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Sample records for providing fraud detection

  1. Fraud detection tools

    Directory of Open Access Journals (Sweden)

    Katerina Hawlova

    2013-10-01

    Full Text Available This article aims to introduce to readers the topic of fraud management – detection of fraudulent behaviour. The article is divided into two parts. The first part presents what is meant by fraud and fraudulent behaviour. In the second part a case study dealing with fraudulent behaviour detection in the procurement area is introduced.

  2. Security, Fraud Detection

    Indian Academy of Sciences (India)

    First page Back Continue Last page Overview Graphics. Secure. Secure. Server – Intruder prevention/detection; Network – Encryption, PKI; Client - Secure. Fraud detection based on audit trails. Automatic alerts like credit-card alerts based on suspicious patterns.

  3. Data Mining Techniques in Fraud Detection

    Directory of Open Access Journals (Sweden)

    Rekha Bhowmik

    2008-06-01

    Full Text Available The paper presents application of data mining techniques to fraud analysis. We present some classification and prediction data mining techniques which we consider important to handle fraud detection. There exist a number of data mining algorithms and we present statistics-based algorithm,   decision tree-based algorithm and rule-based algorithm. We present Bayesian classification model to detect fraud in automobile insurance.  Naïve Bayesian visualization is selected to analyze and interpret the classifier predictions. We illustrate how ROC curves can be deployed for model assessment in order to provide a more intuitive analysis of the models.

  4. Unsupervised learning for robust bitcoin fraud detection

    CSIR Research Space (South Africa)

    Monamo, Patrick

    2016-08-01

    Full Text Available The rampant absorption of Bitcoin as a cryptographic currency, along with rising cybercrime activities, warrants utilization of anomaly detection to identify potential fraud. Anomaly detection plays a pivotal role in data mining since most outlying...

  5. Automating Vendor Fraud Detection in Enterprise Systems

    Directory of Open Access Journals (Sweden)

    Kishore Singh

    2013-06-01

    Full Text Available Fraud is a multi-billion dollar industry that continues to grow annually. Many organisations are poorly prepared to prevent and detect fraud. Fraud detection strategies are intended to quickly and efficiently identify fraudulent activities that circumvent preventative measures. In this paper we adopt a Design-Science methodological framework to develop a model for detection of vendor fraud based on analysis of patterns or signatures identified in enterprise system audit trails. The concept is demonstrated be developing prototype software. Verification of the prototype is achieved by performing a series of experiments. Validation is achieved by independent reviews from auditing practitioners. Key findings of this study are: i automating routine data analytics improves auditor productivity and reduces time taken to identify potential fraud, and ii visualisations assist in promptly identifying potentially fraudulent user activities. The study makes the following contributions: i a model for proactive fraud detection, ii methods for visualising user activities in transaction data, iii a stand-alone MCL-based prototype.

  6. Wine fraud

    Directory of Open Access Journals (Sweden)

    Lars Holmberg

    2010-10-01

    Full Text Available Lars HolmbergFaculty of Law, University of Copenhagen, Copenhagen, DenmarkAbstract: Wine fraud may take several forms, of which two are discussed here: consumption fraud aimed at the wine market in general, and collector fraud aimed at the very top of the wine market. Examples of wine fraud past and present are given, and a suggestion about the extent of contemporary consumer fraud in Europe is provided. Technological possibilities for future detection and prevention of both forms of wine fraud are discussed.Keywords: adulteration, counterfeit, detection

  7. Accounting Fraud: an estimation of detection probability

    Directory of Open Access Journals (Sweden)

    Artur Filipe Ewald Wuerges

    2014-12-01

    Full Text Available Financial statement fraud (FSF is costly for investors and can damage the credibility of the audit profession. To prevent and detect fraud, it is helpful to know its causes. The binary choice models (e.g. logit and probit commonly used in the extant literature, however, fail to account for undetected cases of fraud and thus present unreliable hypotheses tests. Using a sample of 118 companies accused of fraud by the Securities and Exchange Commission (SEC, we estimated a logit model that corrects the problems arising from undetected frauds in U.S. companies. To avoid multicollinearity problems, we extracted seven factors from 28 variables using the principal factors method. Our results indicate that only 1.43 percent of the instances of FSF were publicized by the SEC. Of the six significant variables included in the traditional, uncorrected logit model, three were found to be actually non-significant in the corrected model. The likelihood of FSF is 5.12 times higher when the firm’s auditor issues an adverse or qualified report.

  8. FraudMiner: A Novel Credit Card Fraud Detection Model Based on Frequent Itemset Mining

    Directory of Open Access Journals (Sweden)

    K. R. Seeja

    2014-01-01

    Full Text Available This paper proposes an intelligent credit card fraud detection model for detecting fraud from highly imbalanced and anonymous credit card transaction datasets. The class imbalance problem is handled by finding legal as well as fraud transaction patterns for each customer by using frequent itemset mining. A matching algorithm is also proposed to find to which pattern (legal or fraud the incoming transaction of a particular customer is closer and a decision is made accordingly. In order to handle the anonymous nature of the data, no preference is given to any of the attributes and each attribute is considered equally for finding the patterns. The performance evaluation of the proposed model is done on UCSD Data Mining Contest 2009 Dataset (anonymous and imbalanced and it is found that the proposed model has very high fraud detection rate, balanced classification rate, Matthews correlation coefficient, and very less false alarm rate than other state-of-the-art classifiers.

  9. FraudMiner: a novel credit card fraud detection model based on frequent itemset mining.

    Science.gov (United States)

    Seeja, K R; Zareapoor, Masoumeh

    2014-01-01

    This paper proposes an intelligent credit card fraud detection model for detecting fraud from highly imbalanced and anonymous credit card transaction datasets. The class imbalance problem is handled by finding legal as well as fraud transaction patterns for each customer by using frequent itemset mining. A matching algorithm is also proposed to find to which pattern (legal or fraud) the incoming transaction of a particular customer is closer and a decision is made accordingly. In order to handle the anonymous nature of the data, no preference is given to any of the attributes and each attribute is considered equally for finding the patterns. The performance evaluation of the proposed model is done on UCSD Data Mining Contest 2009 Dataset (anonymous and imbalanced) and it is found that the proposed model has very high fraud detection rate, balanced classification rate, Matthews correlation coefficient, and very less false alarm rate than other state-of-the-art classifiers.

  10. A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

    Science.gov (United States)

    Sharma, Anuj; Kumar Panigrahi, Prabin

    2012-02-01

    With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fraud, collective known as forensic accounting. Data mining techniques are providing great aid in financial accounting fraud detection, since dealing with the large data volumes and complexities of financial data are big challenges for forensic accounting. This paper presents a comprehensive review of the literature on the application of data mining techniques for the detection of financial accounting fraud and proposes a framework for data mining techniques based accounting fraud detection. The systematic and comprehensive literature review of the data mining techniques applicable to financial accounting fraud detection may provide a foundation to future research in this field. The findings of this review show that data mining techniques like logistic models, neural networks, Bayesian belief network, and decision trees have been applied most extensively to provide primary solutions to the problems inherent in the detection and classification of fraudulent data.

  11. Maximum likelihood continuity mapping for fraud detection

    Energy Technology Data Exchange (ETDEWEB)

    Hogden, J.

    1997-05-01

    The author describes a novel time-series analysis technique called maximum likelihood continuity mapping (MALCOM), and focuses on one application of MALCOM: detecting fraud in medical insurance claims. Given a training data set composed of typical sequences, MALCOM creates a stochastic model of sequence generation, called a continuity map (CM). A CM maximizes the probability of sequences in the training set given the model constraints, CMs can be used to estimate the likelihood of sequences not found in the training set, enabling anomaly detection and sequence prediction--important aspects of data mining. Since MALCOM can be used on sequences of categorical data (e.g., sequences of words) as well as real valued data, MALCOM is also a potential replacement for database search tools such as N-gram analysis. In a recent experiment, MALCOM was used to evaluate the likelihood of patient medical histories, where ``medical history`` is used to mean the sequence of medical procedures performed on a patient. Physicians whose patients had anomalous medical histories (according to MALCOM) were evaluated for fraud by an independent agency. Of the small sample (12 physicians) that has been evaluated, 92% have been determined fraudulent or abusive. Despite the small sample, these results are encouraging.

  12. Modeling fraud detection and the incorporation of forensic specialists in the audit process

    DEFF Research Database (Denmark)

    Sakalauskaite, Dominyka

    Financial statement audits are still comparatively poor in fraud detection. Forensic specialists can play a significant role in increasing audit quality. In this paper, based on prior academic research, I develop a model of fraud detection and the incorporation of forensic specialists in the audit...... process. The intention of the model is to identify the reasons why the audit is weak in fraud detection and to provide the analytical framework to assess whether the incorporation of forensic specialists can help to improve it. The results show that such specialists can potentially improve the fraud...... detection in the audit, but might also cause some negative implications. Overall, even though fraud detection is one of the main topics in research there are very few studies done on the subject of how auditors co-operate with forensic specialists. Thus, the paper concludes with suggestions for further...

  13. Survey of Clustering based Financial Fraud Detection Research

    Directory of Open Access Journals (Sweden)

    Andrei Sorin SABAU

    2012-01-01

    Full Text Available Given the current global economic context, increasing efforts are being made to both prevent and detect fraud. This is a natural response to the ascendant trend in fraud activities recorded in the last couple of years, with a 13% increase only in 2011. Due to ever increasing volumes of data needed to be analyzed, data mining methods and techniques are being used more and more often. One domain data mining can excel at, suspicious transaction monitoring, has emerged for the first time as the most effective fraud detection method in 2011. Out of the available data mining techniques, clustering has proven itself a constant applied solution for detecting fraud. This paper surveys clustering techniques used in fraud detection over the last ten years, shortly reviewing each one.

  14. Neural fraud detection in credit card operations.

    Science.gov (United States)

    Dorronsoro, J R; Ginel, F; Sgnchez, C; Cruz, C S

    1997-01-01

    This paper presents an online system for fraud detection of credit card operations based on a neural classifier. Since it is installed in a transactional hub for operation distribution, and not on a card-issuing institution, it acts solely on the information of the operation to be rated and of its immediate previous history, and not on historic databases of past cardholder activities. Among the main characteristics of credit card traffic are the great imbalance between proper and fraudulent operations, and a great degree of mixing between both. To ensure proper model construction, a nonlinear version of Fisher's discriminant analysis, which adequately separates a good proportion of fraudulent operations away from other closer to normal traffic, has been used. The system is fully operational and currently handles more than 12 million operations per year with very satisfactory results.

  15. Fraud Detection In Mobile Communications Networks Using User ...

    African Journals Online (AJOL)

    Fraud detection is an important application, since network operators lose a relevant portion of their revenue to fraud. The intentions of mobile phone users cannot be well observed except through the call data. The call data is used in describing behavioural patterns of users. Neural networks and probabilistic models are ...

  16. Continuous Fraud Detection in Enterprise Systems through Audit Trail Analysis

    Directory of Open Access Journals (Sweden)

    Peter J. Best

    2009-03-01

    Full Text Available Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in enterprise systems. The steps in this process are: (1 threat monitoring-surveillance of security audit logs for ‘red flags’, (2 automated extraction and analysis of data from audit trails, and (3 using forensic investigation techniques to determine whether a fraud has actually occurred. We demonstrate how mySAP, an enterprise system, can be used for audit trail analysis in detecting financial frauds; afterwards we use a case study of a suspected fraud to illustrate how to implement the methodology.

  17. Application of Data Mining for Card Fraud Detection

    Directory of Open Access Journals (Sweden)

    I.V. Andrianov

    2012-03-01

    Full Text Available This paper focuses on implementing Data Mining methods for card fraud detection. The approach to classification and prediction tasks for detection of unauthorized transactions is considered.

  18. BEHAVIOR BASED CREDIT CARD FRAUD DETECTION USING SUPPORT VECTOR MACHINES

    Directory of Open Access Journals (Sweden)

    V. Dheepa

    2012-07-01

    Full Text Available Along with the great increase of internet and e-commerce, the use of credit card is an unavoidable one. Due to the increase of credit card usage, the frauds associated with this have also increased. There are a lot of approaches used to detect the frauds. In this paper, behavior based classification approach using Support Vector Machines are employed and efficient feature extraction method also adopted. If any discrepancies occur in the behaviors transaction pattern then it is predicted as suspicious and taken for further consideration to find the frauds. Generally credit card fraud detection problem suffers from a large amount of data, which is rectified by the proposed method. Achieving finest accuracy, high fraud catching rate and low false alarms are the main tasks of this approach.

  19. Credit Card Fraud Detection: A Realistic Modeling and a Novel Learning Strategy.

    Science.gov (United States)

    Dal Pozzolo, Andrea; Boracchi, Giacomo; Caelen, Olivier; Alippi, Cesare; Bontempi, Gianluca

    2017-09-14

    Detecting frauds in credit card transactions is perhaps one of the best testbeds for computational intelligence algorithms. In fact, this problem involves a number of relevant challenges, namely: concept drift (customers' habits evolve and fraudsters change their strategies over time), class imbalance (genuine transactions far outnumber frauds), and verification latency (only a small set of transactions are timely checked by investigators). However, the vast majority of learning algorithms that have been proposed for fraud detection rely on assumptions that hardly hold in a real-world fraud-detection system (FDS). This lack of realism concerns two main aspects: 1) the way and timing with which supervised information is provided and 2) the measures used to assess fraud-detection performance. This paper has three major contributions. First, we propose, with the help of our industrial partner, a formalization of the fraud-detection problem that realistically describes the operating conditions of FDSs that everyday analyze massive streams of credit card transactions. We also illustrate the most appropriate performance measures to be used for fraud-detection purposes. Second, we design and assess a novel learning strategy that effectively addresses class imbalance, concept drift, and verification latency. Third, in our experiments, we demonstrate the impact of class unbalance and concept drift in a real-world data stream containing more than 75 million transactions, authorized over a time window of three years.

  20. Click Fraud Detection In Mobile Ads Served In Programmatic Exchanges

    Directory of Open Access Journals (Sweden)

    Anup Badhe

    2015-08-01

    Full Text Available Programmatic inventory auction or Real Time Bidding is the latest buzz in the mobile advertisement industry. This concept refers to a real time auction held for mobile advertisement spots and bidders bidding for that spot to show their advertisement. For a programmatic exchange that conducts these auctions detecting advertisements that auto click becomes very important since click fraud can quickly degrade the quality of supply for the exchange. Click fraud robs advertisers of their connection to unique users potential customers they might acquire. Click fraud nowadays is achieved with scripts to make it more legitimate and convincing.

  1. Detecting Fraud in Internet Auction Systems

    Science.gov (United States)

    Peng, Yanlin; Zhang, Linfeng; Guan, Yong

    Fraud compromises the thriving Internet auction market. Studies have shown that fraudsters often manipulate their reputations through sophisticated collusions with accomplices, enabling them to defeat the reputation-based feedback systems that are used to combat fraud. This paper presents an algorithm that can identify colluding fraudsters in real time. Experiments with eBay transaction data show that the algorithm has low false negative and false positive rates. Furthermore, the algorithm can identify fraudsters who are innocent at the time of the data collection, but engage in fraudulent transactions soon after they accumulate good feedback ratings.

  2. fraud detection in mobile communications networks using user

    African Journals Online (AJOL)

    DEPT OF AGRICULTURAL ENGINEERING

    Keywords: Call data, fraud detection, neural networks, probabilistic models, user profiling ... Intrusion detection approach can be divided into two classes of .... Raw call data. Call data simulator. SOM Neural. Network. Probabilistic. System. Monitoring. Database. Database. Fig. 3: Mobile communication detection tools.

  3. Multiple Additive Regression Trees a Methodology for Predictive Data Mining for Fraud Detection

    National Research Council Canada - National Science Library

    da

    2002-01-01

    ...) is using new and innovative techniques for fraud detection. Their primary techniques for fraud detection are the data mining tools of classification trees and neural networks as well as methods for pooling the results of multiple model fits...

  4. Fraud diamond: Detection analysis on the fraudulent financial reporting

    Directory of Open Access Journals (Sweden)

    Stefani Lily Indarto

    2016-11-01

    Full Text Available The accounting scandal became one of the reasons for analyzing financial statements in order to minimize fraud against the financial reporting. Therefore, companies use the services of a public accountant to audit the financial statements of companies that are expected to limit the fraudulent practices that increase the public’s confidence in the company’s financial statements. This study aims to detect fraud by using analysis of fraud diamond . This study takes banking companies listed on the Indonesian Stock Exchange in 2009-2014, with a total sample of 149 banks. Based on the results the external pressure, financial stability and capability have influence on fraudulent financial reporting. While target financial, ineffective monitoring and rationalization does not affect the fraudulent financial reporting

  5. DATA MINING APPLICATION IN CREDIT CARD FRAUD DETECTION SYSTEM

    Directory of Open Access Journals (Sweden)

    FRANCISCA NONYELUM OGWUELEKA

    2011-06-01

    Full Text Available Data mining is popularly used to combat frauds because of its effectiveness. It is a well-defined procedure that takes data as input and produces models or patterns as output. Neural network, a data mining technique was used in this study. The design of the neural network (NN architecture for the credit card detection system was based on unsupervised method, which was applied to the transactions data to generate four clusters of low, high, risky and high-risk clusters. The self-organizing map neural network (SOMNN technique was used for solving the problem of carrying out optimal classification of each transaction into its associated group, since a prior output is unknown. The receiver-operating curve (ROC for credit card fraud (CCF detection watch detected over 95% of fraud cases without causing false alarms unlike other statistical models and the two-stage clusters. This shows that the performance of CCF detection watch is in agreement with other detection software, but performs better.

  6. Credit card fraud detection using neural network and geolocation

    Science.gov (United States)

    Gulati, Aman; Dubey, Prakash; MdFuzail, C.; Norman, Jasmine; Mangayarkarasi, R.

    2017-11-01

    The most acknowledged payment mode is credit card for both disconnected and online mediums in today's day and age. It facilitates cashless shopping everywhere in the world. It is the most widespread and reasonable approach with regards to web based shopping, paying bills, what's more, performing other related errands. Thus danger of fraud exchanges utilizing credit card has likewise been expanding. In the Current Fraud Detection framework, false exchange is recognized after the transaction is completed. As opposed to the current system, the proposed system presents a methodology which facilitates the detection of fraudulent exchanges while they are being processed, this is achieved by means of Behaviour and Locational Analysis(Neural Logic) which considers a cardholder's way of managing money and spending pattern. A deviation from such a pattern will then lead to the system classifying it as suspicious transaction and will then be handled accordingly.

  7. Big Data and Specific Analysis Methods for Insurance Fraud Detection

    Directory of Open Access Journals (Sweden)

    Ramona BOLOGA

    2014-02-01

    Full Text Available Analytics is the future of big data because only transforming data into information gives them value and can turn data in business in competitive advantage. Large data volumes, their variety and the increasing speed their growth, stretch the boundaries of traditional data warehouses and ETL tools. This paper investigates the benefits of Big Data technology and main methods of analysis that can be applied to the particular case of fraud detection in public health insurance system in Romania.

  8. Credit Card Fraud: The study of its impact and detection techniques

    OpenAIRE

    Khyati Chaudhary; Bhawna Mallick

    2012-01-01

    With the rise and swift growth of E-Commerce, credit card usesfor online purchases has increased dramatically and it causedsudden outbreak in the credit card fraud. Fraud is one of themajor ethical issues in the credit card industry. With both onlineas well as regular purchase, credit card becomes the most popularmode of payment with cases of fraud associated with it are alsoincreasing. A clear framework on all these approaches willcertainly lead to an efficient credit card fraud detection sy...

  9. Predicting Healthcare Fraud in Medicaid: A Multidimensional Data Model and Analysis Techniques for Fraud Detection

    NARCIS (Netherlands)

    Thornton, Dallas; Mueller, Roland; Schoutsen, Paulus; van Hillegersberg, Jos

    2013-01-01

    It is estimated that approximately $700 billion is lost due to fraud, waste, and abuse in the US healthcare system. Medicaid has been particularly susceptible target for fraud in recent years, with a distributed management model, limited cross- program communications, and a difficult-to-track

  10. A real time metabolomic profiling approach to detecting fish fraud using rapid evaporative ionisation mass spectrometry.

    Science.gov (United States)

    Black, Connor; Chevallier, Olivier P; Haughey, Simon A; Balog, Julia; Stead, Sara; Pringle, Steven D; Riina, Maria V; Martucci, Francesca; Acutis, Pier L; Morris, Mike; Nikolopoulos, Dimitrios S; Takats, Zoltan; Elliott, Christopher T

    2017-01-01

    Fish fraud detection is mainly carried out using a genomic profiling approach requiring long and complex sample preparations and assay running times. Rapid evaporative ionisation mass spectrometry (REIMS) can circumvent these issues without sacrificing a loss in the quality of results. To demonstrate that REIMS can be used as a fast profiling technique capable of achieving accurate species identification without the need for any sample preparation. Additionally, we wanted to demonstrate that other aspects of fish fraud other than speciation are detectable using REIMS. 478 samples of five different white fish species were subjected to REIMS analysis using an electrosurgical knife. Each sample was cut 8-12 times with each one lasting 3-5 s and chemometric models were generated based on the mass range m/z 600-950 of each sample. The identification of 99 validation samples provided a 98.99% correct classification in which species identification was obtained near-instantaneously (≈ 2 s) unlike any other form of food fraud analysis. Significant time comparisons between REIMS and polymerase chain reaction (PCR) were observed when analysing 6 mislabelled samples demonstrating how REIMS can be used as a complimentary technique to detect fish fraud. Additionally, we have demonstrated that the catch method of fish products is capable of detection using REIMS, a concept never previously reported. REIMS has been proven to be an innovative technique to help aid the detection of fish fraud and has the potential to be utilised by fisheries to conduct their own quality control (QC) checks for fast accurate results.

  11. Transaction Fraud Detection Using GRU-centered Sandwich-structured Model

    OpenAIRE

    Li, Xurui; Yu, Wei; Luwang, Tianyu; Zheng, Jianbin; Zhao, Jintao; Xia, Lei; Li, Yujiao

    2017-01-01

    Rapid growth of modern technologies such as internet and mobile computing are bringing dramatically increased e-commerce payments, as well as the explosion in transaction fraud. Meanwhile, fraudsters are continually refining their tricks, making rule-based fraud detection systems difficult to handle the ever-changing fraud patterns. Many data mining and artificial intelligence methods have been proposed for identifying small anomalies in large transaction data sets, increasing detecting effic...

  12. Fraud Auditing

    Directory of Open Access Journals (Sweden)

    Karyono Karyono

    2002-09-01

    Full Text Available Indonesia is recognized as one of the most corrupting countries in the world. That can be seen by the facts that there are so many corruption cases handled by Prosecutor and Police Departments but no one case has been solved properly.  Laws and Regulations have been created, controlling, and investigating institutions have been established and maintained but those still cannot touch the corruptors and put them behind bars. Public expects that accountants can improve their professional competences in detecting fraud.  This article will overview about fraud auditing, condition causing fraud, characteristics and types of fraud, and the responsibility of auditor in detecting fraud

  13. Auto insurance fraud detection using unsupervised spectral ranking for anomaly

    Directory of Open Access Journals (Sweden)

    Ke Nian

    2016-03-01

    Full Text Available For many data mining problems, obtaining labels is costly and time consuming, if not practically infeasible. In addition, unlabeled data often includes categorical or ordinal features which, compared with numerical features, can present additional challenges. We propose a new unsupervised spectral ranking method for anomaly (SRA. We illustrate that the spectral optimization in SRA can be viewed as a relaxation of an unsupervised SVM problem. We demonstrate that the first non-principal eigenvector of a Laplacian matrix is linked to a bi-class classification strength measure which can be used to rank anomalies. Using the first non-principal eigenvector of the Laplacian matrix directly, the proposed SRA generates an anomaly ranking either with respect to the majority class or with respect to two main patterns. The choice of the ranking reference can be made based on whether the cardinality of the smaller class (positive or negative is sufficiently large. Using an auto insurance claim data set but ignoring labels when generating ranking, we show that our proposed SRA significantly surpasses existing outlier-based fraud detection methods. Finally we demonstrate that, while proposed SRA yields good performance for a few similarity measures for the auto insurance claim data, notably ones based on the Hamming distance, choosing appropriate similarity measures for a fraud detection problem remains crucial.

  14. Detection of Fraud in Audit and Forensic Investigation

    OpenAIRE

    Kupková, Barbora

    2011-01-01

    Economic crime is always actual theme, even more when economy finds itself in crisis. It is a well-known fact, that in such times fraud risk increases even inside organizations. This thesis is dealing with economic crime from the perspective of auditor and fraud examiner and likewise in the terms of Czech criminal law. Fraud, as both professions call economic criminality, implies higher costs for organizations, that's why both private and government sector organizations strives to fight it. S...

  15. Applying cost-sensitive classification for financial fraud detection under high class-imbalance

    CSIR Research Space (South Africa)

    Moepya, SO

    2014-12-01

    Full Text Available , especially in fraud applications. In this paper, we demonstrate the effectiveness of cost-sensitive classifiers to detect financial statement fraud using South African market data. The study also shows how different levels of cost affect overall accuracy...

