deep learning. The deep learning algorithm has been tuned to select key parameters so that fraud detection accuracy is the best. Five recognition accuracy parameters and a cost calcualtions showed that the deep learning algorithm is the best fraud detection meth-od compared to other classification algorithms. A financial company reduces losses and increases customer confidence by using fraud prevention technologies.
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Pereira Escorcio, Jose Antonio, and Paulo Dias. "Characterization of The Investigation in Tax Fraud." In 2021 16th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2021. http://dx.doi.org/10.23919/cisti52073.2021.9476270.

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Haq, Muhammad, Megawati Barthos, and Zudan Fakrulloh. "Digital Forensics in Online Fraud Crimes Investigation." In Proceedings of the 3rd International Conference on Law, Social Science, Economics, and Education, ICLSSEE 2023, 6 May 2023, Salatiga, Central Java, Indonesia. EAI, 2023. http://dx.doi.org/10.4108/eai.6-5-2023.2333408.

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Choong, Pei-Shan, and Yusnita Yusof. "Overview of Financial Fraud Digital Forensic Investigation Framework." In 2021 14th International Conference on Developments in eSystems Engineering (DeSE). IEEE, 2021. http://dx.doi.org/10.1109/dese54285.2021.9719362.

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West, Jarrod, and Maumita Bhattacharya. "An investigation on experimental issues in financial fraud mining." In 2016 IEEE 11th Conference on Industrial Electronics and Applications (ICIEA). IEEE, 2016. http://dx.doi.org/10.1109/iciea.2016.7603878.

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West, Jarrod, and Maumita Bhattacharya. "Some Experimental Issues in Financial Fraud Detection: An Investigation." In 2015 IEEE International Conference on Smart City/SocialCom/SustainCom (SmartCity). IEEE, 2015. http://dx.doi.org/10.1109/smartcity.2015.227.

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Ali, Mohammed Aamir, Thomas Groß, and Aad van Moorsel. "Investigation of 3-D secure's model for fraud detection." In STAST 2018: 8th International Workshop on Socio-Technical Aspects in Security and Trust. New York, NY, USA: ACM, 2018. http://dx.doi.org/10.1145/3361331.3361334.

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Reports on the topic "Fraud Investigation"

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Atuesta, Laura, Agustina Schijman, Salvatore Schiavo-Campo, and Cheryl Gray. IDB-9: Combating Fraud and Corruption. Inter-American Development Bank, March 2013. http://dx.doi.org/10.18235/0010514.

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This report reviews the implementation of the measures the Inter-American Development Bank (IDB or Bank) has taken in the three strategic pillars of the anticorruption agenda: (i) strengthen the prevention of fraud and corruption in Bank operations; (ii) support transparency and anticorruption efforts in the Region; and (iii) ensure high ethical standards for Bank staff. The Bank has taken several actions in the first and third pillars. To help prevent corruption, the IDB has eliminated the overlap of policy and investigations by creating an Anticorruption Policy Committee and giving more independence to the Office of Institutional Integrity, and by establishing a new sanctions structure with greater clarity and stronger accountability. In addition, the 2011 cross-debarment agreement with other multilateral development banks has enhanced the impact of sanctions the IDB may impose. To help ensure internal integrity, the Bank has revised its Code of Ethics and whistleblower policy, improved the enforcement capacity of the Ethics Office, streamlined accountability relationship, and taken various other actions to bring the system up to good international practice. The second pillar, however -even recognizing that most Bank interventions to improve public management and strengthen institutions can have a positive impact on governance and anticorruption- has received limited recognition and support, partly as the result of crowding out by other development priorities and of limited country demand. In preventing corruption in Bank projects and in fostering staff integrity, the new structure is a major improvement over the one built piecemeal in previous years. This report advances various suggestions, of which the most important is for an external review of the Bank staff rules, particularly to sharpen managers¿ authority and accountability for ensuring a respectful workplace environment. In these two pillars, however, the priority is to consolidate the sound organizational and institutional changes that have been made. For the second pillar, enhancing governance and anticorruption efforts in member countries will require more assertive Bank support from the top, the assignment of greater priority and resources to programs to foster transparency and accountability, and closer intersectoral coordination.
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Office of Institutional Integrity Annual Report 2010. Inter-American Development Bank, January 2011. http://dx.doi.org/10.18235/0005730.

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This report provides the Bank and the public with an overview of the Office of Institutional Integrity's activities and findings during 2010. The Office of Institutional Integrity (OII) continues to play a critical part in ensuring integrity in the activities the IDB Group finances. The investigation of fraud and corruption in IDB Group-financed activities ensures that the IDB Group's projects achieve the expected results for which they were designed in an environment free of corruption. In 2010, the Office devoted more resources to help countries promote their own corruption prevention and investigation mechanisms. In addition, the Office continued its efforts to harmonize anti-corruption policies with peer organizations, thus ensuring they work together as international agencies in the investigation and prevention of Prohibited Practices.
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Office of Institutional Integrity Annual Report 2007. Inter-American Development Bank, January 2008. http://dx.doi.org/10.18235/0005733.

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The Office of Institutional Integrity (OII) is the IDB Group's primary office for addressing external matters of integrity, fraud and corruption. As a measure of the significance that the IDB Group attaches to integrity, OII reports directly to the President. OII coordinates this work closely with other entities in the Bank Group, particularly the Oversight Committee on Fraud and Corruption (OCFC) and the Sanctions Committee. OII also plays a supportive role in internal ethics and integrity matters and helps member countries develop and refine their own integrity programs. Overall, in 2007, OII made significant progress in streamlining investigative activities, enhancing the department's capacity and building knowledge-based systems to strengthen prevention efforts. OII also broadened its research on past cases, expanded integrity outreach and pursued more complex investigations. A brief overview of the rest of this year's report is given by general focal area and pillar of activity.
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Inter-American Development Bank Oversight Committee on Fraud and Corruption: First Semi-Annual Report. Inter-American Development Bank, April 2003. http://dx.doi.org/10.18235/0005734.

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This is the first Semi-Annual Report of the Oversight Committee on Fraud and Corruption. It is issued in compliance with the provision of the Rules of Operations of the Secretariat of the Oversight Committee on Fraud and Corruption (OCFC). The report summarizes the major activities undertaken by the (OCFC) between April 2002 and March 2003 and provides a comprehensive summary of the state of investigations conducted by the Inter-American Development Bank.
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