  16. Outlier-based Health Insurance Fraud Detection for U.S. Medicaid Data

    NARCIS (Netherlands)

    Thornton, Dallas; van Capelleveen, Guido; Poel, Mannes; van Hillegersberg, Jos; Mueller, Roland

    Fraud, waste, and abuse in the U.S. healthcare system are estimated at $700 billion annually. Predictive analytics offers government and private payers the opportunity to identify and prevent or recover such billings. This paper proposes a data-driven method for fraud detection based on comparative

  17. 20 CFR Appendix C to Part 614 - Standard for Fraud and Overpayment Detection

    Science.gov (United States)

    2010-04-01

    ... effectiveness of the agency's procedures for the prevention of payments which are not due? To carry out... consultative services with respect to methods and procedures for the prevention and detection of fraud; and 3... information on suspected benefit fraud received from any agency personnel, and from sources outside the agency...

  18. The detection and settlement of VAT fraud in four countries : Addendum to the report value-added tax fraud in the European Union

    NARCIS (Netherlands)

    Aronowitz, A.A.; Laagland, D.C.G.; Paulides, G.

    1996-01-01

    This addendum to the report 'Value-added tax fraud in the European Union' gives additional information on the detection and settlement of VAT fraud in Belgium, Germany, the United Kingdom and the Netherlands. See link to the report at: More information.

  19. The effect of internal audit effectiveness, auditor responsibility and training in fraud detection

    Directory of Open Access Journals (Sweden)

    George Drogalas

    2017-12-01

    Full Text Available The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor’s responsibility, training and fraud detection. During the last decade internal auditing has become an integral part of modern businesses since it is capable of detecting errors or offences which lead to fraud. In order to investigate the above relationship, we conducted a survey of companies listed in the Athens Stock Exchange. We used factor analysis to validate the survey instrument and to construct our variables measuring fraud detection, internal audit effectiveness, auditor responsibility and training. We used regression analysis to test for significance between the constructed variables. Our analysis shows that audit effectiveness, auditor responsibility and auditor training affect positively and significantly the detection of fraud. Our results highlight the importance of internal audit in detecting accounting fraud and the need of companies to invest on internal audit processes and training in order to achieve enhanced corporate performance. Finally, our research stresses the importance of internal audit and fraud detection for companies which operate in countries which are in a period of economic crisis.

  20. Red flags in detecting credit cooperative fraud: the perceptions of internal auditors

    OpenAIRE

    Cristian Baú Dal Magro; Paulo Roberto Da Cunha

    2017-01-01

    Purpose – Red flags are mechanisms that can be used by internal auditors for early detection of possible fraud. In this context, the aim of this study was to identify the relevance credit unions’ internal auditors attribute to red flags in assessing fraud risk. Design/methodology/approach – This article is characterized as descriptive concerning its goals, as a survey as to is procedures, and as quantitative in reference to its approach to the problem. The sample onsists of 51 internal au...

  1. Framework for Detecting Risk of Financial StatementFraud: Mapping the Fraudulent Environment

    OpenAIRE

    Fernando Dal-Ri Murcia; José Alonso Borba

    2007-01-01

    The theme of financial statement fraud is still incipient in the Brazilian academic literature. This work seeks to contribute in this area by constructing a framework of red flags to detect such fraud. To establish this framework, we consulted various sources of information, including academic journals, dissertations, books and pronouncements from regulatory bodies. Based on this analysis, we selected six works to form the framework proposed: the American Institute of Certified Public Account...

  2. Holistic approach to fraud management in health insurance

    Directory of Open Access Journals (Sweden)

    Štefan Furlan

    2008-12-01

    Full Text Available Fraud present an immense problem for health insurance companies and the only way to fight fraud is by using specialized fraud management systems. The current research community focussed great efforts on different fraud detection techniques while neglecting other also important activities of fraud management. We propose a holistic approach that focuses on all 6 activities of fraud management, namely, (1 deterrence, (2 prevention, (3 detection, (4 investigation, (5 sanction and redress, and (6 monitoring. The main contribution of the paper are 15 key characteristics of a fraud management system, which enable construction of a fraud management system that provides effective and efficient support to all fraud management activities. We base our research on literature review, interviews with experts from different fields, and a case study. The case study provides additional confirmation to expert opinions, as it puts our holistic framework into practice.

  3. Fraud Detection in the Banking System in Nigeria: Challenges and Prospects

    Directory of Open Access Journals (Sweden)

    BA Badejo

    2017-09-01

    Full Text Available Fraud is an epidemic dimension that has eaten deep into the banking sector as well as the entire economics in Nigeria. Its devastating effect manifests itself in the deteriorating balance sheet of banks as well as in economic backwardness. Apparently, measures to detect and eradicate fraud in banking sector have been quite ineffective as the fraudulent practices have been on the increase in recent times. Thus, this study evaluates the various challenges of detecting and combating fraud in the banking sector in Nigeria. The results from the descriptive analysis showed that lack of adequate motivation is not a major cause of fraud in banks, looting of fund by bank managers and directors constitutes the major form of fraud in Nigeria. Furthermore, it is recommended that government should strengthened existing anti-graft agencies and to enhance their financial independence. Those managers and director involved in looting of fund should be persecuted to serve as a deterrent to potential fraudsters. In addition, bank staff should be properly screened to test their morality and integrity before recruitment. Adequate internal control mechanism should be established to serve as check and balances among the bank staff. There is also the need for the anti-graft agencies to be strengthened in order to adequately complement the effort of the Central Bank of Nigeria (CBN at nibbling the incidence of bank fraud in the bud.

  4. Tax FRAUD DETECTION ACTORS evasion between fiscal and penalty

    Directory of Open Access Journals (Sweden)

    Ionuț Spătărelu

    2017-12-01

    Full Text Available Fraud occurs both in the public and private sectors and is practiced most often in collusion with those around us, with colleagues, customers and suppliers targeting both material goods and goods from other categories. The consequences of fraud are enormous for the company and may threaten its existence and there is the possibility of putting its reputation at risk. Generally speaking, financial control acts and operations consist of documentary and factual verifications, written records of findings, appraisals and conclusions, as well as decisions on actions and possible coercions necessary to restore the compliance of controlled subjects’ financial activity with the law. Internal Auditing is a support function because it enables business managers and organizations to better manage their activities.

  5. IT-Driven Approaches to Fraud Detection and Control in Financial ...

    African Journals Online (AJOL)

    The paper further gave typically applications examples using unsupervised learning in Neural Networks, case-based Reasoning, genetic algorithm and fuzzy logic. Its derivable benefits were x-rayed. It has been concluded that there is need for an IT-driven approach to fraud detection and control as a workable alternative to ...

  6. IT-Driven Approaches to Fraud Detection and Control in Financial ...

    African Journals Online (AJOL)

    PROF. O. E. OSUAGWU

    2013-09-01

    Sep 1, 2013 ... Its derivable benefits were x-rayed. It has been concluded that there is need for an IT-driven approach to fraud detection and control as a workable alternative to curb the increase and sophistication of fraudsters. KEYWORD: Data Mining, Artificial Neural Network, Fuzzy Logic, Case Based reasoning ...

  7. Use of molecular biology techniques in the detection of fraud meat in ...

    African Journals Online (AJOL)

    Microsoft

    2015-02-04

    Feb 4, 2015 ... Use of molecular biology techniques in the detection of fraud meat in the Egyptian market. Dalia Zahran1* and Sanaa Hagag2. 1Health Radiation Research, National Center for Radiation Research and Technology (NCRRT), 3 Ahmed El-Zomor. Street, P.O. Box: 29 Nasr City, Cairo, Egypt. 2Radiobiology ...

  8. Text mining to detect indications of fraud in annual reports worldwide

    NARCIS (Netherlands)

    Fissette, Marcia Valentine Maria

    2017-01-01

    The research described in this thesis examined the contribution of text analysis to detecting indications of fraud in the annual reports of companies worldwide. A total of 1,727 annual reports have been collected, of which 402 are of the years and companies in which fraudulent activities took place,

  9. Using Data Mining to Detect Health Care Fraud and Abuse: A Review of Literature

    Science.gov (United States)

    Joudaki, Hossein; Rashidian, Arash; Minaei-Bidgoli, Behrouz; Mahmoodi, Mahmood; Geraili, Bijan; Nasiri, Mahdi; Arab, Mohammad

    2015-01-01

    Inappropriate payments by insurance organizations or third party payers occur because of errors, abuse and fraud. The scale of this problem is large enough to make it a priority issue for health systems. Traditional methods of detecting health care fraud and abuse are time-consuming and inefficient. Combining automated methods and statistical knowledge lead to the emergence of a new interdisciplinary branch of science that is named Knowledge Discovery from Databases (KDD). Data mining is a core of the KDD process. Data mining can help third-party payers such as health insurance organizations to extract useful information from thousands of claims and identify a smaller subset of the claims or claimants for further assessment. We reviewed studies that performed data mining techniques for detecting health care fraud and abuse, using supervised and unsupervised data mining approaches. Most available studies have focused on algorithmic data mining without an emphasis on or application to fraud detection efforts in the context of health service provision or health insurance policy. More studies are needed to connect sound and evidence-based diagnosis and treatment approaches toward fraudulent or abusive behaviors. Ultimately, based on available studies, we recommend seven general steps to data mining of health care claims. PMID:25560347

  10. Using data mining to detect health care fraud and abuse: a review of literature.

    Science.gov (United States)

    Joudaki, Hossein; Rashidian, Arash; Minaei-Bidgoli, Behrouz; Mahmoodi, Mahmood; Geraili, Bijan; Nasiri, Mahdi; Arab, Mohammad

    2014-08-31

    Inappropriate payments by insurance organizations or third party payers occur because of errors, abuse and fraud. The scale of this problem is large enough to make it a priority issue for health systems. Traditional methods of detecting health care fraud and abuse are time-consuming and inefficient. Combining automated methods and statistical knowledge lead to the emergence of a new interdisciplinary branch of science that is named Knowledge Discovery from Databases (KDD). Data mining is a core of the KDD process. Data mining can help third-party payers such as health insurance organizations to extract useful information from thousands of claims and identify a smaller subset of the claims or claimants for further assessment. We reviewed studies that performed data mining techniques for detecting health care fraud and abuse, using supervised and unsupervised data mining approaches. Most available studies have focused on algorithmic data mining without an emphasis on or application to fraud detection efforts in the context of health service provision or health insurance policy. More studies are needed to connect sound and evidence-based diagnosis and treatment approaches toward fraudulent or abusive behaviors. Ultimately, based on available studies, we recommend seven general steps to data mining of health care claims.

  11. Fraud Risk Modelling: Requirements Elicitation in the Case of Telecom Services

    DEFF Research Database (Denmark)

    Yesuf, Ahmed; Wolos, Lars Peter; Rannenberg, Kai

    2017-01-01

    Telecom providers are losing tremendous amounts of money due to fraud risks posed to Telecom services and products. Currently, they are mainly focusing on fraud detection approaches to reduce the impact of fraud risks against their services. However, fraud prevention approaches should also...... be investigated in order to further reduce fraud risks and improve the revenue of Telecom providers. Fraud risk modelling is a fraud prevention approach aims at identifying the potential fraud risks, estimating the damage and setting up preventive mechanisms before the fraud risks lead to actual losses....... In this paper, we highlight the important requirements for a usable and context-aware fraud risk modelling approach for Telecom services. To do so, we have conducted two workshops with experts from a Telecom provider and experts from multi-disciplinary areas. In order to show and document the requirements, we...

  12. Outlier detection in healthcare fraud: A case study in the Medicaid dental domain

    NARCIS (Netherlands)

    van Capelleveen, Guido Cornelis; Poel, Mannes; Mueller, Roland; Thornton, Dallas; van Hillegersberg, Jos

    Health care insurance fraud is a pressing problem, causing substantial and increasing costs in medical insurance programs. Due to large amounts of claims submitted, estimated at 5 billion per day, review of individual claims or providers is a difficult task. This encourages the employment of

  13. Improving Fraud and Abuse Detection in General Physician Claims: A Data Mining Study

    Directory of Open Access Journals (Sweden)

    Hossein Joudaki

    2016-03-01

    Full Text Available Background We aimed to identify the indicators of healthcare fraud and abuse in general physicians’ drug prescription claims, and to identify a subset of general physicians that were more likely to have committed fraud and abuse. Methods We applied data mining approach to a major health insurance organization dataset of private sector general physicians’ prescription claims. It involved 5 steps: clarifying the nature of the problem and objectives, data preparation, indicator identification and selection, cluster analysis to identify suspect physicians, and discriminant analysis to assess the validity of the clustering approach. Results Thirteen indicators were developed in total. Over half of the general physicians (54% were ‘suspects’ of conducting abusive behavior. The results also identified 2% of physicians as suspects of fraud. Discriminant analysis suggested that the indicators demonstrated adequate performance in the detection of physicians who were suspect of perpetrating fraud (98% and abuse (85% in a new sample of data. Conclusion Our data mining approach will help health insurance organizations in low-and middle-income countries (LMICs in streamlining auditing approaches towards the suspect groups rather than routine auditing of all physicians.

  14. Improving Fraud and Abuse Detection in General Physician Claims: A Data Mining Study

    Science.gov (United States)

    Joudaki, Hossein; Rashidian, Arash; Minaei-Bidgoli, Behrouz; Mahmoodi, Mahmood; Geraili, Bijan; Nasiri, Mahdi; Arab, Mohammad

    2016-01-01

    Background: We aimed to identify the indicators of healthcare fraud and abuse in general physicians’ drug prescription claims, and to identify a subset of general physicians that were more likely to have committed fraud and abuse. Methods: We applied data mining approach to a major health insurance organization dataset of private sector general physicians’ prescription claims. It involved 5 steps: clarifying the nature of the problem and objectives, data preparation, indicator identification and selection, cluster analysis to identify suspect physicians, and discriminant analysis to assess the validity of the clustering approach. Results: Thirteen indicators were developed in total. Over half of the general physicians (54%) were ‘suspects’ of conducting abusive behavior. The results also identified 2% of physicians as suspects of fraud. Discriminant analysis suggested that the indicators demonstrated adequate performance in the detection of physicians who were suspect of perpetrating fraud (98%) and abuse (85%) in a new sample of data. Conclusion: Our data mining approach will help health insurance organizations in low-and middle-income countries (LMICs) in streamlining auditing approaches towards the suspect groups rather than routine auditing of all physicians. PMID:26927587

  15. Detection of Fraud with Agent–Based Models: the 2006 Mexican Election

    Directory of Open Access Journals (Sweden)

    Gonzalo Castañeda

    2010-07-01

    Full Text Available In this paper an innovative tool is applied for the detection of electoral fraud by analyzing statistical distributions of the official results. With this aim a computational model is developed to describe the dynamics of an electoral campaign that conditions the individuals' political preferences. The agent–based model is built assuming that in a clean process the electoral outcome depends, essentially, on preferences subjected to the influence of social interaction and global information. In contrast, in order to simulate an electoral fraud the model is modified such that the voting behavior of the citizens is manipulated on election–day. The model is calibrated with data form the 2006 Mexican electoral campaign for the presidency, and the presence or absence of fraud is validated using the Kolmogorov–Smirnov test, a non–parametric procedure. With information aggregated at the electoral district level, the simulation model rejects the existence of a large scale fraud where at least 5–6% of the total vote tally is manipulated in favor of a particular candidate.

  16. Red flags in detecting credit cooperative fraud: the perceptions of internal auditors

    Directory of Open Access Journals (Sweden)

    Cristian Baú Dal Magro

    2017-07-01

    Full Text Available Purpose – Red flags are mechanisms that can be used by internal auditors for early detection of possible fraud. In this context, the aim of this study was to identify the relevance credit unions’ internal auditors attribute to red flags in assessing fraud risk. Design/methodology/approach – This article is characterized as descriptive concerning its goals, as a survey as to is procedures, and as quantitative in reference to its approach to the problem. The sample onsists of 51 internal auditors working in Credit Union Centers in southern Brazil. Findings – Results indicate that, in the assessment of fraud risk, internal auditors attribute greater importance to red flags referring to operational activities and internal control procedures. In addition, it is suggested that internal auditors are not impartial concerning their perception of relevance of most of the warning signs of the possibility of fraud. Originality/value – The findings contribute by demonstrating to internal auditors the need for greater attention to the use of red flags as auditing tools.

  17. A systematic approach to study electoral fraud

    DEFF Research Database (Denmark)

    Leemann, Lucas; Bochsler, Daniel

    2014-01-01

    Integrity of elections relies on fair procedures at different stages of the election process, and fraud can occur in many instances and different forms. This paper provides a general approach for the detection of fraud. While most existing contributions focus on a single instance and form of fraud......, we propose a more encompassing approach, testing for several empirical implications of different possible forms of fraud. To illustrate this approach we rely on a case of electoral irregularities in one of the oldest democracies: In a Swiss referendum in 2011, one in twelve municipalities irregularly...

  18. Molecular detection of some plant and non-plant frauds in commercial saffron using ITS marker

    Directory of Open Access Journals (Sweden)

    Nasrin Moshtaghi

    2014-03-01

    Full Text Available Saffron (Crocus sativus L. is the most valuable food additive in the world which little production and high price of it caused some adulterations such as plant and chemical material similar to saffron. There are several methods for detecting these fraudulent based on morphological and chemical tests but they are not effective in some cases. In this research a novel molecular method based on ITS-2 marker is introduced. A common forward primer based on 5.8s rDNA for all plant frauds such as safflower, corn stigmas, pomegranate, turmeric and capsicum slices was designed then specific reverse primers based on ITS-2 for any frauds have been designed for polymerase chain reaction. Related ITS-2 bands were amplified in any adulterations in saffron. Specific primer for camel and cow meet fibers was designed based on cytochrome b gene and could amplified the related bands. Multiplex PCR with all of these primers could amplify all of the bands related to any adulterations. Furthermore, using 20% polyacrylamide gel lead to good segregation of bands. This method can be used successfully for detection of low percentage (1% of fraudulent in saffron. So this marker can be used efficiently for detection of these frauds in commercial saffron.

  19. Pyrosequencing as a tool for rapid fish species identification and commercial fraud detection.

    Science.gov (United States)

    De Battisti, Cristian; Marciano, Sabrina; Magnabosco, Cristian; Busato, Sara; Arcangeli, Giuseppe; Cattoli, Giovanni

    2014-01-08

    The increased consumption of fish products, as well as the occurrence of exotic fish species in the Mediterranean Sea and in the fish market, has increased the risk of commercial fraud. Furthermore, the great amount of processed seafood products has greatly limited the application of classic identification systems. DNA-based identification allows a clear and unambiguous detection of polymorphisms between species, permitting differentiation and identification of both commercial fraud and introduction of species with potential toxic effects on humans. In this study, a novel DNA-based approach for differentiation of fish species based on pyrosequencing technology has been developed. Raw and processed fish products were tested, and up to 25 species of fish belonging to Clupeiformes and Pleuronectiformes groups were uniquely and rapidly identified. The proper identification based on short and unique genetic sequence signatures demonstrates that this approach is promising and cost-effective for large-scale surveys.

  20. An inequality for detecting financial fraud, derived from the Markowitz Optimal Portfolio Theory

    Science.gov (United States)

    Bard, Gregory V.

    2016-12-01

    The Markowitz Optimal Portfolio Theory, published in 1952, is well-known, and was often taught because it blends Lagrange Multipliers, matrices, statistics, and mathematical finance. However, the theory faded from prominence in American investing, as Business departments at US universities shifted from techniques based on mathematics, finance, and statistics, to focus instead on leadership, public speaking, interpersonal skills, advertising, etc… The author proposes a new application of Markowitz's Theory: the detection of a fairly broad category of financial fraud (called "Ponzi schemes" in American newspapers) by looking at a particular inequality derived from the Markowitz Optimal Portfolio Theory, relating volatility and expected rate of return. For example, one recent Ponzi scheme was that of Bernard Madoff, uncovered in December 2008, which comprised fraud totaling 64,800,000,000 US dollars [23]. The objective is to compare investments with the "efficient frontier" as predicted by Markowitz's theory. Violations of the inequality should be impossible in theory; therefore, in practice, violations might indicate fraud.

  1. Statistical detection of fraud in the reporting of Croatian public companies

    Directory of Open Access Journals (Sweden)

    Siniša Slijepčević

    2014-03-01

    Full Text Available Statistical methods based on Benford’s distribution, Z- and χ2-statistics are being successfully applied to detect likely accounting and reporting fraud, for example in the daily usage of the Internal Revenue Service in the USA, and in historical analysis of Greek macroeconomic reporting. We adapt and apply the methodology to the analysis of the reporting of some leading Croatian public companies. We find indications of reporting fraud in several of the companies analyzed. In particular we find correlation between the likelihood of reporting fraud, measured as a deviation from Benford’s law, and reported net income losses, for companies large enough (with a revenue of at least 1 billion kuna. Finally, we suggest application of the methodology to improve the internal processes, efficiency and effectiveness of the State Auditing Office.Data availability: The data used in the study are corporate data in the public domain. For legal reasons, however, the identities of the companies are disguised. Contact the first author for the sanitized data sets that can be used to verify and replicate the analysis.

  2. Automatic Detection of Online Recruitment Frauds: Characteristics, Methods, and a Public Dataset

    National Research Council Canada - National Science Library

    Sokratis Vidros; Constantinos Kolias; Georgios Kambourakis; Leman Akoglu

    2017-01-01

    .... So far, the most common case of Online Recruitment Frauds (ORF), is employment scam. Unlike relevant online fraud problems, the tackling of ORF has not yet received the proper attention, remaining largely unexplored until now...

  3. The significance of claims fraud in microinsurance and a statistical ...

    African Journals Online (AJOL)

    (2002) which has been shown to effectively identify fraudulent claims without the need for a training sample. The method can thus easily be applied by microinsurers to assist in the detection of claims fraud. While this method of fraud detection is not without limitations, it may provide a pragmatic and cost-effective way for ...

  4. Pressure, Dysfunctional Behavior, Fraud Detection and Role of Information Technology in the Audit Process

    Directory of Open Access Journals (Sweden)

    Muhammad Umar

    2017-12-01

    Full Text Available This study examines the effect of information technology and pressure such as time budget and task complexity on dysfunctional audit behavior. This study tests whether dysfunctional audit behavior affects fraud detection. Data were gathered from 81 auditors in Jakarta and were analyzed using structure equation model (SEM. The results explain that pressure (time budget and complexity task have some impacts on dysfunctional audit behavior while information technology does not affect dysfunctional audit behavior. These results also indicate that dysfunctional audit behavior has an adverse effect on fraud detection. Job-related stress framework explains the conditions that make stress (stressors will affect to individual psychology, physics, and behavior (strains and make some result (outcome. Pressure (time budget and complexity task is the condition that makes both positive and negative effect on individual behavior. Pressure can make individuals behave dysfunctional or motivate them to give their best shot even though their work uses a lot of energy and mind to solve the problems. Raising dysfunctional audit behavior will reduce auditor’s ability to identify material misstatement in the financial statement.

  5. DMFCA Model as a Possible Way to Detect Creative Accounting and Accounting Fraud in an Enterprise

    Directory of Open Access Journals (Sweden)

    Jindřiška Kouřilová

    2013-05-01

    Full Text Available The quality of reported accounting data as well as the quality and behaviour of their users influence the efficiency of an enterprise’s management. Its assessment could therefore be changed as well. To identify creative accounting and fraud, several methods and tools were used. In this paper we would like to present our proposal of the DMFCA (Detection model Material Flow Cost Accounting balance model based on environmental accounting and the MFCA (Material Flow Cost Accounting as its method. The following balance areas are included: material, financial and legislative. Using the analysis of strengths and weaknesses of the model, its possible use within a production and business company were assessed. Its possible usage to the detection of some creative accounting techniques was also assessed. The Model is developed in details for practical use and describing theoretical aspects.

  6. Credit Card Fraud Detection using Decision Tree for Tracing Email and IP

    OpenAIRE

    Gayathiri.P; R.Dhanapal

    2012-01-01

    Credit card fraud is a wide-ranging term for theft and fraud committed using a credit card or any similar payment mechanism as a fraudulent source of funds in a transaction. The purpose may be to obtain goods without paying, or to obtain unauthorized funds from an account. Transactions completed with credit cards seem to become more and more popular with the introduction of online shopping and banking. Correspondingly, the number of credit card frauds has also increased .Currently; data minin...

  7. Health Fraud

    Science.gov (United States)

    Health fraud involves selling drugs, devices, foods, or cosmetics that have not been proven effective. Keep in ... you from getting the treatment you really need. Health fraud scams can be found everywhere, promising help ...

  8. Criminal Intent with Property: A Study of Real Estate Fraud Prediction and Detection

    Science.gov (United States)

    Blackman, David H.

    2013-01-01

    The large number of real estate transactions across the United States, combined with closing process complexity, creates extremely large data sets that conceal anomalies indicative of fraud. The quantitative amount of damage due to fraud is immeasurable to the lives of individuals who are victims, not to mention the financial impact to…

  9. Geological fakes and frauds

    Science.gov (United States)

    Ruffell, Alastair; Majury, Niall; Brooks, William E.

    2012-02-01

    Some geological fakes and frauds are carried out solely for financial gain (mining fraud), whereas others maybe have increasing aesthetic appeal (faked fossils) or academic advancement (fabricated data) as their motive. All types of geological fake or fraud can be ingenious and sophisticated, as demonstrated in this article. Fake gems, faked fossils and mining fraud are common examples where monetary profit is to blame: nonetheless these may impact both scientific theory and the reputation of geologists and Earth scientists. The substitution or fabrication of both physical and intellectual data also occurs for no direct financial gain, such as career advancement or establishment of belief (e.g. evolution vs. creationism). Knowledge of such fakes and frauds may assist in spotting undetected geological crimes: application of geoforensic techniques helps the scientific community to detect such activity, which ultimately undermines scientific integrity.

  10. The Triangle of Fraud

    Directory of Open Access Journals (Sweden)

    Walter López Moreno

    2016-10-01

    Full Text Available Experts have determined that to commit fraud must exist the power, the opportunity, and the rationalization (D. Cressey, 1961. These three important points are known as the fraud triangle. The main purpose of this research was to detect and identify whether there is relationship between management levels and dimensions of the fraud. For this research, a questionnaire was answered by managers working in the mortgage banking area of San Juan, Puerto Rico. A nonparametric test of Kendall Tau was used to correlate the variables of the investigation. In evaluating the correlation there is sufficient evidence to reject the null hypothesis which states that the characteristics of fraud associated with the dimension of the rationalization are determined by the management level in an organization. In the same way, it was found that the characteristics of fraud associated with the size of the opportunity, are determined by the management level in an organization. With this statistical reasoning we presented relationships between the three dimensions of the fraud: power vs. opportunity, power vs. rationalization, and opportunity vs. rationalization. Only in this last relationship, there is an evidence to reject the null hypothesis which states that the characteristics of fraud associated with the angle of opportunity, are not related to the rationalization of the individual who intends or commits fraud.

  11. HOW TO PREVENT FRAUD?

    Directory of Open Access Journals (Sweden)

    Ionela – Corina Chersan

    2009-09-01

    Full Text Available Fraud can range from minor employee theft and unproductive behavior tomisappropriation of assets and fraudulent financial reporting. The risk of fraud can be reduced through a combination of prevention and detection measures. Moreover, prevention and deterrence measures are much less costly than the time and expense required for fraud detection and investigation. The information presented in this document generally is applicable to entities of all sizes. However, the degree to which certain programs and controls are applied in smaller, less-complex entities and the formality of theirapplication are likely to differ from larger organizations.

  12. Professional Demographic Factors That Influence Iranian Auditors Perceptions Of The Fraud-Detecting Effectiveness Of Red Flags

    OpenAIRE

    Weifang Yang; Glen D. Moyes; Hamed Hamedian; Azar Rahdarian

    2010-01-01

    The purpose of this study is to explore the relationship between professional demographic factors concerning external and internal auditors and the perceived level of effectiveness of the Statement of Auditing Standard (SAS) No. 99 red flags in detecting fraudulent financial reporting activities as perceived by external and internal auditors. The six hypotheses are: (1) the type of auditors using red flags to detect fraud, (2) highest degrees received by auditors, (3) areas that auditors majo...

  13. iBGP: A Bipartite Graph Propagation Approach for Mobile Advertising Fraud Detection

    Directory of Open Access Journals (Sweden)

    Jinlong Hu

    2017-01-01

    Full Text Available Online mobile advertising plays a vital financial role in supporting free mobile apps, but detecting malicious apps publishers who generate fraudulent actions on the advertisements hosted on their apps is difficult, since fraudulent traffic often mimics behaviors of legitimate users and evolves rapidly. In this paper, we propose a novel bipartite graph-based propagation approach, iBGP, for mobile apps advertising fraud detection in large advertising system. We exploit the characteristics of mobile advertising user’s behavior and identify two persistent patterns: power law distribution and pertinence and propose an automatic initial score learning algorithm to formulate both concepts to learn the initial scores of non-seed nodes. We propose a weighted graph propagation algorithm to propagate the scores of all nodes in the user-app bipartite graphs until convergence. To extend our approach for large-scale settings, we decompose the objective function of the initial score learning model into separate one-dimensional problems and parallelize the whole approach on an Apache Spark cluster. iBGP was applied on a large synthetic dataset and a large real-world mobile advertising dataset; experiment results demonstrate that iBGP significantly outperforms other popular graph-based propagation methods.

  14. VARIABLES DETERMINADAS PARA LA DETECCIÓN DE FRAUDE EN EMPRESAS DE SERVICIO ELÉCTRICO // VARIABLES DETERMINED FOR THE DETECTION OF FRAUD IN COMPANIES OF ELECTRICAL SERVICE

    Directory of Open Access Journals (Sweden)

    Liliana Lima Pérez

    2013-06-01

    Full Text Available ABSTRACT: Losses suffered by power utilities represent a problem affecting its financial and economic sustainability. In Venezuela, they reached 30; 68% in 2010. Among them, non-technical losses can be detected and controlled, contributing to the financial recovery of the company, and thus using such surplus of money to improve the quality of service. The aim of this paper is to identify variables used by supply inspection planners in power utilities to allow detection of users that may be using the service under illegal or fraudulent conditions. The methodology used for knowledge acquisition is based upon the principle of the Delphi Method, that is, independent experts in the area answer questionnaires and interviews, variables are identified, and then answers are shared among all of them to select those that receive higher scores on a pre-defined scale. Selection of variables provided by experts is supported by statistical tools. A set of consumption, location and knowledge variables that characterizes fraudulent behavior is then established. They in turn allow construction of a future intelligent system to automate detection of such customers, thus contributing to the reduction of non-technical losses and financial recovery of the company.// RESUMEN: Las pérdidas de energía registradas en empresas de servicio eléctrico representan un problema que afecta su sustentabilidad económica y financiera. En Venezuela, para el año 2010, estas alcanzan el 30; 68%. De estas, las pérdidas no técnicas pueden ser detectadas y controladas contribuyendo a la recuperación financiera de la empresa, lo cual puede reinvertirse para mejorar la calidad del servicio. El objetivo de este trabajo es identificar las variables utilizadas por planificadores de inspecciones de suministros de empresas de servicio eléctrico que permita detectar posibles usuarios con condiciones fraudulentas. La metodología utilizada para la adquisición del conocimiento se basa en

  15. VARIABLES DETERMINADAS PARA LA DETECCIÓN DE FRAUDE EN EMPRESAS DE SERVICIO ELÉCTRICO // VARIABLES DETERMINED FOR THE DETECTION OF FRAUD IN COMPANIES OF ELECTRICAL SERVICE

    Directory of Open Access Journals (Sweden)

    Liliana Lima Pérez

    2013-06-01

    Full Text Available Losses suffered by power utilities represent a problem affecting its financial and economic sustainability. In Venezuela, they reached 30; 68% in 2010. Among them, non-technical losses can be detected and controlled, contributing to the financial recovery of the company, and thus using such surplus of money to improve the quality of service. The aim of this paper is to identify variables used by supply inspection planners in power utilities to allow detection of users that may be using the service under illegal or fraudulent conditions. The methodology used for knowledge acquisition is based upon the principle of the Delphi Method, that is, independent experts in the area answer questionnaires and interviews, variables are identified, and then answers are shared among all of them to select those that receive higher scores on a pre-defined scale. Selection of variables provided by experts is supported by statistical tools. A set of consumption, location and knowledge variables that characterizes fraudulent behavior is then established. They in turn allow construction of a future intelligent system to automate detection of such customers, thus contributing to the reduction of non-technical losses and financial recovery of the company.// RESUMEN Las pérdidas de energía registradas en empresas de servicio eléctrico representan un problema que afecta su sustentabilidad económica y financiera. En Venezuela, para el año 2010, estas alcanzan el 30; 68%. De estas, las pérdidas no técnicas pueden ser detectadas y controladas contribuyendo a la recuperación financiera de la empresa, lo cual puede reinvertirse para mejorar la calidad del servicio. El objetivo de este trabajo es identificar las variables utilizadas por planificadores de inspecciones de suministros de empresas de servicio eléctrico que permita detectar posibles usuarios con condiciones fraudulentas. La metodología utilizada para la adquisición del conocimiento se basa en el T

  16. PREDICTIVE ANALYTICS OF THE FRAUD PREVENTION AND DETECTION AT ASF LEVEL

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

    Full Text Available A need for greater rigor, which is felt by insurance companies in order to guarantee the fundamental balance of their financial sources, led to intensification of the concerns for preventing and combating fraud. The scope of the controller's mission is variable and its limits are set by the control program which has been established. In assessing the fair price of the caused damage, the essential role of the controller is to put a stop to the fraud and to avoidearly damage coverage.But information is required in order to accomplish this.The predictive analytics, of those processes necessary to prevent and combat fraud, is a way of passing from a retroactive and intuitive process to a proactive one, that is oriented according to the information possessed. Based on this approach, insurance companies can build models, to predict the risk of fraud, in order to reduce their financial-cost impact.

  17. Employing Artificial Intelligence To Minimise Internet Fraud

    Directory of Open Access Journals (Sweden)

    Edward Wong Sek Khin

    2009-12-01

    Full Text Available Internet fraud is increasing on a daily basis with new methods for extracting funds from government, corporations, businesses in general, and persons appearing almost hourly. The increases in on-line purchasing and the constant vigilance of both seller and buyer have meant that the criminal seems to be one-step ahead at all times. To pre-empt or to stop fraud before it can happen occurs in the non-computer based daily transactions of today because of the natural intelligence of the players, both seller and buyer. Currently, even with advances in computing techniques, intelligence is not the current strength of any computing system of today, yet techniques are available which may reduce the occurrences of fraud, and are usually referred to as artificial intelligence systems.This paper provides an overview of the use of current artificial intelligence (AI techniques as a means of combating fraud.Initially the paper describes how artificial intelligence techniques are employed in systems for detecting credit card fraud (online and offline fraud and insider trading.Following this, an attempt is made to propose the using of MonITARS (Monitoring Insider Trading and Regulatory Surveillance Systems framework which use a combination of genetic algorithms, neural nets and statistical analysis in detecting insider dealing. Finally, the paper discusses future research agenda to the role of using MonITARS system.

  18. Holistic Approach to Fraud Management in Health Insurance

    OpenAIRE

    Štefan Furlan; Marko Bajec

    2008-01-01

    Fraud present an immense problem for health insurance companies and the only way to fight fraud is by using specialized fraud management systems. The current research community focussed great efforts on different fraud detection techniques while neglecting other also important activities of fraud management. We propose a holistic approach that focuses on all 6 activities of fraud management, namely, (1) deterrence, (2) prevention, (3) detection, (4) investigation, (5) sanction and redress, an...

  19. Electronic Fraud Detection in the U.S. Medicaid Healthcare Program: Lessons Learned from other Industries

    NARCIS (Netherlands)

    Travaille, Peter; Mueller, Roland; Thornton, Dallas; van Hillegersberg, Jos

    2011-01-01

    It is estimated that between $600 and $850 billion annually is lost to fraud, waste, and abuse in the US healthcare system,with $125 to $175 billion of this due to fraudulent activity (Kelley 2009). Medicaid, a state-run, federally-matchedgovernment program which accounts for roughly one-quarter of

  20. An Examination of Actual Fraud Cases With a Focus on the Auditor's Responsibility

    DEFF Research Database (Denmark)

    Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper

    The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit...... auditors within the time period 1909-2006. The information provided in the cases provides a basis for identifying the actual responsibilities pertaining to fraud during the audit. The overall finding of the historical analysis is that the responsibilities of the auditor in relation to fraud should...

  1. An examination of actual fraud cases with a focus on the auditor's responsibility

    DEFF Research Database (Denmark)

    Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper

    The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit...... auditors within the time period 1909-2006. The information provided in the cases provides a basis for identifying the actual responsibilities pertaining to fraud during the audit. The overall finding of the historical analysis is that the responsibilities of the auditor in relation to fraud should...

  2. The Use of Contextual Information to Detection of Fraud on On - line Auctions

    OpenAIRE

    JIRI KNIZEK

    2013-01-01

    Currently, Internet auction portals are an integral part of business activities on the Internet. Anyone can easily participate in online auctions, either as a seller or a buyer (bidder), and the total turnover on Internet auction portals represents billions of dollars. However, the amount of fraud in these Internet auctions is related to their popularity. To prevent discovery,fraudsters exhibit normal trading behaviors and disguise themselves as honest members. It is therefore not easy to det...

  3. A support vector machine approach to detect financial statement fraud in South Africa: A first look

    CSIR Research Space (South Africa)

    Moepya, SO

    2014-04-01

    Full Text Available Auditors face the difficult task of detecting companies that issue manipulated financial statements. In recent years, machine learning methods have provided a feasible solution to this task. This study develops support vector machine (SVM) models...

  4. Automatic Detection of Online Recruitment Frauds: Characteristics, Methods, and a Public Dataset

    Directory of Open Access Journals (Sweden)

    Sokratis Vidros

    2017-03-01

    Full Text Available The critical process of hiring has relatively recently been ported to the cloud. Specifically, the automated systems responsible for completing the recruitment of new employees in an online fashion, aim to make the hiring process more immediate, accurate and cost-efficient. However, the online exposure of such traditional business procedures has introduced new points of failure that may lead to privacy loss for applicants and harm the reputation of organizations. So far, the most common case of Online Recruitment Frauds (ORF, is employment scam. Unlike relevant online fraud problems, the tackling of ORF has not yet received the proper attention, remaining largely unexplored until now. Responding to this need, the work at hand defines and describes the characteristics of this severe and timely novel cyber security research topic. At the same time, it contributes and evaluates the first to our knowledge publicly available dataset of 17,880 annotated job ads, retrieved from the use of a real-life system.

  5. The fog of fraud: Mitigating fraud by strategic ambiguity

    OpenAIRE

    Lang, Matthias; Wambach, Achim

    2011-01-01

    Most insurance companies publish few data on the occurrence and detection of insurance fraud. This stands in contrast to the previous literature on costly state verification, which has shown that it is optimal to commit to an auditing strategy, as the credible announcement of thoroughly auditing claim reports might act as a powerful deterrent. We show that uncertainty about fraud detection can be an effective strategy to deter ambiguity-averse agents from reporting false insurance claims. If,...

  6. Food Fraud Prevention: Policy, Strategy, and Decision-Making - Implementation Steps for a Government Agency or Industry.

    Science.gov (United States)

    Spink, John; Fortin, Neal D; Moyer, Douglas C; Miao, Hong; Wu, Yongning

    2016-01-01

    This paper addresses the role of governments, industry, academics, and non-governmental organizations in Food Fraud prevention. Before providing strategic concepts for governments and authorities, definitions of Food Fraud are reviewed and discussed. Next there is a review of Food Fraud activities by the Global Food Safety Initiative (GFSI), the Elliott Review in the United Kingdom, the European Commission resolution on Food Fraud, and the US Food Safety Modernization Act including the Preventative Controls Rule. Two key concepts for governments or a company are: (1) formally, and specifically, mention food fraud as a food issue and (2) create an enterprise-wide Food Fraud prevention plan. The research includes a case study of the implementation of the concepts by a state or provincial agency. This analysis provides a foundation to review the role of science and technology in detection, deterrence and then contributing to prevention.

  7. Auditing for the Corporate Fraud Prevention

    Directory of Open Access Journals (Sweden)

    Nazarova Karina O.

    2017-10-01

    Full Text Available The main threats to business are: competitors; supervisory and investigative bodies; tax system; crisis developments; currency exchange rates and so on. However, the world experience of recent decades has shown that not only external phenomena but also own employees can be perceived as tangible threats to business. On the part of the staff, there are, for various reasons, provocations, errors, deception or fraud, which could infringe security of enterprise. The article examines the status and dynamics of corporate fraud in Ukraine and in the world, the most common ways of detecting fraud, the methods that are used to counter it, as well as preventive means. The need to counter fraud within the corporate organization has been substantiated, efficiency of the internal and the external audits in detecting and preventing deception and fraud of employees of enterprise has been proven. The existing ways of detecting fraud in Ukraine were analyzed.

  8. Scientific Misconduct (Fraud) in Medical Writing.

    Science.gov (United States)

    Mavrogenis, Andreas F; Panagopoulos, Georgios N; Megaloikonomos, Panayiotis D; Panagopoulos, Vassilis N; Mauffrey, Cyril; Quaile, Andrew; Scarlat, Marius M

    2018-01-25

    Scientific misconduct (fraud) in medical writing is an important and not infrequent problem for the scientific community. Although noteworthy examples of fraud surface occasionally in the media, detection of fraud in medical publishing is generally not as straightforward as one might think. National bodies on ethics in science, strict selection criteria, a robust peer-review process, careful statistical validation, and anti-plagiarism and image-fraud detection software contribute to the production of high-quality manuscripts. This article reviews the various types of fraud in medical writing, discusses the related literature, and describes tools journals implement to unmask fraud. [Orthopedics. 201x; xx(x):xxx-xxx]. Copyright 2018, SLACK Incorporated.

  9. Corruption, fraud and internal control

    Directory of Open Access Journals (Sweden)

    Luminiţa IONESCU

    2010-12-01

    Full Text Available The economic crunch created a specific context for activity and profitability failing. The corruption is more and more common in our days. In the same time, the amount of money lost by businesses and the public sector to larger frauds increased last year to unthinkable limits. The shareholders expect the directors to take care to protect their company’s assets. This is why the financial controller has a very important role in each organization. The techniques to detect corruption or a fraud are developing every year. Thus, the introduction of computerized accounting has created the opportunities to conduct very comprehensive tests at relatively little cost. However, the fraudsters became more and more clever, and the controllers are responsible for the prevention and detection of fraud. The procedures that controllers should adopt with regard to fraud depend on the risk that fraud could occur and remain undetected and also the risk of that fraud impairing the truth and fairness of the statement.

  10. Data Analytics in Procurement Fraud Prevention

    OpenAIRE

    Lanclos, Joseph; Phillips, Thurman; Naval Postgraduate School Acquisition Research Program

    2014-01-01

    No PDF Available. Annual Acquisition Research Symposium The purpose of this research project is to explore the viability of detecting anomalies through using data analytics software as a tool in procurement fraud prevention and to analyze its potential policy implications on federal procurement stakeholders. According to a survey conducted in 2012 by the Association of Certified Fraud Examiners, organizations lose an estimated 5% of their revenues to fraud each year. In order to relate ...

  11. The Role Of Forensic Accountants In Fraud Detection And National Security In Nigeria

    Directory of Open Access Journals (Sweden)

    Dickson Mukoro

    2013-05-01

    Full Text Available This study aims at exploring the relevance of forensic accounting in curbing crime and corruption in public sector. The objective of the research work seeks to explore the role a forensic accountant can play in the fight against corruption by applying his investigative skills, providing litigation support service and documentation and reporting. The population used in the research was the Federal Inland Revenue Service (FIRS. The research design employed was the survey research. Data were majorly collected from primary sources. The hypothesis testing in this research work was done using regression analysis. The results of the empirical findings show that forensic accountants are relevant in investigating crime and corruption in the public sector. Forensic accountants play a role in litigation support services in the public sector, and forensic accountants are relevant in documentation and reporting. It was observed that the forensic accountants play a significant role in curbing crime and corrupt practices in any public sector since they provide a mechanism to hold people accountable, such that those who manage resources in a fiduciary capacity do not easily abuse that trust without detection. Amongst other proferred solutions, it was recommended that accounting professionals should always act proactively such that the members of the profession in Nigeria are kept abreast of emerging technologies, especially in the area of forensic accounting. The legislature should also see to it that the executive grants full autonomy to the agents of government that are charged with enforcing accountability. Office of the Auditor-General of the Federation, the Economic and Financial Crimes Commission, Independent Corrupt Practices Commission, and Code of Conduct Bureau, should be fully independent entities free to do their jobs without undue meddling and interference

  12. AN APPROACH TO FRAUD RISK MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Monica PUIU

    2014-11-01

    Full Text Available Nowadays, globalisation and business internalisation have led to an increased number of frauds in organisations worldwide. The most affected are the multinational corporations because of the geographical distance, different fiscal systems and local factors that consist in tremendous opportunities for employees and/or managers to involve in fraud schemes. Starting from recent studies and prior efforts of international organisations or countries to stop fraud by imposing regulations to be respected for the economic environment, the purpose of the paper is finding the key factors for detecting and preventing fraud in the organisations. In our approach we use several proposals for a conceptual framework developed by two companies of “The big four”, KPMG and Deloitte. The results indicate that for the number of fraud to decrease, any organisation needs to develop and implement a strong anti-fraud plan, by covering all logical steps to be made in this matter.

  13. Measurement issues associated with quantitative molecular biology analysis of complex food matrices for the detection of food fraud.

    Science.gov (United States)

    Burns, Malcolm; Wiseman, Gordon; Knight, Angus; Bramley, Peter; Foster, Lucy; Rollinson, Sophie; Damant, Andrew; Primrose, Sandy

    2016-01-07

    Following a report on a significant amount of horse DNA being detected in a beef burger product on sale to the public at a UK supermarket in early 2013, the Elliott report was published in 2014 and contained a list of recommendations for helping ensure food integrity. One of the recommendations included improving laboratory testing capacity and capability to ensure a harmonised approach for testing for food authenticity. Molecular biologists have developed exquisitely sensitive methods based on the polymerase chain reaction (PCR) or mass spectrometry for detecting the presence of particular nucleic acid or peptide/protein sequences. These methods have been shown to be specific and sensitive in terms of lower limits of applicability, but they are largely qualitative in nature. Historically, the conversion of these qualitative techniques into reliable quantitative methods has been beset with problems even when used on relatively simple sample matrices. When the methods are applied to complex sample matrices, as found in many foods, the problems are magnified resulting in a high measurement uncertainty associated with the result which may mean that the assay is not fit for purpose. However, recent advances in the technology and the understanding of molecular biology approaches have further given rise to the re-assessment of these methods for their quantitative potential. This review focuses on important issues for consideration when validating a molecular biology assay and the various factors that can impact on the measurement uncertainty of a result associated with molecular biology approaches used in detection of food fraud, with a particular focus on quantitative PCR-based and proteomics assays.

  14. ¿Puede una empresa blindarse contra el fraude? – Acciones preventivas.

    OpenAIRE

    Guevara Cepeda, Michelle Patricia

    2016-01-01

    This article is focused mainly on knowing what occupational fraud is and also identified the mechanisms of how companies can reduce the risk of fraud within the organizations, by tanking preventive and detective actions (fraud risk management) as defense mechanisms. The main objective of the investigation is to demonstrate: i) why fraud is committed in organizations, ii) who are the fraud perpetrators, iii) what are the motivating factors to commit fraud, iv) what are the methods of frau...

  15. Fraud management in the credit card industry

    OpenAIRE

    Peter Burns; Anne Stanley

    2002-01-01

    On November 16, 2001, the Payment Cards Center of the Federal Reserve Bank of Philadelphia sponsored a workshop on fraud management in the credit card industry. Daniel Buttafogo and Larry Drexler of Juniper Bank led the discussion. Daniel Buttafogo, Director-Risk Management, is Juniper's fraud expert. He provided an overview of fraud in the card industry and discussed some of the challenges he faces as a risk manager. ; Larry Drexler is General Counsel and the Chief Privacy Officer at Juniper...

  16. 20 CFR Appendix C to Part 625 - Standard for Fraud and Overpayment Detection

    Science.gov (United States)

    2010-04-01

    ... C Appendix C to Part 625 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF... to detect cases of concurrent working (whether in covered or noncovered work) and claiming of... to employers for pay-roll information to be checked against concurrent benefit lists. A plan A. of...

  17. Use of molecular biology techniques in the detection of fraud meat in ...

    African Journals Online (AJOL)

    Food safety and quality are major concerns and any case of food adulteration has a great impact on public opinion. Identification of animal species used in commercial meat products is important with respect to economic and sanitary issues. The aim of this research was to detect ruminant and equine species in minced meat ...

  18. Finding Fraud in Health Insurance Data with Two-Layer Outlier Detection Approach

    NARCIS (Netherlands)

    Konijn, R.M.; Kowalczyk, W.

    2011-01-01

    Conventional techniques for detecting outliers address the problem of finding isolated observations that significantly differ from other observations that are stored in a database. For example, in the context of health insurance, one might be interested in finding unusual claims concerning

  19. Credit card fraud detection: An application of the gene expression messy genetic algorithm

    Energy Technology Data Exchange (ETDEWEB)

    Kargupta, H.; Gattiker, J.R.; Buescher, K.

    1996-05-01

    This paper describes an application of the recently introduced gene expression messy genetic algorithm (GEMGA) (Kargupta, 1996) for detecting fraudulent transactions of credit cards. It also explains the fundamental concepts underlying the GEMGA in the light of the SEARCH (Search Envisioned As Relation and Class Hierarchizing) (Kargupta, 1995) framework.

  20. THE FORENSIC ACCOUNTING AND CORPORATE FRAUD

    Directory of Open Access Journals (Sweden)

    Joshua Onome Imoniana

    2013-04-01

    Full Text Available This study is aimed at analyzing the characteristics of forensic accounting services performed by the accounting firms in Brazil, using an exploratory approach. At the end, performs a discourse analysis on a speech proffered by the CEO of one of the key players of forensic accounting service provider (Kroll in Brazil. In order to orientate this reflection, we pose the following question: what is the characteristic of forensic accounting that substantiates it as professional accountants’ innovation to curb corporate accounting malpractices? In this intent, we accept the premise that the bone of contention in some unhealthy business environment is the inability of auditor to track frauds. We used the icons (categories and/or nodes that dynamically represent formalism in the theory of self re-production to explain the patterns met in the speech. Our finding makes us to conclude that the idea that frauds have been least detected by auditors begins to gain shape as auditors are more adequately trained to detect fraud instead of emphasizing the traditional segregation of duties and safeguard of assets.

  1. Financial fraud and health: the case of Spain

    Directory of Open Access Journals (Sweden)

    Maria Victoria Zunzunegui

    2017-07-01

    Conclusion: The results suggest that financial fraud is detrimental to health. Further research should examine the mechanisms through which financial fraud impacts health. If our results are confirmed psychological and medical care should be provided, in addition to financial compensation.

  2. Electronic fraud (cyber fraud risk in the banking industry, Zimbabwe

    Directory of Open Access Journals (Sweden)

    Shewangu Dzomira

    2014-06-01

    Full Text Available The paper explores forms of electronic fraud which are being perpetrated in the banking industry and the challenges being faced in an attempt to combat the risk. The paper is based on a descriptive study which studied the cyber fraud phenomenon using content analysis. To obtain the data questionnaires and interviews were administered to the selected informants from 22 banks. Convenience and judgemental sampling techniques were used. It was found out that most of the cited types of electronic fraud are perpetrated across the banking industry. Challenges like lack of resources (detection tools and technologies, inadequate cyber-crime laws and lack of knowledge through education and awareness were noted. It is recommended that the issue of cyber security should be addressed involving all the stakeholders so that technological systems are safeguarded from cyber-attacks

  3. An Improved Unsupervised Modeling Methodology For Detecting Fraud In Vendor Payment Transactions

    Science.gov (United States)

    2003-06-01

    which is intended to supplement the existing Datamining SOP. This SOP should be used together with the spreadsheet tools described in Appendix C to...Modeling should continue to be a part of IR Seaside’s datamining toolbox. The single largest impediment to improvement of this process and successful...designed as a supplement to the Internal Review Seaside Datamining SOP. The intent of this SOP is to provide a more rigorous and standardized process

  4. Geological fakes and frauds

    OpenAIRE

    Ruffell, Alastair; Majury, Niall; Brooks, William E.

    2012-01-01

    Some geological fakes and frauds are carried out solely for financial gain (mining fraud), whereas others maybe have increasing aesthetic appeal (faked fossils) or academic advancement (fabricated data) as their motive. All types of geological fake or fraud can be ingenious and sophisticated, as demonstrated in this article. Fake gems, faked fossils and mining fraud are common examples where monetary profit is to blame: nonetheless these may impact both scientific theory and the reputation of...

  5. Modern analytical methods for the detection of food fraud and adulteration by food category.

    Science.gov (United States)

    Hong, Eunyoung; Lee, Sang Yoo; Jeong, Jae Yun; Park, Jung Min; Kim, Byung Hee; Kwon, Kisung; Chun, Hyang Sook

    2017-09-01

    This review provides current information on the analytical methods used to identify food adulteration in the six most adulterated food categories: animal origin and seafood, oils and fats, beverages, spices and sweet foods (e.g. honey), grain-based food, and others (organic food and dietary supplements). The analytical techniques (both conventional and emerging) used to identify adulteration in these six food categories involve sensory, physicochemical, DNA-based, chromatographic and spectroscopic methods, and have been combined with chemometrics, making these techniques more convenient and effective for the analysis of a broad variety of food products. Despite recent advances, the need remains for suitably sensitive and widely applicable methodologies that encompass all the various aspects of food adulteration. © 2017 Society of Chemical Industry. © 2017 Society of Chemical Industry.

  6. EXTENDIENDO EL MODELO e-SCARF DE DETECCIÓN DE FRAUDE EN SISTEMAS DE COMERCIO ELECTRÓNICO EXTENDING THE e-SCARF MODEL FOR FRAUD DETECTION ON ELECTRONIC COMMERCE SYSTEMS

    Directory of Open Access Journals (Sweden)

    Francisco Arias

    2008-09-01

    Full Text Available En este trabajo se extiende un modelo existente de detección de fraude, denominado SCARF, el cual está basado en una técnica de auditoría concurrente que consiste en la inserción de rutinas de auditoría dentro de un programa de aplicación, en este caso un sistema de comercio electrónico. Estas rutinas capturan datos de las transacciones electrónicas y son comparados con reglas que un usuario auditor ha definido previamente para detectar posibles transacciones fraudulentas. Para extender el modelo se incorporan como requerimientos la evaluación y sugerencias que un conjunto de 15 auditores realizaron a una segunda versión del modelo, denominada e-SCARF, así como también se incluyen mejoras propuestas por los autores de este trabajo. Para validar el modelo extendido, éste se ha implementado para que funcione en conjunto con una plataforma de comercio electrónico de pruebas y un conjunto de usuarios de distintos países han realizado la simulación de compras en dicha tienda. El producto principal de este trabajo es un modelo extendido, más robusto en sus funcionalidades que sus antecesores, con cambios en la estructura de datos, y nuevos operadores de reglas. Otro producto es el prototipo que lo implementa para una plataforma de comercio electrónico actual.In this work we extend a fraud detection model, called SCARF, which is based on a concurrent auditing technique that consists of inserting auditing procedures within an application program; in this case, an electronic commerce system. These procedures undertake the capture of electronic transactions data, which is compared with rules that are previously defined by an auditor with the purpose of detecting fraudulent transactions. To extend this model, we have a set of some requirements: 1 suggestions from a group of 15 auditors that evaluated the second version of this model, called e-SCARF; 2 improvements proposed by the authors of this work. To evaluate the extended model, we

  7. Crime and punishment. Can the NHIN reduce the cost of healthcare fraud?

    Science.gov (United States)

    Parente, Stephen T; Mandelbaum, Karen; Hanson, Susan P; Cassidy, Bonnie S; Simborg, Donald W

    2008-01-01

    In his 2004 State of the Union Address, President Bush called for the adoption of the electronic health record (EHR) to increase efficiency and improve the quality of healthcare. This system could reduce healthcare costs by 20 percent or more per year. Some of those savings would be attributed to a dramatic reduction in losses due to fraud. Though IT by itself cannot solve the problem of healthcare fraud, developing an interoperable National Health Information Network (NHIN) can provide a platform to implement real-time anti-fraud controls. In this paper we inventory the costs and benefits of fraud detection from the NHIN and conclude that such an infrastructure investment has the potential to produce significant national savings.

  8. Using Benford’s Law to detect data error and fraud: An examination of companies listed on the Johannesburg Stock Exchange

    Directory of Open Access Journals (Sweden)

    A Saville

    2014-06-01

    Full Text Available Accounting numbers generally obey a mathematical law called Benford’s Law, and this outcome is so unexpected that manipulators of information generally fail to observe the law. Armed with this knowledge, it becomes possible to detect the occurrence of accounting data that are presented fraudulently. However, the law also allows for the possibility of detecting instances where data are presented containing errors. Given this backdrop, this paper uses data drawn from companies listed on the Johannesburg Stock Exchange to test the hypothesis that Benford’s Law can be used to identify false or fraudulent reporting of accounting data. The results support the argument that Benford’s Law can be used effectively to detect accounting error and fraud. Accordingly, the findings are of particular relevance to auditors, shareholders, financial analysts, investment managers, private investors and other users of publicly reported accounting data, such as the revenue services

  9. Fighting Domestic and International Fraud in the Admissions and Registrar's Offices

    Science.gov (United States)

    Koenig, Ann M.; Devlin, Edward

    2012-01-01

    The education sector is no stranger to fraud, unfortunately. This article provides best practice guidance in recognizing and dealing with fraud, with emphasis on domestic and international academic credential fraud. It includes practical approaches to academic document review and verification. Success in fighting fraud requires becoming informed,…

  10. The Cressey hypothesis (1953 and an investigation into the occurrence of corporate fraud: an empirical analysis conducted in Brazilian banking institutions

    Directory of Open Access Journals (Sweden)

    Michele Rílany Rodrigues Machado

    2017-11-01

    Full Text Available ABSTRACT This article fills a technical-scientific gap that currently exists in the Brazilian literature on corporative fraud, by combining the theoretical framework of agency theory, of criminology, and of the economics of crime. In addition, it focuses on a sector that is usually excluded from analyses due to its specific characteristics and shows the application of multinomial logit panel data regression with random effects, which is rarely used in studies in the area of accounting. The aim of this study is to investigate the occurrence of corporative fraud, as well as cases of fraud in Brazilian banking institutions, by using detection variables related to the Cressey fraud triangle. Research into fraud and methods of detecting fraud has grown in management literature, especially after the occurrence of various corporative scandals in the 1990s. Although regulatory agencies have increased their investments in monitoring and control, fraud investigations and convictions are still common in the day-to-day administration of banks, as can be seen in the Brazilian Central Bank and the National Financial System Resource Council’s databases of punitive proceedings. We believe that this article will have a positive impact in the area of accounting sciences, since it involves corporative fraud in a multidisciplinary form and because it provides the incentive to use a quantitative tool that can help increase the development of similar studies in the area. This study tested the theory that the dimensions of the fraud triangle condition the occurrence of corporative fraud in Brazilian banking institutions. Thirty-two representative variables of corporative fraud were identified in the theoretical-empirical review, which were reduced to seven latent variables by the principal component analysis. Finally, the seven factors formed the independent variables in the multinomial logit models used in the hypothesis tests, which presented promising results.

  11. Identifying frauds and anomalies in Medicare-B dataset.

    Science.gov (United States)

    Jiwon Seo; Mendelevitch, Ofer

    2017-07-01

    Healthcare industry is growing at a rapid rate to reach a market value of $7 trillion dollars world wide. At the same time, fraud in healthcare is becoming a serious problem, amounting to 5% of the total healthcare spending, or $100 billion dollars each year in US. Manually detecting healthcare fraud requires much effort. Recently, machine learning and data mining techniques are applied to automatically detect healthcare frauds. This paper proposes a novel PageRank-based algorithm to detect healthcare frauds and anomalies. We apply the algorithm to Medicare-B dataset, a real-life data with 10 million healthcare insurance claims. The algorithm successfully identifies tens of previously unreported anomalies.

  12. Fraud in Science.

    Science.gov (United States)

    Weinstein, Deena

    1979-01-01

    Presents evidence from literature in the field of the sociology of science which indicates that there are reasons why scientists would and do commit fraud although the norms discouraging mendacity are powerful. Discusses why the checks and balances against fraud are not regularly implemented. (Author/DB)

  13. Fraud and plagiarisim in school and career.

    Science.gov (United States)

    Agud, J L

    2014-10-01

    Between 0% and 94% of university students acknowledge having committed academic fraud. Its forms are varied: cheating on examinations, submitting someone else's work, plagiarism, false citations, false reporting on experiments, tests or findings in the medical history and physical examination, unfair behavior toward fellow students, and many others. The consequences of academic fraud include learning corruption, useless efforts by students and faculty, incorrect performance evaluations and unfair selection for jobs. Since this can be a prelude to future fraud as doctors or researches, the prevalence, risk factors, motivations, clinical appearances, detection and prevention of the disease of academic fraud are here reviewed. Copyright © 2014 Elsevier España, S.L.U. All rights reserved.

  14. Firm Size, Audit Regulation and Fraud Detection: Empirical Evidence from Iran = Velikost podjetja, ureditev revidiranja in odkrivanje goljufij: empiriˇcni dokazi iz Irana

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2009-03-01

    Full Text Available An auditor has the responsibility for the prevention, detection and reporting of fraud. Illegal acts and errors are the most controversial issues in auditing, and have been the most frequently debated areas amongst auditors, politicians, media, regulators and the public. Prior research has documented a positive association between audit quality and auditor size. While some studies have used the audit fee as a surrogate for audit quality, other studies have employed more direct measures, such as the outcomes of quality control reviews. Those latter studies, however, used samples that suffer from severe geographic or client-type restrictions. Moreover, most studies of the quality-size relationship have focused on relatively large cpa firms. By the way, in recent years there has been considerable debate about the nature of audit practice (Salehi 2007. Auditors also have responsibility for ensuring the accuracy and precision of statements prepared by managers.

  15. Um Estudo sobre a Atuação da Auditoria Interna na Detecção de Fraudes nas Empresas do Setor Privado no Estado de São PauloA Study on the Internal Audit Performance in Fraud Detection in Private Enterprises in the State of Sao PauloUn Estudio sobre la Actuación de la Auditoría Interna en la Detección de Fraudes en las Empresas del Sector Privado en el Estado de São Paulo

    Directory of Open Access Journals (Sweden)

    NASCIMENTO, Weslley Souza do

    2005-09-01

    Full Text Available RESUMOA Auditoria Interna é a especialização contábil voltada a testar a eficácia dos controles operacionais e contábeis implantados pela administração, com a finalidade de coibir os processos de erros e fraudes nas organizações. Atualmente a grande quantidade de escândalos fraudulentos na área contábil e financeira das empresas leva à uma reflexão do papel e da eficácia deste departamento nos processos de detecção de fraudes. Salienta-se que as fraudes podem ocorrer no ambiente contábil, financeiro, de controle interno e ético. Desta forma, o artigo propõe uma pesquisa empírica a fim de constatar a eficácia da Auditoria Interna nos processos de detecção de fraudes. Concluindo, o artigo enfatiza a importância das ferramentas e procedimentos de auditoria nos trabalhos de detecção de fraudes, bem como a eficácia dos auditores internos neste tipo de trabalho.ABSTRACTInternal Audit is the countable specialization directed to test the effectiveness of the operational and countable controls implanted by the administration, with the purpose to restrain the processes of errors and frauds in the organizations. Nowadays the great amount of fraudulent scandals in the countable and financial areas of the companies leads to a reflection about the role and the effectiveness of this department in the processes of detention of frauds. It is stressed that frauds can occur in the countable environment, financial, of internal and ethical control. In this way the article considers an empirical research in order to put into evidence the effectiveness of the Internal Auditorship in the processes of detention of frauds. As a conclusion, the article emphasizes the importance of the auditing tools and procedures in the task of detecting frauds as well as the effectiveness of internal auditors in such type of work.RESUMENLa Auditoría Interna es la especialización contable que se dedica a probar la eficacia de los controles operacionales y

  16. FraudDecnService

    Data.gov (United States)

    Department of Veterans Affairs — Retrieves and updates data to indicate any award lines that have been reduced or terminated. The data is captured by the Fraud Decision screen (as part of the Awards...

  17. FControl®: sistema inteligente inovador para detecção de fraudes em operações de comércio eletrônico FControl®: an innovative intelligent system for fraud detection in e-commerce transactions

    Directory of Open Access Journals (Sweden)

    Leandro dos Santos Coelho

    2006-04-01

    techniques in the support of service tasks such as anomaly detection and identification, pattern classification, diagnostics, prognostics, estimation and control has recently emerged in industrial and commercial environments. This paper presents an efficient system based on computational intelligence methodologies for the detection of fraud in the operation of real credit card data in E-commerce transactions. This new proposed method, called FControl® for fraud detection and classification, integrates concepts of hybrid intelligent systems based on neural networks, fuzzy systems and evolutionary computation approaches. The proposed method generates quality solutions in terms of prediction efficiency and success. The computational program of the FControl® system has been installed on an Intel Pentium IV 2.4 MHz (bi-processor and 4 Gbytes RAM at the company Ciashop E-Commerce and is currently in use for fraud detection by 250 companies that offer E-commerce services.

  18. Fraud report 2009:a survey into fraud and financial risk management Southern England

    OpenAIRE

    Linnell, Kay; Trafford, Richard

    2009-01-01

    Fraud is a major risk to the survival of businesses in any adverse economic climate. As ‘UK plc’ battles against the worst recession for a generation or more, this Fraud and Risk Management survey provides an extremely pertinent and timely report on the readiness and ability of businesses to combat the threat of fraud. It is also an important survey because it is based on ‘honest responses’ from organisations in Southern England that completed a secure online questionnaire. This survey provid...

  19. FRAUD IN ELECTRONIC COMMERCE

    OpenAIRE

    Valentin-Stelian Badescu

    2013-01-01

    Electronic commerce is experiencing a great extent, and about the same extent fraud seeks - and sometimes is the place to impressive levels. Moreover, computer fraud and, the actors' they do not seem to suffer from the global economic recession and get as sophisticated as a legitimate business model and one of the most important dimensions of the work of modern organizations is the manipulation of information (collection, processing, storage, distribution, etc.). This component informational ...

  20. The role of management accounting in fraud control: The case of the City of Joondalup

    Directory of Open Access Journals (Sweden)

    Roney Oommen

    2015-11-01

    Full Text Available The 2014 ‘Report to the Nations on Occupational Fraud and Abuse’ released by the Association of Certified Fraud Examiners estimates that the potential projected losses from occupational fraud globally could run as high as US$3.7 trillion every year. In Australia, several studies have found that the Australian public sector entities are also significantly exposed to fraud. This article considers the case of the Australian City of Joondalup and asks whether its management accounting function can provide city management with the necessary data to enable effective control over occupational fraud and whether fraud control activities specifically directed towards fraud control can be a regular feature thereof. It is concluded that although aspects of fraud control are encompassed within the broader strategies of the City, it can significantly enhance its ability to control occupational fraud by leveraging its regular management reporting and analysis function.

  1. Fraude a la ley

    Directory of Open Access Journals (Sweden)

    Cecilia Fresnedo

    2015-09-01

    Full Text Available Contenido: Elementos constitutivos del fraude a la ley.El punto de conexión debe ser de realización voluntaria. El punto de conexión debe realizarse efectivamente, pero en forma artificiosa. Debe haber abuso en la utilización del punto de conexión. Debe haber una tergiversación de la finalidad de la norma de conflicto. Funciona en el campo del orden público interno. ¿Es necesario que haya un perjuicio para que existafraude a la ley? ¿Es necesario que se intente hacer valer el resultado del fraude a la ley ante las autoridades del Estado cuyo ordenamiento jurídico se ha evadido? Análisis de la posición de Alfonsín con respecto a la excepción de fraude a la Ley. Argumentos en contra de la admisión de la excepción. Análisis de esos argumentos a partir de situaciones concretas. Distinción entre fraude a la ley, mero fraude y actividad lícita: análisis de casos. ¿Cómo y cuándo se prueba el fraude a la ley? Derecho positivo: la convención interamericana sobre normas generales de derecho internacional privado. Consecuencias del fraude a la ley

  2. Assessing the reliability of self-reported weight for the management of heart failure: application of fraud detection methods to a randomised trial of telemonitoring.

    Science.gov (United States)

    Steventon, Adam; Chaudhry, Sarwat I; Lin, Zhenqiu; Mattera, Jennifer A; Krumholz, Harlan M

    2017-04-18

    Since clinical management of heart failure relies on weights that are self-reported by the patient, errors in reporting will negatively impact the ability of health care professionals to offer timely and effective preventive care. Errors might often result from rounding, or more generally from individual preferences for numbers ending in certain digits, such as 0 or 5. We apply fraud detection methods to assess preferences for numbers ending in these digits in order to inform medical decision making. The Telemonitoring to Improve Heart Failure Outcomes trial tested an approach to telemonitoring that used existing technology; intervention patients (n = 826) were asked to measure their weight daily using a digital scale and to relay measurements using their telephone keypads. First, we estimated the number of weights subject to end-digit preference by dividing the weights by five and comparing the resultant distribution with the uniform distribution. Then, we assessed the characteristics of patients reporting an excess number of weights ending in 0 or 5, adjusting for chance reporting of these values. Of the 114,867 weight readings reported during the trial, 18.6% were affected by end-digit preference, and the likelihood of these errors occurring increased with the number of days that had elapsed since trial enrolment (odds ratio per day: 1.002, p patients demonstrated end-digit preference (14.9% of those who submitted data); although statistical significance was limited, a pattern emerged that, compared with other patients, they tended to be younger, male, high school graduates and on more medications. Patients with end-digit preference reported greater variability in weight, and they generated an average 2.9 alerts to the telemonitoring system over the six-month trial period (95% CI, 2.3 to 3.5), compared with 2.3 for other patients (95% CI, 2.2 to 2.5). As well as overshadowing clinically meaningful changes in weight, end-digit preference can lead to false

  3. MODEL PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN OLEH AUDITOR SPESIALIS INDUSTRI DENGAN ANALISIS FRAUD TRIANGLE

    Directory of Open Access Journals (Sweden)

    Reskino

    2016-08-01

    Full Text Available Abstrak: Model Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle. Penelitian ini bertujuan untuk membuat model dalam mendeteksi kecurangan laporan keuangan. Penelitian ini menguji variabel fraud triangle dan auditor spesialis industri dengan kecurangan laporan keuangan. Sampel penelitian adalah 30 perusahaan fraud dan 30 perusahaan non-fraudyang listing di Bursa Efek Indonesia (BEI serta terkena sanksi dan kasus oleh Otoritas Jasa Keuangan (OJK. Hasil penelitian ini menunjukkan financial targetsdapat mendeteksi kecurangan laporan keuangan, sedangkan financial stabililty tidak dapat mendeteksi kecurangan laporan keuangan. Abstract: Financial Statement Fraud Detection Model with Fraud Triangle Analysis. The research purposes is to create a model to detect financial statement fraud. This research examines the variable of fraud triangle and auditor industry specialization with financial statement fraud. Samples were 30 companies of fraud and 30 non-fraud companies that were listed on the Indonesia Stock Exchange (IDX and sanctioned by the Financial Services Authority (FSA. The result shows the financial targets can be detect financial statement fraud, while financial stability can’t be detect financial statement fraud.

  4. Dealing with poor data quality of OSINT data in fraud risk analysis

    NARCIS (Netherlands)

    van Keulen, Maurice

    2015-01-01

    Governmental organizations responsible for keeping certain types of fraud under control, often use data-driven methods for both immediate detection of fraud, or for fraud risk analysis aimed at more effectively targeting inspections. A blind spot in such methods, is that the source data often

  5. Financial reporting fraud: are standards' setters and external auditors doing enough?

    OpenAIRE

    Kassem, Rasha; Higson, Andrew

    2012-01-01

    Following the fraud scandals in large companies like Enron, WorldCom, and Xerox, investors’ concern about fraud in general and fraudulent financial reporting in particular increased and is on the rise. In response to these concerns, auditing standards setters have issued fraud standards that have expanded what is required of the external auditors in relation to fraud detection. However, regardless of these efforts, academic research studies indicate that more efforts are still needed from aud...

  6. CERN anti-fraud policy

    CERN Multimedia

    2013-01-01

    In 2011, a working group on improved fraud prevention and management was established. The group was composed of the Director of Administration and General Infrastructure, the Head of the Human Resources Department, and the Heads of the Legal Service and Internal Audit. It recommended the adoption of a global fraud prevention and management policy.   The global fraud prevention and management policy was implemented through the CERN Anti-Fraud Policy, which was endorsed by the Enlarged Directorate in May 2012 and approved by the Director-General for entry into force on 1 January 2013. The CERN Anti-Fraud Policy defines the Organization’s policy in matters of fraud.  CERN has a zero tolerance approach towards fraud, as it would compromise the accomplishment of its objectives and undermine its functioning, credibility and reputation. The policy also states CERN’s commitment to the prevention, identification and investigation of fraud. All CERN contributors have a key rol...

  7. Fed up with fraud.

    Science.gov (United States)

    Maiorana, Ron

    2006-01-01

    The national cost of health care reached 1.9 trillion dollars in 2004, or 6280 dollars for every man, woman, and child in the United States. And, although they are the exception rather than the norm, individuals intent on committing fraud and abuse are not far behind. According to the Centers for Medicare & Medicaid Services, the estimated annual loss to the government and health insurers from fraud continues to exceed 100 billion dollars. In a recent semiannual report to Congress, the Department of Health and Human Services (HHS) Office of Inspector General announced expected recoveries of 1.02 billion dollars for the first half of fiscal year 2006. At this rate, less than 5 percent of the losses from fraud and abuse are recovered annually.

  8. Utilização de microscopia eletrônica de varredura para detecção de fraudes em café torrado e moído Detection of frauds in ground coffee with scanning electronic microscopy

    Directory of Open Access Journals (Sweden)

    Renata D. de Mello Castanho AMBONI

    1999-12-01

    Full Text Available Atualmente a detecção de fraudes em café em pó, desengordurado e tamizado, é realizada por microscopia ótica. Assim, propõe-se um método alternativo de microscopia, mais rápido e eficiente do que o usado atualmente para a detecção de fraudes amiláceas em café torrado e moído: a microscopia eletrônica de varredura. Comparou-se café puro com café fraudado com 2,5, 5 e 10% de centeio, cevada, milho e trigo. Em todas as análises de microscopia eletrônica de varredura (SEM de café fraudado, detectou-se, facilmente, a presença de amido, o que não ocorreu na microscopia ótica. Sugere-se o uso de microscopia eletrônica de varredura como um método para a identificação de cereais como adulterantes em café.Currently, traditional microscopy is used to detect frauds in ground coffee. A more efficient and rapid microscopical method, scanning electronic microscopy (SEM, is suggested as an alternative to the traditional microscopy. Pure coffee was compared to coffee samples adulterated with rye, barley, corn and wheat at 2,5, 5 and 10% levels. Contrary of official microscopy, starch granules, the main component of all cereals, were detected easily in the adulterated coffee mixtures with SEM. It is suggested SEM as a method to detect coffee adulteration with cereals.

  9. Internet Fraud: Information for Teachers and Students

    Science.gov (United States)

    Nkotagu, Gabriel Hudson

    2011-01-01

    Internet fraud takes a number of forms with the responsible individuals changing tactics rapidly to avoid detection. The perpetrators rely on telemarketing, emails, as well as presenting themselves personally to unsuspecting people. The evolution of internet marketing as well as ecommerce and the ease of connectivity create increasing…

  10. Towards a Systematic Screening Tool for Quality Assurance and Semiautomatic Fraud Detection for Images in the Life Sciences.

    Science.gov (United States)

    Koppers, Lars; Wormer, Holger; Ickstadt, Katja

    2017-08-01

    The quality and authenticity of images is essential for data presentation, especially in the life sciences. Questionable images may often be a first indicator for questionable results, too. Therefore, a tool that uses mathematical methods to detect suspicious images in large image archives can be a helpful instrument to improve quality assurance in publications. As a first step towards a systematic screening tool, especially for journal editors and other staff members who are responsible for quality assurance, such as laboratory supervisors, we propose a basic classification of image manipulation. Based on this classification, we developed and explored some simple algorithms to detect copied areas in images. Using an artificial image and two examples of previously published modified images, we apply quantitative methods such as pixel-wise comparison, a nearest neighbor and a variance algorithm to detect copied-and-pasted areas or duplicated images. We show that our algorithms are able to detect some simple types of image alteration, such as copying and pasting background areas. The variance algorithm detects not only identical, but also very similar areas that differ only by brightness. Further types could, in principle, be implemented in a standardized scanning routine. We detected the copied areas in a proven case of image manipulation in Germany and showed the similarity of two images in a retracted paper from the Kato labs, which has been widely discussed on sites such as pubpeer and retraction watch.

  11. Confronting fraud in science

    Science.gov (United States)

    Greene, Laura H.

    2010-09-01

    Scientists have a macabre fascination with fraud. Some of the most famous recent cases - including those of the physicists Victor Ninov and Jan Hendrick Schön, who falsified results in nuclear physics and nanotechnology, respectively - have remained hot topics for years, continually generating investigations, articles and invited talks at scientific conferences.

  12. A suitable method to detect potential fraud of bringing Malayan box turtle (Cuora amboinensis) meat into the food chain.

    Science.gov (United States)

    Ali, Md Eaqub; Asing; Hamid, Sharifah Bee Abd; Razzak, Md Abdur; Rashid, Nur Raifana Abd; Al Amin, Md; Mustafa, Shuhaimi

    2015-01-01

    Malayan box turtle (Cuora amboinensis) has been a wildlife-protected vulnerable turtle species in Malaysia since 2005. However, because of its purported usage in traditional medicine, tonic foods and feeds, clandestine black market trade is rampant. Several polymerase chain reaction (PCR) assays for the taxonomic detection and classification of turtle species have been proposed. These assays are based on long-length target amplicons which are assumed to break down under compromised states and, hence, might not be suitable for the forensic tracing and tracking of turtle trafficking. For the first time this paper develops a very short-amplicon-length PCR assay (120 bp) for the detection of Malayan box turtle meat in raw, processed and mixed matrices, and experimental evidence is produced that such an assay is not only more stable and reliable but also more sensitive than those previously published. We checked the assay specificity against 20 different species and no cross-species detection was observed. The possibility of any false-negative detection was eliminated by a universal endogenous control for eukaryotes. The assay detection limit was 0.0001 ng of box turtle DNA from pure meat and 0.01% turtle meat in binary and ternary admixtures and commercial meatballs. Superior target stability and sensitivity under extreme treatments of boiling, autoclaving and microwave cooking suggested that this newly developed assay would be suitable for any forensic and/or archaeological identification of Malayan box turtle species, even in severely degraded specimens. Further, in silico studies indicated that the assay has the potential to be used as a universal probe for the detection of nine Cuora species, all of which are critically endangered.

  13. FRAUD BETWEEN DEFINITION AND WAYS TO DEFRAUD ILLUSTRATED BY EXAMPLES

    Directory of Open Access Journals (Sweden)

    Ionut Spatarelu

    2016-12-01

    Full Text Available Auditors have a key role in the formulation of an opinion on the effective functioning of management and control systems of the operational programs co-financed by ESIF. International Auditing Standards states that the primary responsibility for preventing and detecting fraud lies with both top management and those responsible for governance of the entity. On the other hand, the auditors also play a role in the fight against fraud and should help Member States fulfill their obligations to prevent, detect and correct irregularities and fraud.

  14. Validation of a fast real-time PCR method to detect fraud and mislabeling in milk and dairy products.

    Science.gov (United States)

    Di Domenico, M; Di Giuseppe, M; Wicochea Rodríguez, J D; Cammà, C

    2017-01-01

    Fast real-time PCR TaqMan assays were developed and validated for species identification in dairy products. Based on the amplification of 12S rRNA and cytB partial genes of mitochondrial DNA, the methods were demonstrated to be sensitive, fast, and species-specific for Bos taurus, Ovis aries, Bubalus bubalis, and Capra hircus. The limit of detection calculated was lower than 1%, and the efficiency was reported to be higher than 96% in every assay. An internal amplification control was used to detect possible false negatives. The method was validated by means of laboratory-prepared samples mixing different species. Moreover, 18 commercial dairy samples were analyzed by both real-time PCR and isoelectric focusing, the official European Union reference method. The 4 TaqMan assays were confirmed to be a useful tool for milk and dairy product authentication. Copyright © 2017 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

  15. The evaluation of trustworthiness to identify health insurance fraud in dentistry.

    Science.gov (United States)

    Wang, Shu-Li; Pai, Hao-Ting; Wu, Mei-Fang; Wu, Fan; Li, Chen-Lin

    2017-01-01

    According to the investigations of the U.S. Government Accountability Office (GAO), health insurance fraud has caused an enormous pecuniary loss in the U.S. In Taiwan, in dentistry the problem is getting worse if dentists (authorized entities) file fraudulent claims. Several methods have been developed to solve health insurance fraud; however, these methods are like a rule-based mechanism. Without exploring the behavior patterns, these methods are time-consuming and ineffective; in addition, they are inadequate for managing the fraudulent dentists. Based on social network theory, we develop an evaluation approach to solve the problem of cross-dentist fraud. The trustworthiness score of a dentist is calculated based upon the amount and type of dental operations performed on the same patient and the same tooth by that dentist and other dentists. The simulation provides the following evidence. (1) This specific type of fraud can be identified effectively using our evaluation approach. (2) A retrospective study for the claims is also performed. (3) The proposed method is effective in identifying the fraudulent dentists. We provide a new direction for investigating the genuineness of claims data. If the insurer can detect fraudulent dentists using the traditional method and the proposed method simultaneously, the detection will be more transparent and ultimately reduce the losses caused by fraudulent claims. Copyright © 2016 Elsevier B.V. All rights reserved.

  16. A suitable method for the detection of a potential fraud of bringing macaque monkey meat into the food chain.

    Science.gov (United States)

    Rashid, Nur Raifana Abdul; Ali, Md Eaqub; Hamid, Sharifah Bee Abd; Rahman, Md Mahfujur; Razzak, Md Abdur; Asing; Amin, Md Al

    2015-01-01

    Being the third-largest primate population has not made macaque (Macaca fascicularis sp.) monkeys less exposed to threats and dangers. Despite wildlife protection, they have been widely hunted and consumed in several countries because of their purported nutritional values. In addition to trading as pure bush meats in several places, monkey meat has been sold in meatball and soup products in Indonesia. Thus the possibility of macaque meat trafficking under the label of common meats is quite high. This paper reports the development of a polymerase chain reaction-restriction fragment length polymorphism (PCR-RFLP) assay with the shortest amplicon length for the confirmed detection of monkey meat under compromised states which are known to degrade DNA. We amplified a 120-bp region of d-loop gene using a pair of macaque-specific primers and confirmed their specificity for the target species through cross-challenging against 17 different species using a 141-bp site of an 18 S rRNA gene as an endogenous control for eukaryotes. This eliminated the possibilities of any false-negative detection with complex matrices or degraded specimens. The detection limit was 0.00001 ng DNA in a pure state and 0.1% of meat in mixed matrices and commercial meatball products. RFLP analysis further authenticated the originality of the PCR product and distinctive restriction patterns were found upon AluI and CViKI-1 digestion. A micro-fluidic lab-on-a-chip automated electrophoretic system separated the fragments with high resolution. The assay was validated for screening commercial meatball products with sufficient internal control.

  17. Implications of fraud and abuse in interventional pain management.

    Science.gov (United States)

    Manchikanti, Laxmaiah

    2002-07-01

    The federal government has enacted a comprehensive strategy to fight healthcare waste, fraud and abuse. As a result of the federal government's comprehensive strategy, in 2002, the Office of Inspector General announced that improper Medicare payments to doctors, hospitals and other healthcare providers declined 54% from the fiscal year 1996 to the fiscal year 2001. The Office of Inspector General in its 2002 work plan focuses on procedure coding for outpatient services billed by hospital and doctor, coding for evaluation and management services in physician offices and conditions under which a doctor's bill is "incident to" services or supplies among other things. The distinction between fraud and abuse can be very important in determining the potential fines and penalties that might apply, even though it is not clear. Fraud is much more serious than abuse. The degree of intent by the individual or entity under investigation is often the determining factor. The most commonly used statutes for prosecuting or facilitating such a prosecution of healthcare fraud or abuse include HIPAA of 1996, the False Claims Act, healthcare fraud, theft or embezzlement, obstruction of criminal investigations of healthcare offenders, the False Statement Statute, mail and wire fraud statutes, the Social Security Act Civil Monetary Penalties, criminal penalties, and/or Stark laws. This review focuses on various aspects of implications of fraud and abuse in interventional pain management practices including various activities of potential fraud and abuse.

  18. Detection of unexpected frauds: Screening and quantification of maleic acid in cassava starch by Fourier transform near-infrared spectroscopy.

    Science.gov (United States)

    Fu, Hai-Yan; Li, He-Dong; Xu, Lu; Yin, Qiao-Bo; Yang, Tian-Ming; Ni, Chuang; Cai, Chen-Bo; Yang, Ji; She, Yuan-Bin

    2017-07-15

    Fourier transform near-infrared (FT-NIR) spectroscopy and chemometrics were adopted for the rapid analysis of a toxic additive, maleic acid (MA), which has emerged as a new extraneous adulterant in cassava starch (CS). After developing an untargeted screening method for MA detection in CS using one-class partial least squares (OCPLS), multivariate calibration models were subsequently developed using least squares support vector machine (LS-SVM) to quantitatively analyze MA. As a result, the OCPLS model using the second-order derivative (D2) spectra detected 0.6%(w/w) adulterated MA in CS, with a sensitivity of 0.954 and specificity of 0.956. The root mean squared error of prediction (RMSEP) was 0.192(w/w, %) by using the standard normal variate (SNV) transformation LS-SVM. In conclusion, the potential of FT-NIR spectroscopy and chemometrics was demonstrated for application in rapid screening and quantitative analysis of MA in CS, which also implies that they have other promising applications for untargeted analysis. Copyright © 2017 Elsevier Ltd. All rights reserved.

  19. Corporate fraud and bank loans: Evidence from china

    Directory of Open Access Journals (Sweden)

    Yunsen Chen

    2011-09-01

    Full Text Available Receiving punishment from regulators for corporate fraud can affect financing contracts between a firm and its bank, as both the firm’s credit risk and information risk increase after punishment. By focusing on Chinese firms’ borrowing behavior after events of corporate fraud, we find that firms’ bank loans after punishment are not only significantly lower, but are also less than those for non-fraudulent firms. In addition, loan interest rates after punishment are not only higher than before, but also higher than those for their non-fraudulent counterparts. In addition, we find that corporate fraud indirectly destabilizes the “performance-bank loan” relationship. Our results suggest that corporate fraud negatively affects a firm’s ability to source debt financing, which provides new evidence about the economic consequences of fraud.

  20. Using Fraud Trees to Analyze Internet Credit Card Fraud

    OpenAIRE

    Blackwell, Clive

    2014-01-01

    Part 1: Internet Crime Investigations; International audience; Because of the difficulties inherent in accurately identifying individuals on the Internet, online merchants reduce the risk of credit card fraud by increasing restrictions on consumers. The restrictions are often overly burdensome on consumers and may result in lost sales. This paper uses the concept of a fraud tree, an extension of an attack tree, to comprehensively model online fraud techniques and to suggest defensive obstacle...

  1. FRAUD IN ELECTRONIC COMMERCE

    Directory of Open Access Journals (Sweden)

    Valentin – Stelian Bădescu

    2013-11-01

    Full Text Available Electronic commerce is experiencing a great extent, and about the same extent fraud seeks - and sometimes is the place to impressive levels. Moreover, computer fraud and, the actors' they do not seem to suffer from the global economic recession and get as sophisticated as a legitimate business model and one of the most important dimensions of the work of modern organizations is the manipulation of information (collection, processing, storage, distribution, etc.. This component informational increasingly involves broader and more complex, with the technological advancement of computer science and globalization of human society, special measures to ensure the security of information. Cyber-crime is an illegal act committed by using a computer network (especially Internet. Cyber-crime is a subset of cybercrime.

  2. Medicare fraud in the United States: can it ever be stopped?

    Science.gov (United States)

    Hill, Chelsea; Hunter, Alex; Johnson, Leslie; Coustasse, Alberto

    2014-01-01

    The majority of the United States health care fraud has been focused on the major public program, Medicare. The yearly financial loss from Medicare fraud has been estimated at about $54 billion. The purpose of this research study was to explore the current state of Medicare fraud in the United States, identify current policies and laws that foster Medicare fraud, and determine the financial impact of Medicare fraud. The methodology for this study was a literature review. Research was conducted using a scholarly online database search and government Web sites. The number of individuals charged with criminal fraud increased from 797 cases in fiscal year 2008 to 1430 cases in fiscal year 2011-an increase of more than 75%. According to 2010 data, of the 7848 subjects investigated for criminal fraud, 25% were medical facilities, and 16% were medical equipment suppliers. In 2009 and 2010, the Health Care Fraud and Abuse Control Program recovered approximately $25.2 million of taxpayers' money. Educating providers about the policies and laws designed to prevent fraud would help them to become partners. Many new programs and partnerships with government agencies have also been developed to combat Medicare fraud. Medicare fraud has been a persistent crime, and laws and policies alone have not been enough to control the problem. With investments in governmental partnerships and new systems, the United States can reduce Medicare fraud but probably will not stop it altogether.

  3. Looking at Debit and Credit Card Fraud

    Science.gov (United States)

    Porkess, Roger; Mason, Stephen

    2012-01-01

    This article, written jointly by a mathematician and a barrister, looks at some of the statistical issues raised by court cases based on fraud involving chip and PIN cards. It provides examples and insights that statistics teachers should find helpful. (Contains 4 tables and 1 figure.)

  4. Establishing Proactive Auditor Responsibilities in relation to Fraud

    DEFF Research Database (Denmark)

    Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper

    2012-01-01

    Over the years, there has been considerable discussion about the extent and exact nature of the responsibilities of the auditor to detect fraud. The purpose of our study is to examine how the courts and professional bodies in a principle-based legal system respond to the change in the audit...... promulgations introducing proactive responsibilities in relation to fraud. We observe the outcome of actual fraud cases in which the court system and professional bodies in Denmark establish the responsibilities of auditors. The data set includes all publicized cases in the period 1996–2006. We find...

  5. Fraud prevention in paying portal

    Science.gov (United States)

    Sandhu, P. S.; Senthilkumar, N. C.

    2017-11-01

    The purpose of presenting this paper is to give the idea to prevent the fraud in finance paying portals as fraud is increasing on daily basis and mostly in financial sector. So through this paper we are trying to prevent the fraud. This paper will give you the working algorithm through which you can able to prevent the fraud. Algorithm will work according to the spending amount of the user, which means that use will get categories into one of the low, medium, high or very high category.

  6. Fraud, individuals, and networks: A biopsychosocial model of scientific frauds.

    Science.gov (United States)

    Leistedt, Samuel J; Linkowski, Paul

    2016-03-01

    The problem of fraud, especially scientific fraud, is global and its identification risk is still in its infancy. Based on an in-depth analysis of several financial and scientific fraud trials, the authors propose a new and integrative model of scientific fraud. This model identifies two major levels for committing fraud: (i) at the personal skills level (micro-level) and (ii) at the network skills level (macro-level). Interacting continuously with each other, they form a dynamic, efficient, and integrative system: an integrative model of fraud. The micro-level refers to three factors: (i) personality organization, (ii) social competence, and (iii) the so-called triangle of fraud. The macro-level refers essentially to social network organization and social engineering. Then, the key to understanding and mostly controlling fraud is to consider both the individual and the environment in which they operate. Based on our model, several steps at the micro- and macro-levels can be proposed. Copyright © 2016 The Chartered Society of Forensic Sciences. Published by Elsevier Ireland Ltd. All rights reserved.

  7. PENGARUH PROFESIONALISME AUDITOR INTERNAL TERHADAP PENCEGAHAN DAN PENDETEKSIAN KECURANGAN (FRAUD

    Directory of Open Access Journals (Sweden)

    Mimin Widaningsih

    2015-04-01

    The results showed that the influence of professionalism of internal auditor to fraud prevention is 40.07%, and the rest of 59.93% can be influenced by other variables that are not examined. And the amount of influence of professionalism of internal auditors to the detection of fraud is 37.33%, the rest of 62.67% can be influenced by other variables that are not examined.

  8. Financial fraud and health: the case of Spain.

    Science.gov (United States)

    Zunzunegui, Maria Victoria; Belanger, Emmanuelle; Benmarhnia, Tarik; Gobbo, Milena; Otero, Angel; Béland, François; Zunzunegui, Fernando; Ribera-Casado, Jose Manuel

    To examine whether financial fraud is associated with poor health sleeping problems and poor quality of life. Pilot study (n=188) conducted in 2015-2016 in Madrid and León (Spain) by recruiting subjects affected by two types of fraud (preferred shares and foreign currency mortgages) using venue-based sampling. Information on the monetary value of each case of fraud; the dates when subjects became aware of being swindled, lodged legal claim and received financial compensation were collected. Inter-group comparisons of the prevalence of poor physical and mental health, sleep and quality of life were carried according to type of fraud and the 2011-2012 National Health Survey. In this conventional sample, victims of financial fraud had poorer health, more mental health and sleeping problems, and poorer quality of life than comparable populations of a similar age. Those who had received financial compensation for preferred share losses had better health and quality of life than those who had not been compensated and those who had taken out foreign currency mortgages. The results suggest that financial fraud is detrimental to health. Further research should examine the mechanisms through which financial fraud impacts health. If our results are confirmed psychological and medical care should be provided, in addition to financial compensation. Copyright © 2017 SESPAS. Publicado por Elsevier España, S.L.U. All rights reserved.

  9. Types of fraud in meat and meat products: a review

    Directory of Open Access Journals (Sweden)

    Espinoza T.

    2015-09-01

    Full Text Available Affects the food control. The globalization, increased imports and exports and free trade agreements have led to greater sharing and access to food worldwide; along with it, the problems associated with fraud such as adulteration, substitution, intentionality, and counterfeiting have been increased. Therefore, there are various tasks associated with food fraud, which in most reviews published only new identification techniques have been discussed. However, a discussion about the types of fraud and its impact on society, bioterrorism and religion, has been little commented. This review focuses primarily on describing the types of fraud that has as objective to obtain economic benefit or cause terrorism. Also, latest techniques available for detecting meat adulteration are mentioned.

  10. Pendeteksian Kecurangan (Fraud Laporan Keuangan oleh Auditor Eksternal

    Directory of Open Access Journals (Sweden)

    Tri Ramaraya Koroy

    2008-01-01

    Full Text Available Objectives of this paper are to identify and describe the problems in detecting the financial statement fraud in auditing financial statements by external auditors. Although detection of fraud is important to enhance the value of auditing, there are many problems that impede the appropriate implementation of detection. Based on review of related research that have bee done, there are four factors that identified in this paper. First, the characteristic of fraud occurence made it difficult for detection process. Second, auditing standards is not sufficiently supporst the proper detection. Third, work environment of audit may reduce the quality and the last, audit methods and procedures are not enough for efective detection. Based on this identified problems, the improvement of implementation was suggested. Abstract in Bahasa Indonesia: Tujuan makalah ini adalah mengidentifikasi dan menguraikan permasalahan dalam pendeteksian kecurangan dalam audit atas laporan keuangan oleh auditor eksternal. Meskipun pendeteksian kecurangan penting untuk meningkatkan nilai pengauditan, namun terdapat banyak masalah yang dapat menghalangi implementasi dari pendeteksian yang tepat. Berdasarkan telaah atas berbagai penelitian yang telah dilakukan, ada terdapat empat faktor penyebab besar yang diidentifikasikan melalui makalah ini. Pertama, karakteristik terjadinya kecurangan sehingga menyulitkan proses pendeteksian. Kedua, standar pengauditan belum cukup memadai untuk menunjang pendeteksian yang sepantasnya. Ketiga, lingkungan kerja audit dapat mengurangi kualitas audit dan keempat metode dan prosedur audit yang ada tidak cukup efektif untuk melakukan pendeteksian kecurangan. Berdasarkan permasalahan ini, perbaikan yang perlu disarankan untuk diterapkan. Kata kunci: auditing, fraud, financial statement fraud

  11. Food fraud vulnerability and its key factors

    NARCIS (Netherlands)

    Ruth, van Saskia M.; Huisman, Wim; Luning, Pieternel A.

    2017-01-01

    Background Food fraud prevention and fraud vulnerability reduction are the first steps to combat food fraud and require a recurrent effort throughout the food supply chain. Due to the intentional nature of fraud, it requires different tactics than the common food safety approaches. However,

  12. Doctors aren't immune to theft and fraud

    Science.gov (United States)

    Marcus, Gary

    1995-01-01

    A chartered accountant says the problem of fraud within medical practices is far from rare, even though prevention is relatively simple. Gary Marcus provides advice to physicians about ways to spot fraud within their practices and things they can do to prevent it. No matter how small your practice or how long you have had the same employees, says Marcus, given the right circumstances anyone might steal from you. Imagesp940-a PMID:7697586

  13. Borderless Crime - Computer Fraud

    Directory of Open Access Journals (Sweden)

    Raluca Georgiana POPA

    2012-05-01

    Full Text Available Starting from the consideration that fighting cybercrime is a continuous process, the more the types of old crimes are committed today through modern means (computer fraud at distances of thousands of kilometers, international cooperation is vital to combat this phenomenon.In EU countries, still under financial crisis "the phrase", cybercrime has found a "positive environment" taking advantage of poor security management systems of these countries.Factors that led criminal groups to switch "their activities" are related to so-called advantages of the "gains" obtained with relatively low risk.In Romania, more than any of the EU member states criminal activities set as target financial institutions or foreign citizens, weakening confidence in financial systems and the security of communication networks in our country, people's confidence in electronic payment instruments and those available on the Internet.

  14. Healthcare Fraud Investigations

    Directory of Open Access Journals (Sweden)

    Adrian Victor Vevera

    2015-12-01

    Full Text Available Tax healthcare fraud and tax evasion affects us all. It occurs within a country and across countries both within the EU,USA and globally. That is why a single country cannot solve the problem on its own. The EU and Member States need to work more together and internationally to combat the problem at home and abroad. Open dialogue involving the European Commission, stakeholders and interested parties helps ensure that existing rules and proposals for new rules are designed to keep pace with the reality of rapid change. This dialogue helps to achieve the regulatory efficiency we need to foster best administrative and legislative practice tailored to meet the needs of business in the European Union in the third millennium

  15. Corruption and internal fraud in the Turkish construction industry.

    Science.gov (United States)

    Gunduz, Murat; Önder, Oytun

    2013-06-01

    The purpose of this paper is to develop an understanding about the internal fraud and corruption problem in the Turkish construction industry. The reasons behind the internal fraud and corruption problem as well as the types of prevention methods were investigated; and as a result various recommendations were made. To this end, a risk awareness questionnaire was used to understand the behavioral patterns of the construction industry, and to clarify possible proactive and reactive measures against internal fraud and corruption. The type of fraud experienced by Turkish construction companies was also surveyed in the questionnaire. The questionnaire was sent to 89 firms; and depending on the collected data, certain recommendations for construction industry professionals were provided.

  16. Fraud: zero tolerance at CERN

    CERN Multimedia

    2014-01-01

    In this week’s Bulletin (see here), you’ll read that fraudulent activities were uncovered last year by our Internal Audit Service. CERN has a very clearly defined policy in such cases: we base our efforts on prevention through education, we have a policy of protecting those reporting fraud from recrimination, and we have a zero-tolerance policy should fraud be uncovered.   I don’t intend to enter into the details of what occurred, but I’d like to remind you that fraud is a very grave business, and something we take extremely seriously. What do we mean by fraud at CERN? Operational Circular No. 10 on “Principles and procedures governing the investigation of fraud” defines fraud in terms of any deception intended to benefit the perpetrator, or a third party, that results in a loss to the Organization. This loss can be to funds, property or reputation. Thankfully, fraud at CERN is a rare occurrence, but we should never be complacent. ...

  17. Accounting and Tax Frauds from Comparative Perspective of Czech and American Law and Practice

    OpenAIRE

    Holub, Ondřej

    2015-01-01

    This diploma thesis entitled Accounting and Tax Frauds from Comparative Perspective of Czech and American Law and Practice analyses accounting frauds and tax frauds in the Czech Republic with added comparative aspects from the US. The purpose of the thesis divided to 6 chapters is to provide a complex and comprehensive analysis from the perspective of accounting, legal and justice system and police investigation and to propose original policy solutions how to improve combating this sophistica...

  18. Optimization of Control Self Assessment Application to Minimize Fraud

    Directory of Open Access Journals (Sweden)

    Wendy Endrianto

    2016-05-01

    Full Text Available This article discussed a method that can be done by a company to minimize fraud action by applying Control Self Assessment (CSA. The study was conducted by studying literature on the topics discussed that were presented descriptively in a systematic manner through the review one by one from the initial problem to solve the problem. It can be concluded that CSA is one form of auditing practices that emphasizes anticipatory action (preventive of the act of detection (detective that the concept of modern internal audit which is carried more precise in application. It is one alternative that is most efficient and effective in reducing fraud.

  19. No evidence of the effect of the interventions to combat health care fraud and abuse: a systematic review of literature.

    Directory of Open Access Journals (Sweden)

    Arash Rashidian

    Full Text Available BACKGROUND: Despite the importance of health care fraud and the political, legislative and administrative attentions paid to it, combating fraud remains a challenge to the health systems. We aimed to identify, categorize and assess the effectiveness of the interventions to combat health care fraud and abuse. METHODS: The interventions to combat health care fraud can be categorized as the interventions for 'prevention' and 'detection' of fraud, and 'response' to fraud. We conducted sensitive search strategies on Embase, CINAHL, and PsycINFO from 1975 to 2008, and Medline from 1975-2010, and on relevant professional and organizational websites. Articles assessing the effectiveness of any intervention to combat health care fraud were eligible for inclusion in our review. We considered including the interventional studies with or without a concurrent control group. Two authors assessed the studies for inclusion, and appraised the quality of the included studies. As a limited number of studies were found, we analyzed the data using narrative synthesis. FINDINGS: The searches retrieved 2229 titles, of which 221 full-text studies were assessed. We found no studies using an RCT design. Only four original articles (from the US and Taiwan were included: two studies within the detection category, one in the response category, one under the detection and response categories, and no studies under the prevention category. The findings suggest that data-mining may improve fraud detection, and legal interventions as well as investment in anti-fraud activities may reduce fraud. DISCUSSION: Our analysis shows a lack of evidence of effect of the interventions to combat health care fraud. Further studies using robust research methodologies are required in all aspects of dealing with health care fraud and abuse, assessing the effectiveness and cost-effectiveness of methods to prevent, detect, and respond to fraud in health care.

  20. No evidence of the effect of the interventions to combat health care fraud and abuse: a systematic review of literature.

    Science.gov (United States)

    Rashidian, Arash; Joudaki, Hossein; Vian, Taryn

    2012-01-01

    Despite the importance of health care fraud and the political, legislative and administrative attentions paid to it, combating fraud remains a challenge to the health systems. We aimed to identify, categorize and assess the effectiveness of the interventions to combat health care fraud and abuse. The interventions to combat health care fraud can be categorized as the interventions for 'prevention' and 'detection' of fraud, and 'response' to fraud. We conducted sensitive search strategies on Embase, CINAHL, and PsycINFO from 1975 to 2008, and Medline from 1975-2010, and on relevant professional and organizational websites. Articles assessing the effectiveness of any intervention to combat health care fraud were eligible for inclusion in our review. We considered including the interventional studies with or without a concurrent control group. Two authors assessed the studies for inclusion, and appraised the quality of the included studies. As a limited number of studies were found, we analyzed the data using narrative synthesis. The searches retrieved 2229 titles, of which 221 full-text studies were assessed. We found no studies using an RCT design. Only four original articles (from the US and Taiwan) were included: two studies within the detection category, one in the response category, one under the detection and response categories, and no studies under the prevention category. The findings suggest that data-mining may improve fraud detection, and legal interventions as well as investment in anti-fraud activities may reduce fraud. Our analysis shows a lack of evidence of effect of the interventions to combat health care fraud. Further studies using robust research methodologies are required in all aspects of dealing with health care fraud and abuse, assessing the effectiveness and cost-effectiveness of methods to prevent, detect, and respond to fraud in health care.

  1. When Good Money Goes Bad: True Stories of Contract Fraud at EPA

    Science.gov (United States)

    In an effort to provide you with tools to identify areas that may be of concern or worth looking into, this booklet was designed to provide an overview of general fraud indicators as well as highlight some specific indicators related to contract fraud.

  2. When Good Money Goes Bad: True Stories of Grant Fraud at EPA

    Science.gov (United States)

    In an effort to provide you with tools to identify areas that may be of concern or worth looking into, this booklet was designed to provide an overview of general fraud indicators as well as highlight some specific indicators related to grant fraud.

  3. Digital forensic technologies as e-fraud risk mitigation tools in the banking industry: Evidence from Zimbabwe

    Directory of Open Access Journals (Sweden)

    Shewangu Dzomira

    2014-07-01

    Full Text Available The paper investigates digital analytical tools and technologies used in electronic fraud prevention and detection, used in the banking industry. The paper is based on a descriptive study which studied digital forensics and cyber fraud phenomenon using content analysis. To obtain the data questionnaires and interviews were administered to the selected informants from 22 banks. Convenience and judgemental sampling techniques were used. It was found out that fraud detection and prevention tools and technologies would be most effective way of combating e-fraud if they can be utilized. It is concluded that banking institutions should reshape their anti-fraud strategies to be effective by considering fraud detection efforts using advanced analytics and related tools, software and application to get more efficient oversight

  4. Online Safety: Fraud, Security, Phishing, Vishing

    Science.gov (United States)

    ... Report Scams and Frauds Identity Theft Online Safety Privacy Online Safety Be aware of these scams when you're online. What's on This Page Online Security and Safety Internet Fraud Phishing and Vishing Online ...

  5. Decision Tree Approach to Discovering Fraud in Leasing Agreements

    Directory of Open Access Journals (Sweden)

    Horvat Ivan

    2014-09-01

    Full Text Available Background: Fraud attempts create large losses for financing subjects in modern economies. At the same time, leasing agreements have become more and more popular as a means of financing objects such as machinery and vehicles, but are more vulnerable to fraud attempts. Objectives: The goal of the paper is to estimate the usability of the data mining approach in discovering fraud in leasing agreements. Methods/Approach: Real-world data from one Croatian leasing firm was used for creating tow models for fraud detection in leasing. The decision tree method was used for creating a classification model, and the CHAID algorithm was deployed. Results: The decision tree model has indicated that the object of the leasing agreement had the strongest impact on the probability of fraud. Conclusions: In order to enhance the probability of the developed model, it would be necessary to develop software that would enable automated, quick and transparent retrieval of data from the system, processing according to the rules and displaying the results in multiple categories.

  6. Defining the public health threat of food fraud.

    Science.gov (United States)

    Spink, John; Moyer, Douglas C

    2011-01-01

    Food fraud, including the more defined subcategory of economically motivated adulteration, is a food risk that is gaining recognition and concern. Regardless of the cause of the food risk, adulteration of food is both an industry and a government responsibility. Food safety, food fraud, and food defense incidents can create adulteration of food with public health threats. Food fraud is an intentional act for economic gain, whereas a food safety incident is an unintentional act with unintentional harm, and a food defense incident is an intentional act with intentional harm. Economically motivated adulteration may be just that-economically motivated-but the food-related public health risks are often more risky than traditional food safety threats because the contaminants are unconventional. Current intervention systems are not designed to look for a near infinite number of potential contaminants. The authors developed the core concepts reported here following comprehensive research of articles and reports, expert elicitation, and an extensive peer review. The intent of this research paper is to provide a base reference document for defining food fraud-it focuses specifically on the public health threat-and to facilitate a shift in focus from intervention to prevention. This will subsequently provide a framework for future quantitative or innovative research. The fraud opportunity is deconstructed using the criminology and behavioral science applications of the crime triangle and the chemistry of the crime. The research provides a food risk matrix and identifies food fraud incident types. This project provides a starting point for future food science, food safety, and food defense research. Food fraud, including the more defined subcategory of economically motivated adulteration, is a food protection threat that has not been defined or holistically addressed. The terrorist attacks of September 11, 2001, led to the development of food defense as an autonomous area of

  7. Ethics in health care: healthcare fraud

    African Journals Online (AJOL)

    crime, and the South African legal term, “fraud”, defined. Common types of medical aid fraud, a rising concern within. South African healthcare practice, are identified. Finally, the role of ethical or moral reasoning is deliberated, and psychological factors that are believed to contribute to fraud discussed. Healthcare fraud is ...

  8. New European approach to combat VAT fraud?

    NARCIS (Netherlands)

    Griffioen, M.; Hel - van Dijk, van der E.C.J.M. (Lisette)

    2014-01-01

    The Member States of the European Union (EU) are missing billions of Euros each year as a result of cross-border VAT fraud. After its introduction, the current VAT system appeared to contain flaws and proved to be vulnerable to fraud. Tackling VAT fraud since then has become serious business within

  9. Statistical fingerprints of electoral fraud?

    NARCIS (Netherlands)

    Kobak, Dmitry; Shpilkin, Sergey; Pshenichnikov, Maxim S.

    2016-01-01

    Protests greeted the results of Russia's federal election in 2011, with accusations of vote-rigging and fraud. With the country heading to the polls again this September, Dmitry Kobak, Sergey Shpilkin and Maxim S. Pshenichnikov shine a light on several anomalies in the election data set.

  10. Fuzzy MADM Approach for Rating of Process-Based Fraud

    Directory of Open Access Journals (Sweden)

    Solichul Huda

    2016-02-01

    Full Text Available Process-Based Fraud (PBF is fraud enabled by process deviations that occur in business processes. Several studies have proposed PBF detection methods; however, false decisions are still often made because of cases with low deviation. Low deviation is caused by ambiguity in determining fraud attribute values and low frequency of occurrence. This paper proposes a method of detecting PBF with low deviation in order to correctly detect fraudulent cases. Firstly, the fraudulence attributes are established, then a fuzzy approach is utilized to weigh the importance of the fraud attributes. Further, multi-attribute decision making (MADM is employed to obtain a PBF rating according to attribute values and attribute importance weights. Finally, a decision is made whether the deviation is fraudulent or not, based on the PBF rating. Experimental validation showed that the accuracy and false discovery rate of the method were 0.92 and 0.33, respectively.

  11. Scientific authorship. Part 1. A window into scientific fraud?

    Science.gov (United States)

    Claxton, Larry D

    2005-01-01

    The examination of a single scientific manuscript seldom alerts scientists, reviewers, editors, and scientific administrators to the fabrication and falsification of data and information. This review shows that most documented cases of scientific fraud involve falsification (altering truthful information) and fabrication (inventing information where none previously existed). Plagiarism is much less frequent. The review of published accounts also shows that the publication of scientific papers containing recognizable fraudulent material is very low, probably less than 0.02% and extremely difficult to detect. Because most reported cases of fraud have involved research done at prestigious organizations with distinguished co-authors, and that is published in journals with exacting review processes, it becomes evident that some unscrupulous scientists are adept at fabricating and falsifying data. However, "significant" scientific fraud is detected when scientists repeatedly report results that cannot be independently verified, when colleagues report suspicious behavior, or scientific audits are performed. This review documents and compares many of the better-known cases of scientific fraud. Fraudulent behavior has served as the impetus for the scientific community to develop publication procedures and guidelines that help to guard against not only fraudulent behavior but also against other types of unethical or undesirable behaviors. A companion paper reviews the non-fraudulent issues associated with scientific publication.

  12. FAKTOR-FAKTOR YANG MEMENGARUHI PROCUREMENT FRAUD: SEBUAH KAJIAN DARI PERSPEKTIF PERSEPSIAN AUDITOR EKSTERNAL

    Directory of Open Access Journals (Sweden)

    Zulaikha Zulaikha

    2016-12-01

    Full Text Available This study examines factors affecting fraud in the procurement of government’s goods and services from the independent auditor’s point of view. Based on fraud triangles and theory of planned behavior, this study proposes seven hypotheses which were tested using structural equation model (SEM-partial least square. This study used primary data gathered by survey to auditors of Audit Board of the Republic of Indonesia in its head office and several selected representative offices. Respondents were asked to provide their answer/perception for questions in questionnaire regarding factors influencing the procurement fraud of government’s goods and services. The results show that the procurement frauds are significantly influenced by weaknesses in procurement system, lack of procurement committee's quality, and the intention to engage fraud. Furthermore, the intention to engage fraud are influenced by attitude, subjective norms, and the perceived behavioral control. These findings suggest that procurement frauds are associated with individual factors as rationalization and opportunities. These factors could be considered when designing internal control structure to restrain fraud behavior.

  13. ‘They’re Very Lonely’: Understanding the Fraud Victimisation of Seniors

    Directory of Open Access Journals (Sweden)

    Cassandra Cross

    2016-12-01

    Full Text Available There are many theories which seek to explain fraud victimisation. In particular, older victims find themselves at the intersection of various discourses which account for victimisation, primarily from a deficit model. This article examines two discourses relevant to older fraud victims. The first positions older victims of crime as weak and vulnerable and the second positions fraud victims generally as greedy and gullible. Using interviews with twenty-one Canadian volunteers who provide telephone support to older fraud victims (all seniors themselves, this article analyses the extent to which these two discourses are evident in the understandings of these volunteers. It finds that volunteers overwhelmingly perceive fraud to occur out of loneliness and isolation of the victim, and actively resist victim blaming narratives towards these individuals. While neither discourse is overly positive, the article discusses the implications of these discourses for the victims themselves and for their ability to access support.

  14. El fraude en los sistemas de información

    OpenAIRE

    Estévez Q., Yasnyr

    2013-01-01

    El artículo enfatiza en los efectos del fraude en las empresas e incluye los riesgos en las transacciones en sistemas de cómputo, esquemas de fraude informático, pasos para detectar el fraude, apoyo al Contador Público en la detección del fraude, el informe de hallazgos del fraude.

  15. 76 FR 14637 - State Medicaid Fraud Control Units; Data Mining

    Science.gov (United States)

    2011-03-17

    ... as data mining. To support and modernize MFCU efforts to effectively pursue Medicaid provider fraud, we propose to permit Federal Financial Participation (FFP) in the costs of defined data mining... results of approved data mining activities to OIG. DATES: To ensure consideration, public comments must be...

  16. 78 FR 29055 - State Medicaid Fraud Control Units; Data Mining

    Science.gov (United States)

    2013-05-17

    ... data mining. To support and modernize MFCU efforts to effectively pursue Medicaid provider fraud, we finalize proposals to permit Federal financial participation (FFP) in costs of defined data mining... costs and results of approved data mining activities to OIG. DATES: These regulations are effective on...

  17. Anti-fraud strategies in multinationals

    OpenAIRE

    Carmen NISTOR; Monica PUIU

    2014-01-01

    Nowadays, globalisation and business internalisation have led to an increased number of frauds in organisations worldwide. The most affected are the multinational corporations because of the geographical distance, different fiscal systems and local factors that consist in tremendous opportunities for employees and/or managers to involve in fraud schemes. Starting from recent studies and prior efforts of international organisations or countries to stop fraud by imposing regulations to be respe...

  18. Utilização de microscopia eletrônica de varredura para detecção de fraudes em café torrado e moído Detection of frauds in ground coffee with scanning electronic microscopy

    OpenAIRE

    Renata D. de Mello Castanho AMBONI; Alícia DE FRANCISCO; Evanilda TEIXEIRA

    1999-01-01

    Atualmente a detecção de fraudes em café em pó, desengordurado e tamizado, é realizada por microscopia ótica. Assim, propõe-se um método alternativo de microscopia, mais rápido e eficiente do que o usado atualmente para a detecção de fraudes amiláceas em café torrado e moído: a microscopia eletrônica de varredura. Comparou-se café puro com café fraudado com 2,5, 5 e 10% de centeio, cevada, milho e trigo. Em todas as análises de microscopia eletrônica de varredura (SEM) de café fraudado, detec...

  19. Analisis Penerapan Akuntansi Forensik dan Audit Investigatif terhadap Pencegahan dan Pengungkapan Fraud dalam Pengelolaan Keuangan Daerah pada Perwakilan Bpkp Provinsi Sulawesi Utara

    OpenAIRE

    Wuysang, Recky Vincent Oktaviano; Nangoi, Grace; PONTOH, Winston

    2016-01-01

    The purpose of this study is to explore and analyze: (1) the implementation of forensic accounting is applicable and effective functioning of the fraud prevention (preventive); (2) the implementation of forensic accounting is applicable and effective functioning of the fraud detection (detective); and (3) the implementation of investigative audit applicable and effective functioning of the fraud investigation (repressive) in the local ​​financial management. The analytical method used is des...

  20. Finding You on the Internet: an approach for finding on-line presences of people for fraud risk analysis

    NARCIS (Netherlands)

    Been, Henry; van Keulen, Maurice

    Fraud risk analysis on data from formal information sources, being a ‘paper reality', suffers from blindness to false information. Moreover, the very act of providing false information is a strong indicator for fraud. The technology presented in this paper provides one step towards the vision of

  1. A lab-on-a-chip-based multiplex platform to detect potential fraud of introducing pig, dog, cat, rat and monkey meat into the food chain.

    Science.gov (United States)

    Razzak, Md Abdur; Hamid, Sharifah Bee Abd; Ali, Md Eaqub

    2015-01-01

    Food forgery has posed considerable risk to public health, religious rituals, personal budget and wildlife. Pig, dog, cat, rat and monkey meat are restricted in most religions, but their sporadic adulteration are rampant. Market controllers need a low-cost but reliable technique to track and trace suspected species in the food chain. Considering the need, here we documented a lab-on-a-chip-based multiplex polymerase chain reaction (PCR) assay for the authentication of five non-halal meat species in foods. Using species-specific primers, 172, 163, 141, 129 and 108-bp sites of mitochondrial ND5, ATPase 6 and cytochrome b genes were amplified to detect cat, dog, pig, monkey and rat species under complex matrices. Species-specificity was authenticated against 20 different species with the potential to be used in food. The targets were stable under extreme sterilisation (121°C at 45 psi for 2.5 h) which severely degrades DNA. The assay was optimised under the backgrounds of various commercial meat products and validated for the analysis of meatballs, burgers and frankfurters, which are popular fast food items across the globe. The assay was tested to detect 0.1% suspected meats under commercial backgrounds of marketed foods. Instead of simplex PCR which detects only one species at a time, such a multiplex platform can reduce cost by at least fivefolds by detecting five different species in a single assay platform.

  2. SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Dumitrescu Serju

    2013-07-01

    Full Text Available In our paper we shall try to present two mechanisms of fiscal fraud used by economical agents and also found in the control actions performed by the fiscal organs at different commercial societies from Romania. The presented mechanisms refer to the fiscal fraud resulted from fictitious acquisitions of goods and services done by Romanian firms which have as beneficiaries other commercial societies which are fiscally registered in Romania. Being empirically examined, the fiscal fraud will be presented through the use of some figures which will describe the detailed operations step by step.For the cases we have chosen to present we will describe the real circuit of goods and money according to the documents. We will also refer to the possibility of identifying the risk of fiscal fraud that results from the reports provided by the economic agents for different state institutions. We will also consider the information provide by the books of prime entry and bookkeeping, documents which have to be written by the commercial societies according to the Law accountancy nr. 82/199, with further modifications and completions. The mechanisms of fiscal fraud in use can be identical with the ones presented in this paper or they can be different as „new elements” can appear; these „new elements” depend on the type of activity performed, the modifications the legislative framework, the performers’ creativity or other external or internal factors which are not identified by the fiscal organs. By identifying the fiscal fraud mechanisms and the way in which they function, the fiscal organs will be given the opportunity to take the necessary measures so that the fiscal resources of the state consolidated budget should not be affected by such operations. It is will known that we can speak of fiscal fraud and shadow economy in any country but ,according to the reports and statistics published by different international institutions, Romania’s shadow

  3. The effects of loneliness on telemarketing fraud vulnerability among older adults.

    Science.gov (United States)

    Alves, Linda M; Wilson, Steve R

    2008-01-01

    Older adults are disproportionately affected by telemarketing fraud, especially those who are socially isolated. Twenty-eight older adult telemarketing fraud victims completed a questionnaire assessing loneliness and other variables related to telemarketing fraud vulnerability. Victims tended to be male, divorced/separated, and college-educated, between ages of 60 and 70. Age and marital status were significantly associated with loneliness. This study is an important first step for additional research in this area and may enhance the prevention and intervention efforts of social service providers who work with older adults who may be most vulnerable.

  4. Deterring Online Advertising Fraud through Optimal Payment in Arrears

    Science.gov (United States)

    Edelman, Benjamin

    Online advertisers face substantial difficulty in selecting and supervising small advertising partners: Fraud can be well-hidden, and limited reputation systems reduce accountability. But partners are not paid until after their work is complete, and advertisers can extend this delay both to improve detection of improper partner practices and to punish partners who turn out to be rule-breakers. I capture these relationships in a screening model with delayed payments and probabilistic delayed observation of agents’ types. I derive conditions in which an advertising principal can set its payment delay to deter rogue agents and to attract solely or primarily good-type agents. Through the savings from excluding rogue agents, the principal can increase its profits while offering increased payments to good-type agents. I estimate that a leading affiliate network could have invoked an optimal payment delay to eliminate 71% of fraud without decreasing profit.

  5. Ethics in health care: Healthcare fraud | Ogunbanjo | South African ...

    African Journals Online (AJOL)

    Healthcare fraud is a type of white-collar crime involving the filing of dishonest healthcare claims in order to achieve a profit. Healthcare fraud is a worldwide problem and is on the increase in South Africa. In this article, healthcare fraud is explored, healthcare fraud identified as a white-collar crime and the South African ...

  6. Forensic accounting in the fraud auditing case

    Directory of Open Access Journals (Sweden)

    Nataša Simeunović

    2016-11-01

    Full Text Available This paper presents a real case of digital forensic analysis in organizational fraud auditing process investigated using two different forensic tools, namely Tableau TD3 Touch Screen Forensic Imager and Access Data FTK Imager. Fraud auditing is more of a mindset than a methodology and has different approaches from financial auditing. Fraud auditors are mostly focused on exceptions, accounting irregularities, and patterns of their conduct. Financial auditors place special emphasis on the audit trail and material misstatements. A fraud case investigation of non-cash misappropriations committed by an employee, the warehouseman, will be presented herein in order to highlight the usefulness of fraud auditing, which can reveal many forms of financial crime and can be used in both private and public sector companies. Due to the computerized accounting environment, fraud investigation requires a combination of auditing, computer crime and digital forensic investigation skills, which can be achieved through joint efforts and cooperation of both digital investigator and fraud auditor as proposed herein.

  7. Transformation of fraud activities in procurement system in Indonesia

    Science.gov (United States)

    Setiani, N.; Huda, S. N.; Pulungan, R.; Winarko, E.

    2017-03-01

    E-procurement has been applied in Indonesia since 2008 through the adoption of Electronic Procurement System (SPSE). The purpose of the use of SPSE in the procurement process is to improve the efficiency of goods or services procurement. In the bidding process, intensive communication and data exchange between providers and organizers are urgently needed. Through SPSE, the frequency of face to face meetings between providers and the committee can be reduced. This is expected to minimize potential fraud behaviors in the goods or services procurement conducted through the tender process. There exists a transformation of activities in the procurement through SPSE from the tender process that was previously done manually. In this paper, we analyze this transformation between manual procurement process and SPSE-based procurement process. The result of the analysis is exploited for investigating the possibility of fraud behavior transformations in every phase of e-procurement activities.

  8. PENGARUH PERILAKU TIDAK JUJUR DAN KOMPETENSI MORAL TERHADAP KECURANGAN AKADEMIK (ACADEMIC FRAUD MAHASISWA AKUNTANSI

    Directory of Open Access Journals (Sweden)

    Dyon Santoso

    2017-02-01

    Full Text Available The objectives of this research is to analyze and provide empirical proves about the influences of dishonesty behavior dan moral competence towards academic fraud of accounting students. The variable used in the research are dishonesty behavior and moral competence. The population of the research is the accounting students from Trisakti University, Bina Nusantara University, and Indonesia Banking School. 242 respondents has been involved as sampels in the research. Data used in the research consist of primary data collected using a questionaire.  Multiple regression analysis will be used in the data analysis to test the hypotheses, and the data will be tested using the 20 version of SPSS The result of the test shows us that dishonesty behavior is proven to have an effect on the academic fraud of accounting students. While moral competence has not shown an effect on the academic fraud of accounting students. Key words : Dishonesty Behavior, Moral Competence, Academic Fraud

  9. User Contribution Measurement in Online Forum with Fraud Immunity

    OpenAIRE

    Guo-Ying Wang; Shen-Ming Qu

    2013-01-01

    It's very important to reward the contributive users of online forums, for that almost all contents are provided by users in such forums. There should be some rewards for contributive users, and rewards should be proportional to the contributions. So the determination and measurement of user contributions are needed in online forums. At the same time, some users may do some fake contributions to obtain more rewards. In this paper, we analyzed possible frauds in online forum, examined features...

  10. Penerapan Akuntansi Forensik dan Audit Investigatif dalam Mendeteksi Fraud di Lingkungan Pemerintahan Pada PDAM Tirtanadi Sumatera Utara

    OpenAIRE

    Margaretha H., Ruth

    2015-01-01

    The purpose of this study is to find out how forensic accounting and audit investigative in detecting fraud are applied in the government environment and how the application of audit investigative in detecting fraud at PDAM Tirtanadi Provinsi Sumatera Utara. Type of data used in this study is secondary data, that collectedfromvarioussourcesthathave been there before and relatedto research problems, from books, journals, and internet site. Methods of data collection in this study is the metho...

  11. Podcast: Scientific Integrity and Lab Fraud

    Science.gov (United States)

    Nov 25, 2015. Dr. Bruce Woods, a chemist in the Electronic Crimes Division within the OIG’s Office of Investigations discusses his recent webinar for the Association of Public Health Laboratories on lab fraud.

  12. National Health Care Anti-Fraud Association

    Science.gov (United States)

    ... a Glance Pre-Conference Programs Conference Sessions Registration Hotel & Travel Information Conference Tracks Credit Opportunities Anti-Fraud Expo Sponsors Programs Budget Adequately for 2018 Trainings NETS Webinars Launch Webinar ...

  13. Approaches for Establishing Fraud Risk Assessment Programs and Conducting Fraud Audit Risk Assessments Within the Department of Defense

    Science.gov (United States)

    2014-07-17

    Definition of Fraud Fraud is defined in various ways. The generally accepted government auditing standards (GAGAS...to his or her detriment. 1 Definition of Fraud Risk Assessments It is important for DoD organization’s to understand the differences between...fraud, and only a minority of the greedy or needy do so. In general, greed is the number one cause for fraud along with problems with debt and gambling

  14. Food fraud and developments in rapid detection

    NARCIS (Netherlands)

    Ruth, van S.M.

    2016-01-01

    No one likes to be deceived and certainly not with their food. Meat that originates from a different animal than we
    thought, spices comprising of inferior waste material, home-made soup from a can, additions that apparently
    increase the protein content of milk powders, fish that changes

  15. Career Concern and Tax Preparer Fraud

    OpenAIRE

    Chao Yang; Liansheng Wu; Xianhui Bo

    2010-01-01

    This paper focuses on the effects of career concern on fraud among tax return preparers. A two-stage model is built to ascertain whether the propensity of tax preparers to cooperate with taxpayers in underpaying tax can be decreased if the revealed fraud behavior increases the probability of being audited by the tax agency in the following period. After solving the unique SPNE, this effect is shown to exist.

  16. Tax evasion between fraud and legality

    Directory of Open Access Journals (Sweden)

    Opreţ Laura-Anca

    2017-12-01

    Full Text Available This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework. Accounting information might mirror erroneously in a certain measure the micro to macroeconomic tendency of fraud by showing a gross image of available resources. It is of the utmost importance to become fully aware of causes for illicit practices, ways to fight any fraud attempts and to evaluate the accounting mechanism that both creates and identifies tax evasion.

  17. THE ROLE OF TECHNOLOGY IN COMBATTING BANK FRAUDS: PERSPECTIVES AND PROSPECTS

    Directory of Open Access Journals (Sweden)

    Madan Lal BHASIN

    2016-08-01

    Full Text Available Banks are the engines that drive the operations in the financialsector, money markets and growth of an economy. With the rapidly growingbanking industry in India, frauds in banks are also increasing very fast, andfraudsters have started using innovative methods. As part of the study, a questionnaire-basedsurvey was conducted in 2013-14 among 345 bank employees to know theirperception towards bank frauds and evaluate the factors that influence thedegree of their compliance level. This study provides a frank discussion of theattitudes, strategies and technology that specialists will need to combatfrauds in banks. In the modern era, there is “no silver bullet for fraudprotection; the double-edged sword of technology is getting sharper,day-in-day-out.” The use of neural network-based behavior models in real-timehas changed the face of fraud management all over the world. Banks that canleverage advances in technology and analytics to improve fraud prevention willreduce their fraud losses. Recently, forensic accounting has come into limelightdue to rapid increase in financial frauds or white-collar crimes.

  18. El nuevo delito de fraude a subvenciones

    Directory of Open Access Journals (Sweden)

    Hernando A. Hernández Quintero

    2013-06-01

    Full Text Available En la década de los setenta se evidenció en Colombia que algunos ciudadanos obtenían indebidamente recursos del Estado simulando exportaciones o desviando el fin para el que se les habían concedido créditos oficialmente regulados. Para combatir estas conductas se crearon algunos tipos penales en el Código Penal de 1980, los cuales se reiteraron en el Estatuto de Penas del año 2000. Recientemente se detectó que estas normas resultaban insuficientes para sancionar algunas modalidades cercanas a estos comportamientos ilegales, razón por la cual en el Estatuto Anticorrupción se creó el delito de fraude a subvenciones. En el presente escrito se realiza un estudio histórico y dogmático de la nueva figura y se establecen las diferencias con los delitos de exportación ficticia y aplicación fraudulenta de crédito oficialmente regulado.

  19. El nuevo delito de fraude a subvenciones

    Directory of Open Access Journals (Sweden)

    Hernando A. Hernández Quintero

    2013-07-01

    Full Text Available En la década de los setenta se evidenció en Colombia que algunos ciudadanos obtenían indebidamente recursos del Estado simulando exportaciones o desviando el fin para el que se les habían concedido créditos oficialmente regulados. Para combatir estas conductas se crearon algunos tipos penales en el Código Penal de 1980, los cuales se reiteraron en el Estatuto de Penas del año 2000. Recientemente se detectó que estas normas resultaban insuficientes para sancionar algunas modalidades cercanas a estos comportamientos ilegales, razón por la cual en el Estatuto Anticorrupción se creó el delito de fraude a subvenciones. En el presente escrito se realiza un estudio histórico y dogmático de la nueva figura y se establecen las diferencias con los delitos de exportación ficticia y aplicación fraudulenta de crédito oficialmente regulado.

  20. WAREHOUSE TRANSFERS AND FISCAL FRAUD

    Directory of Open Access Journals (Sweden)

    Stanciu Dorica

    2015-07-01

    Full Text Available The fraud and fiscal evasion phenomenon generate indisputable negative effects, which are felt directly on the level of fiscal receipts earnings, determining major distortions in the market’s functioning mechanism. If in the European Union, the contribution of the three large tax categories (direct tax, indirect and social contributions in forming revenue are relatively close, in Romania, fiscal and budget revenue are directly dependent on the indirect tax and duties, especially on VAT and various sales taxes. If there is reductions in the fiscal evasion as to what these taxes are concerned, the premises for creating budget resource needed to fund the economic growth are created. In judicial literature, tax evasion is considered as being the logic result of all defects and inadvertencies of an imperfect legislation, of broken application methods, as well as a lack of foreseeing and lack of skill on the law-maker’s side, with their excessive tax system is as guilty as those who contribute in creating it. Regardless of how this phenomenon is defined, fiscal evasion represents the lack of fulfillment by the taxpayer of his fiscal obligation. The field in which tax evasion acts is as widespread as the different taxes, manifesting especially in the direct and indirect taxes, influencing their efficiency.

  1. Medicaid Fraud Control Units (MFCU) Annual Spending and Performance Statistics

    Data.gov (United States)

    U.S. Department of Health & Human Services — Medicaid Fraud Control Units (MFCU or Unit) investigate and prosecute Medicaid fraud as well as patient abuse and neglect in health care facilities. OIG certifies,...

  2. Fraud Indicators Applied to Legal Entities : An Empirical Ranking Approach

    NARCIS (Netherlands)

    S. van den Braak; R. Choenni; M.S. Bargh

    2014-01-01

    Legal persons (i.e., entities such as corporations, companies, partnerships, firms, associations, and foundations) may commit financial crimes or employ fraudulent activities like money laundering, tax fraud, or bankruptcy fraud. Therefore, in the Netherlands legal persons are automatically screened

  3. Big data based fraud risk management at Alibaba

    National Research Council Canada - National Science Library

    Chen, Jidong; Tao, Ye; Wang, Haoran; Chen, Tao

    2015-01-01

    .... This paper is to introduce the Fraud Risk Management at Alibaba under big data. Alibaba has built a fraud risk monitoring and management system based on real-time big data processing and intelligent risk models...

  4. DETERMINAN FRAUD BELANJA BANTUAN SOSIAL PEMERINTAH DAERAH

    Directory of Open Access Journals (Sweden)

    Dwi Ratmono

    2016-12-01

    Full Text Available Abstract: Determinans of Fraud of Social Assistance Expenditure in Local Government. This study aims to analyze the determinants of fraud of social assistance expenditures in Local Government. This study use Partial Least Square (PLS as method while Strcutural Equation Modeling (SEM used as analytical tool. The sample is all local governement in Central Java The data used in this study are Auditor Report of BPK.The results show that the determinant of the fraud of social assistance expenditure is internal control system weaknesses and non-compliance with laws and regulations. Therefore, these two factor need attention from local government, regulator and auditor in order to prevent social assistance expenditure in future period.

  5. Frauds committed by financial advisors and its prevention

    OpenAIRE

    Dokládalová, Michala

    2011-01-01

    Thesis "frauds committed by financial advisors and its prevention" introduces the concepts of fraud, reasons for fraud, types of frauds and prevention suggestion. Financial advisors misuse the imperfections of insurance products and financial illiteracy of people for their own enrichment. This topic is very up to date for insurance companies. These cases are not publicized in media to protect the insurance companies. Within the thesis there was carried out a research among financial advisors ...

  6. Big data based fraud risk management at Alibaba

    OpenAIRE

    Chen, Jidong; Tao, Ye; Wang, Haoran; Chen, Tao

    2015-01-01

    With development of mobile internet and finance, fraud risk comes in all shapes and sizes. This paper is to introduce the Fraud Risk Management at Alibaba under big data. Alibaba has built a fraud risk monitoring and management system based on real-time big data processing and intelligent risk models. It captures fraud signals directly from huge amount data of user behaviors and network, analyzes them in real-time using machine learning, and accurately predicts the bad users and transactions....

  7. Assessment of food fraud vulnerability in the spices chain

    NARCIS (Netherlands)

    Silvis, I.C.J.; Ruth, van S.M.; Fels, van der Ine; Luning, P.A.

    2017-01-01

    Recent scandals have increased the need to strengthen companies’ ability to combat fraud within their own organizations and across their supply chain. Vulnerability assessments are a first step towards the inventory of fraud vulnerability and fraud mitigation plans. Spices are reported frequently

  8. Fraud and Fraudulent Practices in Nigeria Banking Industry ...

    African Journals Online (AJOL)

    Previous experiences of different types of fraud and employees involvement are analyzed using tables and percentages for elusive description and discussion. The paper is concluded by with the recommendations targeting at reducing fraud and forgeries in the Nigerian banking industry. Key Words: Fraud, Bank Failure, ...

  9. 78 FR 22270 - Special Fraud Alert: Physician-Owned Entities

    Science.gov (United States)

    2013-04-15

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HEALTH AND HUMAN SERVICES Office of Inspector General Special Fraud Alert: Physician-Owned Entities AGENCY: Office... issued Special Fraud Alert on Physician-Owned Entities. Specifically, the Special Fraud Alert addressed...

  10. The War on Fraud and Error in the Food Stamp Program: An Evaluation of Its Effects in the Carter and Reagan Administrations.

    Science.gov (United States)

    Matt, Georg E.; Cook, Thomas D.

    1993-01-01

    An evaluation of efforts by the Carter and Reagan Administrations to reduce fraud, error, and mismanagement in social programs is provided, examining the food stamp program as an example. Data available do not make it possible to say whether these administrative and political efforts actually decreased fraud and error. (SLD)

  11. Ethics in health care: healthcare fraud

    African Journals Online (AJOL)

    misconduct and unethical behaviour in economic crimes. Healthcare fraud can be viewed as a variant of a white- collar crime. The perpetrators may be ..... Haidt J. The emotional dog and its rational tail: a social intuitivist approach to moral judgment. Psych Rev. 2001;108(4): 814-834. 15. Framework for moral reasoning.

  12. Overcoming credit card fraud in South Africa

    African Journals Online (AJOL)

    chip-and-pin technology has so far proved successful in countries such as the United. Kingdom, where total counterfeit card fraud decreased by 32% in the past two years.51 In South. Africa not all cards will have the chip-and-pin feature because not all merchants have the systems installed to support chip-and-pin cards.

  13. Forewarning reduces fraud susceptibility in vulnerable consumers

    NARCIS (Netherlands)

    Scheibe, Susanne; Notthoff, Nanna; Menkin, Josephine; Ross, Lee; Shadel, Doug; Deevy, Martha; Carstensen, Laura L.

    2014-01-01

    Telemarketing fraud is pervasive, and older consumers are disproportionally targeted. We conducted a field experiment to test whether forewarning could protect people who were victimized in the past. A telemarketer pitched a mock scam 2 or 4 weeks after participants were warned about the same scam

  14. Auditoría forense como método de prevención en la lucha contra el fraude en las empresas constructoras de Quito en el año 2012-2013

    OpenAIRE

    Allauca Lamiña, Carolina Patricia; Bustamante Vaca, Israel Santiago

    2015-01-01

    This research is not an issue of audit as well known in our country, the forensic audit that can be used as an effective tool in preventing fraud. In our community some companies may be susceptible to fraud, in some cases by external business people and others for their employees or officers, forensic audit used as adjunctive aid internal control system, can be an effective alternative for detecting and preventing fraud or scams. In this research the importance of forensic a...

  15. Fraud risks in emissions trading; Frauderisico's bij handel in emissierechten

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2010-09-15

    The system of emission trading is a complex composed entity with on the one hand a strong environmental component and on the other hand a financial world that hooked on this instrument. In chapter 2 an introduction is provided to the emission trading system. The subsequent chapters elaborate Types of Fraud (Chapter 3), Powers (Chapter 4), and Instruments (Chapter 5). The report shows that various forms of fraud are occurring in emission trading, such as VAT fraud and identity theft. [Dutch] Het systeem van emissiehandel is een complex samengesteld geheel met aan de ene kant een belangrijke milieucomponent en aan de andere kant een financiele wereld die ingehaakt heeft op dit instrument. In hoofdstuk 2 wordt een introductie gegeven op het systeem van emissiehandel. In de volgende hoofdstukken wordt dieper ingegaan op Fraudevormen (hoofdstuk 3), Bevoegdheden (hoofdstuk 4), en Instrumentarium (hoofdstuk 5). Uit het rapport blijkt dat verschillende vormen van fraude zijn optreden bij de handel in emissierechten, zoals BTW-fraude en identiteitsfraude.

  16. How Does Survey Context Impact Self-reported Fraud Victimization?

    Science.gov (United States)

    Beals, Michaela E; Carr, Dawn C; Mottola, Gary R; Deevy, Martha J; Carstensen, Laura L

    2017-04-01

    This study examines the effect of survey context on self-reported rates of personal fraud victimization, and explores if the effect is influenced by age and gender. Participants (3,000U.S. adults) were randomly assigned to 1 of the 3 versions of a fraud victimization questionnaire: questions about fraud were identical across conditions, however, the context varies. One questionnaire asked about crime, one about consumer buying experiences, and a third focused only on fraud. Participants who were asked about fraud victimization in the context of crime reported significantly less victimization (p reports from those asked within the context of a consumer survey did not differ from the fraud-alone condition. The effect of the crime context interacted with age (p crime context on self-reported fraud victimization. These findings inform the production of new surveys and guide the development of effective social and health policies.

  17. Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry

    Directory of Open Access Journals (Sweden)

    Jamaliah Said

    2017-06-01

    Full Text Available This study attempts to integrate ethical values into the fraud triangle theory in the context of Malaysian banking industry. Primary data were collected through the survey of 108 questionnaires administered to the employees of the top three largest banks in Malaysia. The findings revealed that ethical values were negatively related to employee fraud, and two elements of fraud triangle theory, namely, opportunity and rationalization, were positively related to employee fraud. This implies that high ethical value is crucial to mitigate employee fraud. To minimize employee fraud, the banking industry should reduce opportunities and employee negative rationalization through strong internal control. This study contributes to literature on the occurrences of employee fraud, which is not widely discussed, especially in the context of the banking industry in developing countries.

  18. Fraud and Misconduct in Medical Research

    Directory of Open Access Journals (Sweden)

    Ali Moghtaderi

    2012-03-01

    Full Text Available During the last year we had observed different types of misconduct in the submitted manuscripts into the editorial office. Those are included attempted theft of data, presence of ghost authors, gift authorship, dual submissions, salami publications, falsification and some other types of fraud. Our analysis in the editorial office led us to conclude that research fraud is an important issue and should be discussed clearly. The emphasis on competition and pressure to produce published materials, while internal intention to discover the scientific truth may foster a conflict between personal career goals and human intellectual motivation; finally may induce research misconduct. Having accurate and good knowledge in this field is mandatory for researchers especially the younger ones. In the first part of this article we will discuss a short but important part of the history of this problem and in the second part definition and editorial response will be reviewed

  19. Identity theft: a pernicious and costly fraud

    OpenAIRE

    Julia S. Cheney

    2003-01-01

    On October 3, 2003, the Payment Cards Center of the Federal Reserve Bank of Philadelphia sponsored a workshop on identity theft to examine its growing impact on participants in our payments system. Avivah Litan, vice president and research director of financial services for Gartner Inc., led the workshop. The discussion began and this paper follows with a broad study of identity theft, at times compared with traditional payment fraud, and continues with an evaluation of its overall risk to co...

  20. Vallue-added tax fraud within the European Union : pilot study

    NARCIS (Netherlands)

    Aronowitz, A.A.; Laagland, D.C.G.; Paulides, G.

    1995-01-01

    This research project, to a certain degree, aims at filling the knowledge gap concerning organized business crime by highlighting one specific phenomenon, that of cross-border Vallue-Added Tax (VAT) fraud within the European Union. Insight is to be provided into: a) the effectiveness of the present

  1. FISCAL FRAUD IN TEXTILE AND CLOTHING IMPORTS

    Directory of Open Access Journals (Sweden)

    STANCIU Dorică

    2015-05-01

    Full Text Available We have appreciated that this paper can be structured in four chapters that will explain the inevitable negative effects generated by tax and fiscal fraud, which are felt in the level of fiscal revenue, determining major malfunctions in the mechanism of the markets. In the economic reality and in the rise of the tax fraud phenomenon, in the contemporary fiscal doctrine it is stated that the public desiderate of “loyal collaboration between the tax payer and the revenue agency” with the purpose of correctly setting taxes and tariffs and other required fund needed for creating public interest monetary funds. The economic, social and political globalization tendencies of the last decade have stimulated and supported actions relating to eluding the fiscal dispositions, actions which have moved more and more from the center of the national fiscal system towards the exterior, outside the field of action of the national fiscal law. In this regard show that reducing fiscal evasion, allows the creation of budgetary resources, necessary for funds allocation for economical growth. In Romania, one of the basic economic problems is the lack of investment resources allocated, these being the main contributor to economic growth, in which the reduction of fraud and tax evasion is the solution to increase this allocation which can be rated as one of the priority tasks of the state.

  2. TAX EVASION BETWEEN FRAUD AND OPTIMIZATION

    Directory of Open Access Journals (Sweden)

    Emilia Cornelia STOICA

    2017-05-01

    Full Text Available Tax optimization, often called legal tax evasion is the use of methods and techniques that are within the law, in order to reduce or even cancel the tax liability. To achieve such an approach, the taxpayer or his advisers must know in depth the tax law - and by extension, the financial and administrative law - and, moreover, must be functional tax jurisdictions which allow the use of appropriate assemblies. The recent leasks, as WikiLeaks, LuxLeaks, SwissLeaks, Panama Papers etc. on financial flows to tax havens highlight the far-reaching unprecedented evasion and tax fraud, both in the amounts involved - trillions of dollars - and sophisticated assemblies used primarily by multinational companies to the detriment of the public finances of Member territory headquarters and branches which are located and, therefore, detrimental economic and social life of those countries. Tax evasion is based on legal mechanisms which, combined together in the montages of increasingly complex, allowing operators, mostly multinational legal entities to circumvent national tax law and not pay the taxes due. The border between tax optimization, tax evasion and fraud is very thin, optimization using various legal methods to reduce the tax owed, whereas tax evasion using illegal means, which covered crime. Tax evasion reveals either optimize or fraud. There is a significant international dimension of tax evasion because it is favored by multinational corporations operating conditions.

  3. CONSEQUENCES OF FRAUD AT THE PRESENTATION OF THE FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Florentina Istrate

    2017-12-01

    Full Text Available The field of tax evasion has generally been the subject of research at different levels on a number of occasions. However, reality demonstrates that tax fraud today is far from being properly and completely perceived, so the mechanisms designed to prevent and combat it are far from being effective.Tax evasion is a very difficult concept to express, and there is no clear definition of tax fraud. When it comes to fraud, there is also talk of legal or legitimate fraud, illegal fraud, international evasion, legal and illegal evasion, tax havens or refugees, abuse of the right to flee to the tax, freedom to choose the least taxed way, or fiscal underestimation, law fraud or underground economy.

  4. SPECIFIC MECHANISMS AND METHODS FOR ESTIMATING TAX FRAUD

    Directory of Open Access Journals (Sweden)

    Brindusa Tudose

    2017-01-01

    Full Text Available In the last decades, tax fraud has grown, being catalogued as a serious impediment in the way of economic development. The paper aims to make contributions on two levels: a Theoretical level - by synthesis methodologies for estimating tax fraud and b Empirical level - by analyzing fraud mechanisms and dynamics of this phenomenon, properly established methodologies. To achieve the objective, we have appealed to the qualitative and quantitative analysis. Whatever the context that generates tax fraud mechanisms, the ultimate goal of fraudsters is the same: total or partial avoidance of taxation, respectively obtaining public funds unduly. The increasing complexity of business (regarded as a tax base and failure to adapt prompt of legal regulations to new contexts have allowed diversification and “improving” the mechanisms of fraud, creating additional risks for accuracy estimates of tax fraud.

  5. SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA

    OpenAIRE

    Dumitrescu Serju; Avram Marioara

    2013-01-01

    In our paper we shall try to present two mechanisms of fiscal fraud used by economical agents and also found in the control actions performed by the fiscal organs at different commercial societies from Romania. The presented mechanisms refer to the fiscal fraud resulted from fictitious acquisitions of goods and services done by Romanian firms which have as beneficiaries other commercial societies which are fiscally registered in Romania. Being empirically examined, the fiscal fraud will be pr...

  6. SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA

    OpenAIRE

    Dumitrescu Serju; Avram Marioara

    2013-01-01

    In our paper we shall try to present two mechanisms of fiscal fraud used by economical agents and also found in the control actions performed by the fiscal organs at different commercial societies from Romania. The presented mechanisms refer to the fiscal fraud resulted from fictitious acquisitions of goods and services done by Romanian firms which have as beneficiaries other commercial societies which are fiscally registered in Romania. Being empirically examined, the fiscal fraud will be p...

  7. Stateless Puzzles for Real Time Online Fraud Preemption

    OpenAIRE

    Rahman, Mizanur; Recabarren, Ruben; Carbunar, Bogdan; Lee, Dongwon

    2017-01-01

    The profitability of fraud in online systems such as app markets and social networks marks the failure of existing defense mechanisms. In this paper, we propose FraudSys, a real-time fraud preemption approach that imposes Bitcoin-inspired computational puzzles on the devices that post online system activities, such as reviews and likes. We introduce and leverage several novel concepts that include (i) stateless, verifiable computational puzzles, that impose minimal performance overhead, but e...

  8. Fraud Risk Factors and Audit Programme Modifications: Evidence from Jordan

    Directory of Open Access Journals (Sweden)

    Modar Abdullatif

    2013-03-01

    Full Text Available This study explores how audit firms in Jordan deal with the presence of fraud risk factors in audit clients. In doing so, the study seeks to explore which fraud risk factors are more important to Jordanianauditors, and how Jordanian auditors consider modifying their audit programmes when fraud risk factors are present in clients. The study uses a structured questionnaire that was administered to seniorlevel auditors in the largest Jordanian audit firms. The findings show that almost all of the 20 fraud risk factors included in the questionnaire were only slightly important (if not unimportant, a finding that is arguably alarming. The perceived importance of modifying the audit programme in the presence of each fraud risk factor was related to the perceived importance of the fraud risk factor itself. However, changes in the nature and extent of audit procedures were more important than changes in the timing of the procedures or the members of the audit team. The most important fraud risk factors were related to the characteristics of management and its attitude towards the audit, while the least important fraud risk factors were related to the difficulties in the client’s financial performance. Factor analysis found that the fraud risk factors could be classified into four separate groups. Possible interpretations of the findings were discussed, such as considering the Jordanian business environment characteristics, and the findings were compared to those of extant international studies.

  9. Shedding light on food fraud: spectrophotometric and spectroscopic methods as a tool against economically motivated adulteration of food

    Science.gov (United States)

    Petronijević, R. B.; Velebit, B.; Baltić, T.

    2017-09-01

    Intentional modification of food or substitution of food ingredients with the aim of gaining profit is food fraud or economically motivated adulteration (EMA). EMA appeared in the food supply chain, and following the global expansion of the food market, has become a world-scale problem for the global economy. Food frauds have involved oils, milk and meat products, infant formula, honey, juices, spices, etc. New legislation was enacted in the last decade in order to fight EMA. Effective analytical methods for food fraud detection are few and still in development. The majority of the methods in common use today for EMA detection are time consuming and inappropriate for use on the production line or out of the laboratory. The next step in the evolution of analytical techniques to combat food fraud is development of fast, accurate methods applicable using portable or handheld devices. Spectrophotometric and spectroscopic methods combined with chemometric analysis, and perhaps in combination with other rapid physico-chemical techniques, could be the answer. This review discusses some analytical techniques based on spectrophotometry and spectroscopy, which are used to reveal food fraud and EMA.

  10. Cyber fraud tactics, techniques and procedures

    CERN Document Server

    Howard, Rick

    2009-01-01

    Written and edited by known experts in the field, the content is indeed of high quality and very informative. The logical structure and writing style are excellent, which is a challenging task when there are so many contributors. The book is a must-read for several reader categories. I strongly recommend some of the technical chapters to advanced undergraduate and graduate computer science students. Law students can use the book to grasp the necessary technical background material for investigating cyber fraud. Finally, it is also for readers who wish to learn about the current state of

  11. Statistics provide guidance for indigenous organic carbon detection on Mars missions.

    Science.gov (United States)

    Sephton, Mark A; Carter, Jonathan N

    2014-08-01

    Data from the Viking and Mars Science Laboratory missions indicate the presence of organic compounds that are not definitively martian in origin. Both contamination and confounding mineralogies have been suggested as alternatives to indigenous organic carbon. Intuitive thought suggests that we are repeatedly obtaining data that confirms the same level of uncertainty. Bayesian statistics may suggest otherwise. If an organic detection method has a true positive to false positive ratio greater than one, then repeated organic matter detection progressively increases the probability of indigeneity. Bayesian statistics also reveal that methods with higher ratios of true positives to false positives give higher overall probabilities and that detection of organic matter in a sample with a higher prior probability of indigenous organic carbon produces greater confidence. Bayesian statistics, therefore, provide guidance for the planning and operation of organic carbon detection activities on Mars. Suggestions for future organic carbon detection missions and instruments are as follows: (i) On Earth, instruments should be tested with analog samples of known organic content to determine their true positive to false positive ratios. (ii) On the mission, for an instrument with a true positive to false positive ratio above one, it should be recognized that each positive detection of organic carbon will result in a progressive increase in the probability of indigenous organic carbon being present; repeated measurements, therefore, can overcome some of the deficiencies of a less-than-definitive test. (iii) For a fixed number of analyses, the highest true positive to false positive ratio method or instrument will provide the greatest probability that indigenous organic carbon is present. (iv) On Mars, analyses should concentrate on samples with highest prior probability of indigenous organic carbon; intuitive desires to contrast samples of high prior probability and low prior

  12. Ways of Curbing Frauds Associated with Electronic Payment ...

    African Journals Online (AJOL)

    Payment fraud is pervasive: Most business organization have experienced actual payment fraud in the past decades. Today, many business and government agencies make payments electronically rather than physically. People today, break so many security measures in banks to take other people‟s money and other ...

  13. Factors Responsible for Students' Involvement in Internet Fraud as ...

    African Journals Online (AJOL)

    Internet fraud is one of the most rapidly increasing forms of cybercrime. It has become rampant among students generally because they make use of different Internet devices in schools. The purpose of this study was to examine the factors responsible for students' involvement in Internet fraud as expressed by tertiary ...

  14. 45 CFR 681.4 - Who investigates program fraud?

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Who investigates program fraud? 681.4 Section 681.4 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Procedures Leading to Issuance of A Complaint § 681.4 Who...

  15. Big data based fraud risk management at Alibaba

    Directory of Open Access Journals (Sweden)

    Jidong Chen

    2015-12-01

    Full Text Available With development of mobile internet and finance, fraud risk comes in all shapes and sizes. This paper is to introduce the Fraud Risk Management at Alibaba under big data. Alibaba has built a fraud risk monitoring and management system based on real-time big data processing and intelligent risk models. It captures fraud signals directly from huge amount data of user behaviors and network, analyzes them in real-time using machine learning, and accurately predicts the bad users and transactions. To extend the fraud risk prevention ability to external customers, Alibaba also built up a big data based fraud prevention product called AntBuckler. AntBuckler aims to identify and prevent all flavors of malicious behaviors with flexibility and intelligence for online merchants and banks. By combining large amount data of Alibaba and customers', AntBuckler uses the RAIN score engine to quantify risk levels of users or transactions for fraud prevention. It also has a user-friendly visualization UI with risk scores, top reasons and fraud connections.

  16. Detection of pathogenic viruses in sewage provided early warnings of hepatitis A virus and norovirus outbreaks.

    Science.gov (United States)

    Hellmér, Maria; Paxéus, Nicklas; Magnius, Lars; Enache, Lucica; Arnholm, Birgitta; Johansson, Annette; Bergström, Tomas; Norder, Heléne

    2014-11-01

    Most persons infected with enterically transmitted viruses shed large amounts of virus in feces for days or weeks, both before and after onset of symptoms. Therefore, viruses causing gastroenteritis may be detected in wastewater, even if only a few persons are infected. In this study, the presence of eight pathogenic viruses (norovirus, astrovirus, rotavirus, adenovirus, Aichi virus, parechovirus, hepatitis A virus [HAV], and hepatitis E virus) was investigated in sewage to explore whether their identification could be used as an early warning of outbreaks. Samples of the untreated sewage were collected in proportion to flow at Ryaverket, Gothenburg, Sweden. Daily samples collected during every second week between January and May 2013 were pooled and analyzed for detection of viruses by concentration through adsorption to milk proteins and PCR. The largest amount of noroviruses was detected in sewage 2 to 3 weeks before most patients were diagnosed with this infection in Gothenburg. The other viruses were detected at lower levels. HAV was detected between weeks 5 and 13, and partial sequencing of the structural VP1protein identified three different strains. Two strains were involved in an ongoing outbreak in Scandinavia and were also identified in samples from patients with acute hepatitis A in Gothenburg during spring of 2013. The third strain was unique and was not detected in any patient sample. The method used may thus be a tool to detect incipient outbreaks of these viruses and provide early warning before the causative pathogens have been recognized in health care. Copyright © 2014, American Society for Microbiology. All Rights Reserved.

  17. The effect of government internal auditors moral reasoning and situational pressure on the tendency to commit fraud when auditing: An experimental study

    Directory of Open Access Journals (Sweden)

    Novita Puspasari

    2015-12-01

    Full Text Available This study aims to examine the effect of government internal auditors moral levels and situational pressures on the tendency to commit fraud when conducting audit. Based on the hypothesis, despite the situational pressures, the government internal auditors who have a high moral level will not commit fraud at the time of auditing. Meanwhile, the government internal auditors who have a low moral level will com-mit fraud at the time of auditing when there is situational pressure. To test the hypothesis, a 22 factorial experiment is conducted involving 68 students of STAR-BPKP of Jenderal Soedirman University. The results indicate that the government internal auditors who have a high moral level will not commit fraud in the time of auditing despite some situational pressures. Meanwhile, the government internal auditors who have a low moral level will commit fraud at the time of auditing either there is a situational pressure or not. The implications of this study are to streng-then the supervisory system for the internal auditors at the time of auditing, to provide protection for whistle- blowers who report the presence of fraud committed by auditors, and to be consistent in giving reward to professional auditors and pu-nishment to auditors who are convicted of fraud at the time of auditing.

  18. Scientific fraud: definitions, policies, and implications for nursing research.

    Science.gov (United States)

    Chop, R M; Silva, M C

    1991-01-01

    Scientific research typically has been founded on high ethical standards established by researchers in academia and health care research institutions. Scientific fraud, an act of deception or misrepresentation of one's own work, violates these ethical standards. It can take the form of plagiarism, falsification of data, and irresponsible authorship. Scientific fraud has been attributed to misdirected attempts to attain high levels of personal and professional success. Researchers so prone commit scientific fraud in a search for promotion, status, tenure, and the obtaining of research grants. To divert scientific fraud, three recommendations are suggested: (1) socialize prospective nurse researchers into an atmosphere where intellectual and professional integrity prevail; (2) have established nurse researchers serve as role models and mentors who can educate the neophyte researcher about the ethics of research, including scientific fraud; and (3) emphasize and reward quality in research and publications, rather than quantity.

  19. Fraud fighters gain muscle. As fraud cases mount, fledgling program aims to step up policing of Medicare contractors.

    Science.gov (United States)

    Hallam, K; Taylor, M

    1999-08-16

    The use of fiscal intermediaries to police Medicare claims has come under the spotlight, mainly because many of those contractors have themselves settled Medicare or Medicaid fraud charges. One answer: the new Medicare Integrity Program, which will beef up federal fraud fighters.

  20. A holistic approach to food safety risks: Food fraud as an example.

    Science.gov (United States)

    Marvin, Hans J P; Bouzembrak, Yamine; Janssen, Esmée M; van der Fels-Klerx, H J; van Asselt, Esther D; Kleter, Gijs A

    2016-11-01

    Production of sufficient, safe and nutritious food is a global challenge faced by the actors operating in the food production chain. The performance of food-producing systems from farm to fork is directly and indirectly influenced by major changes in, for example, climate, demographics, and the economy. Many of these major trends will also drive the development of food safety risks and thus will have an effect on human health, local societies and economies. It is advocated that a holistic or system approach taking into account the influence of multiple "drivers" on food safety is followed to predict the increased likelihood of occurrence of safety incidents so as to be better prepared to prevent, mitigate and manage associated risks. The value of using a Bayesian Network (BN) modelling approach for this purpose is demonstrated in this paper using food fraud as an example. Possible links between food fraud cases retrieved from the RASFF (EU) and EMA (USA) databases and features of these cases provided by both the records themselves and additional data obtained from other sources are demonstrated. The BN model was developed from 1393 food fraud cases and 15 different data sources. With this model applied to these collected data on food fraud cases, the product categories that thus showed the highest probabilities of being fraudulent were "fish and seafood" (20.6%), "meat" (13.4%) and "fruits and vegetables" (10.4%). Features of the country of origin appeared to be important factors in identifying the possible hazards associated with a product. The model had a predictive accuracy of 91.5% for the fraud type and demonstrates how expert knowledge and data can be combined within a model to assist risk managers to better understand the factors and their interrelationships. Copyright © 2016 Elsevier Ltd. All rights reserved.

  1. Reid et al.'s distance bounding protocol and mafia fraud attacks over noisy channels

    NARCIS (Netherlands)

    Mitrokotsa, A.; Dimitrakakis, C.; Peris-Lopez, P.; Hernandez-Castro, J.C.

    2010-01-01

    Distance bounding protocols are an effective countermeasure against relay attacks including distance fraud, mafia fraud and terrorist fraud attacks. Reid et al. proposed the first symmetric key distance bounding protocol against mafia and terrorist fraud attacks [1]. However, [2] claims that this is

  2. Determinants of Accounting Frauds:Perceptions of Indonesian Civil Servants

    Directory of Open Access Journals (Sweden)

    Hadri Kusuma

    2017-10-01

    Full Text Available This study aimed to examine a number of factors that affect the accounting fraud. This study used the variables consisting of information asymmetry, organizational commitment and individual morality. Theauthors study surveyed the employees at the Office for Management of Regional Revenue, Finance and Assets (Dinas Pendapatan Pengelolaan Keuangan Aset, Yogyakarta Province. This study uses convenience sampling technique method. The data from 96 respondents revealed that the variables of information asymmetry and organizational commitment significantly enhanced the accounting fraud while the individual morality significantly diminished the accounting fraud.

  3. FRAUDES ELETRÔNICAS: O QUE HÁ DE NOVO?

    OpenAIRE

    Siqueira Bastos, Paulo Sergio; Pereira, Roberto Miguel

    2013-01-01

    Resumo As fraudes eletrônicas representam atualmente uma grande ameaça tanto às grandes empresas quanto para as pessoas físicas. O crescimento do comércio eletrônico tem gerado facilidade, agilidade e velocidade nas transações comerciais e financeiras cotidianas, mas sua segurança ainda é questionável. Foram levantados neste estudo dados quanto aos tipos de crimes e fraudes em informática, os impactos financeiros atuais, quais os agentes de fraudes e estratégias de defesa, com base em consult...

  4. A Method to have Multi-Layer Thermal Insulation Provide Damage Detection

    Science.gov (United States)

    Woodward, Stanley E.; Taylor, Bryant D.; Jones, Thomas W.; Shams, Qamar A.; Lyons, Frankel; Henderson, Donald

    2007-01-01

    Design and testing of a multi-layer thermal insulation system that also provides debris and micrometeorite damage detection is presented. One layer of the insulation is designed as an array of passive open-circuit electrically conductive spiral trace sensors. The sensors are a new class of sensors that are electrically open-circuits that have no electrical connections thereby eliminating one cause of failure to circuits. The sensors are powered using external oscillating magnetic fields. Once electrically active, they produce their own harmonic magnetic fields. The responding field frequency changes if any sensor is damaged. When the sensors are used together in close proximity, the inductive coupling between sensors provides a means of telemetry. The spiral trace design using reflective electrically conductive material provides sufficient area coverage for the sensor array to serves as a layer of thermal insulation. The other insulation layers are designed to allow the sensor s magnetic field to permeate the insulation layers while having total reflective surface area to reduce thermal energy transfer. Results of characterizing individual sensors and the sensor array s response to punctures are presented. Results of hypervelocity impact testing using projectiles of 1-3.6 millimeter diameter having speeds ranging from 6.7-7.1 kilometers per second are also presented.

  5. A universal design for a DNA probe providing ratiometric fluorescence detection by generation of silver nanoclusters.

    Science.gov (United States)

    Del Bonis-O'Donnell, Jackson Travis; Vong, Daniel; Pennathur, Sumita; Fygenson, Deborah Kuchnir

    2016-08-14

    DNA-stabilized silver nanoclusters (AgNCs), the fluorescence emission of which can rival that of typical organic fluorophores, have made possible a new class of label-free molecular beacons for the detection of single-stranded DNA. Like fluorophore-quencher molecular beacons (FQ-MBs) AgNC-based molecular beacons (AgNC-MBs) are based on a single-stranded DNA that undergoes a conformational change upon binding a target sequence. The new conformation exposes a stretch of single-stranded DNA capable of hosting a fluorescent AgNC upon reduction in the presence of Ag(+) ions. The utility of AgNC-MBs has been limited, however, because changing the target binding sequence unpredictably alters cluster fluorescence. Here we show that the original AgNC-MB design depends on bases in the target-binding (loop) domain to stabilize its AgNC. We then rationally alter the design to overcome this limitation. By separating and lengthening the AgNC-stabilizing domain, we create an AgNC-hairpin probe with consistent performance for arbitrary target sequence. This new design supports ratiometric fluorescence measurements of DNA target concentration, thereby providing a more sensitive, responsive and stable signal compared to turn-on AgNC probes. Using the new design, we demonstrate AgNC-MBs with nanomolar sensitivity and singe-nucleotide specificity, expanding the breadth of applicability of these cost-effective probes for biomolecular detection.

  6. NEW FOOD FRAUDS IN SEAFOOD CHAIN: TUB GURNARD OR PANGASIUS?

    Directory of Open Access Journals (Sweden)

    M. C. Campagna

    2011-04-01

    Full Text Available The present study reports a case of food fraud occurred in the Lazio region. Using the Isoelectrofocusing we revealed the substitution of tub-gurnard, with the less valuable commercial fish, pangasius.

  7. Field experiment estimate of electoral fraud in Russian parliamentary elections.

    Science.gov (United States)

    Enikolopov, Ruben; Korovkin, Vasily; Petrova, Maria; Sonin, Konstantin; Zakharov, Alexei

    2013-01-08

    Electoral fraud is a widespread phenomenon, especially outside the developed world. Despite abundant qualitative and anecdotal evidence on its existence from around the world, there is very limited quantitative evidence on the extent of electoral fraud. We exploit random assignment of independent observers to 156 of 3,164 polling stations in the city of Moscow to estimate the effect of electoral fraud on the outcome of the Russian parliamentary elections held on December 4, 2011. We estimate the actual share of votes for the incumbent United Russia party to be at least 11 percentage points lower than the official count (36% instead of 47%). Our results suggest that the extent of the fraud was sufficient to have had a substantial impact on the outcome of the elections; they also confirm that the presence of observers is an important factor in ensuring the integrity of the procedure.

  8. Development of surface enhanced Raman scattering (SERS) spectroscopy monitoring of fuel markers to prevent fraud

    Science.gov (United States)

    Wilkinson, Timothy; Clarkson, John; White, Peter C.; Meakin, Nicholas; McDonald, Ken

    2013-05-01

    Governments often tax fuel products to generate revenues to support and stimulate their economies. They also subsidize the cost of essential fuel products. Fuel taxation and subsidization practices are both subject to fraud. Oil marketing companies also suffer from fuel fraud with loss of legitimate sales and additional quality and liability issues. The use of an advanced marking system to identify and control fraud has been shown to be effective in controlling illegal activity. DeCipher has developed surface enhanced Raman scattering (SERS) spectroscopy as its lead technology for measuring markers in fuel to identify and control malpractice. SERS has many advantages that make it highly suitable for this purpose. The SERS instruments are portable and can be used to monitor fuel at any point in the supply chain. SERS shows high specificity for the marker, with no false positives. Multiple markers can also be detected in a single SERS analysis allowing, for example, specific regional monitoring of fuel. The SERS analysis from fuel is also quick, clear and decisive, with a measurement time of less than 5 minutes. We will present results highlighting our development of the use of a highly stable silver colloid as a SERS substrate to measure the markers at ppb levels. Preliminary results from the use of a solid state SERS substrate to measure fuel markers will also be presented.

  9. An Analysis Of Employee Fraud And Effectiveness Of Applied Management Strategies To Prevent Fraud At PT. Bank Sulutgo Marina Plaza Branch Manado

    OpenAIRE

    Djamaluddin, Olivia Mashita

    2016-01-01

    Employee fraud has been acknowledge as one of the principal threat to the development of banking sectors worldwide. No company is immune to fraud. This research analysed fraud risk factors and any applied fraud prevention management strategies at PT. Bank Sulut Marina Plaza Manado. A qualitative method was applied in this research. Data was collected by means of purposive sampling method through interview of ten selected respondents. This research revealed that factors of pressure, opportunit...

  10. Fraud and misconduct in science: the stem cell seduction

    Science.gov (United States)

    van der Heyden, M.A.G.; van de Ven, T.; Opthof, T.

    2009-01-01

    Scientific misconduct and fraud occur in science. The (anonymous) peer review process serves as goalkeeper of scientific quality rather than scientific integrity. In this brief paper we describe some limitations of the peer-review process. We describe the catastrophic facts of the ‘Woo-Suk Hwang fraud case’ and raise some ethical concerns about the issue. Finally, we pay attention to plagiarism, autoplagiarism and double publications. (Neth Heart J 2009;17:25-9.) PMID:19148335

  11. Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Triangle

    Directory of Open Access Journals (Sweden)

    Annisa Fitriana

    2012-08-01

    Full Text Available This study examine the dimensions of Fraud Triangle to explain this effect on the student’s cheating. This study uses a model of research The Academic Dishonesty Scale modifi cation. Sample in this study were 217 accounting students in Brawijaya University Malang. Data was collected through survey methods. This study have obtained empirical evidence that student’s cheating behaviorwas determined by the dimensions of the Fraud Triangle consists of incentive, opportunity and rationalization.

  12. Identifying Bank Frauds Using CRISP-DM and Decision Trees

    OpenAIRE

    Bruno Carneiro da Rocha; Rafael Timóteo de Sousa Júnior

    2010-01-01

    This article aims to evaluate the use of techniques of decision trees, in conjunction with the managementmodel CRISP-DM, to help in the prevention of bank fraud. This article offers a study on decision trees, animportant concept in the field of artificial intelligence. The study is focused on discussing how these treesare able to assist in the decision making process of identifying frauds by the analysis of informationregarding bank transactions. This information is captured with the use of t...

  13. Inpoldering van het fraudelandschap : Tussen-evaluatie interregionale fraude-teams en het landelijk loket horizontale fraude

    NARCIS (Netherlands)

    Faber, W.; Lugt, B.W.M. van der

    1999-01-01

    Dit is het verslag van een onderzoek naar de (neven)effecten van de in het kader van het project financieel rechercheren gekozen organisatiestructuur voor de bestrijding van fraude en de potentie van het interregionaal clusteren van expertise.

  14. 20 CFR 668.630 - What are the requirements for preventing fraud and abuse under section 166?

    Science.gov (United States)

    2010-04-01

    ... fraud and abuse under section 166? (a) Each INA grantee must implement program and financial management... incentive provided by a vendor to its customers as a regular feature of its business; (2) Items of nominal... CFR part 37. However, this does not affect the legal requirement that all INA participants be Native...

  15. Prevalence of Financial Fraud and Scams Among Older Adults in the United States: A Systematic Review and Meta-Analysis.

    Science.gov (United States)

    Burnes, David; Henderson, Charles R; Sheppard, Christine; Zhao, Rebecca; Pillemer, Karl; Lachs, Mark S

    2017-08-01

    using a single, general-question self-report assessment approach (3.6%; 95% CI = 1.8%, 5.4%). Elder financial fraud and scams is a common problem, affecting approximately 1 of every 18 cognitively intact, community-dwelling older adults each year; it requires further attention from researchers, clinicians, and policymakers. Elder financial fraud-scam prevalence findings in this study likely underestimate the true population prevalence. We provide methodological recommendations to limit older adult participation and reporting bias in future population-based research. Public Health Implications. Elder financial exploitation victimization is associated with mortality, hospitalization, and poor physical and mental health. Health care professionals working with older adults likely routinely encounter patients who are fraud-scam victims. Validation of instruments to screen for elder financial fraud and scams in clinical settings is an important area of future research. Without effective primary prevention strategies, the absolute scope of this problem will escalate with the growing population of older adults.

  16. ACCOUNTING FRAUD AND CHARACTERISTICS OF COMPANY EXECUTIVES: AN EMPIRICAL INVESTIGATION

    Directory of Open Access Journals (Sweden)

    Maria BAXEVANI

    2014-11-01

    Full Text Available This study examines accounting fraud in relation to the characteristics of company executives. The study portrays the degree to which company as well as personal motives could urge an executive to commit fraud. Subsequently, we attempt to identify the degree to which certain socio-economic factors and the existence of strong internal audit mechanisms act as deterrence agents. Furthermore, we investigate the personal financial gain in relation to annual income as a motivator to commit fraud. Finally, we examine the optimal imprisonment duration as a deterrent and the overall probability to commit fraud. The research method was based in the distribution of a questionnaire and took place in the city of Thessaloniki and the region of West Macedonia and Thessaly. The participants were executives in the banking, financial and insurance sector. Our findings show that it is mostly personal factors that motivate an executive to commit fraud, but the fear of immediate legal sanctions and the existence of strong internal audit mechanisms are effective deterrence agents.

  17. Proposal for an IT Security Standard for Preventing Tax Fraud in Cash Registers

    Science.gov (United States)

    Neuhaus, Mathias; Wolff, Jörg; Zisky, Norbert

    This paper describes a technology solution for preventing tax fraud in electronic cash registers (ECR) and point of sale (POS) systems. The solution is based on electronic signatures, and as a result, any alterations to protected data will be detected. The signed transaction data can be stored on various electronic memory devices. Technical provisions enable the estimation of transaction volumes, even after tampering or loss of data. In this way the solution presented here differs significantly from other fiscal solutions where a pattern of approvals for ECRs and permanent technical supervision of the market is necessary. This paper is focused on the architecture, the protocols and the usability of the proposed system.

  18. The changing nature of U.S. card payment fraud: industry and public policy options

    National Research Council Canada - National Science Library

    Sullivan, Richard J

    2010-01-01

    .... Traditional forms of card payment fraud are still an important threat, but fraud resulting from unauthorized access to payment data appears to be rising, and we are only beginning to get a sense...

  19. 5 CFR 6701.107 - Reporting waste, fraud, abuse and corruption.

    Science.gov (United States)

    2010-01-01

    ... corruption. 6701.107 Section 6701.107 Administrative Personnel GENERAL SERVICES ADMINISTRATION SUPPLEMENTAL..., fraud, abuse and corruption. GSA employees shall disclose immediately any waste, fraud, abuse, and corruption to appropriate authorities, such as the Office of Inspector General. ...

  20. Aspects Concerning the Relationship between Internal Audit and Fraud Risk

    Directory of Open Access Journals (Sweden)

    Ioana Lupasc

    2016-07-01

    Full Text Available In the current economical situation, fraud cannot be regarded as an exception with random occurrence and limited effects on credit institution. Major fraud scandals that shook the financial markets required a rethinking of the organization and control of the banks to keep intact the trust of customers. Identifying and assessing risks is a concern not only for managers, but also for internal and external auditors. Management may implement programs or measures to limit the risks or deciding to accept some risks. In order to identify the main causes generating fraud risk and increasing the quality of banking activity we used a quantitative research method that was based on a questionnaire administered individually, using SPSS.

  1. FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUD PADA SATUAN KERJA PEMERINTAH DAERAH KABUPATEN TEMANGGUNG

    Directory of Open Access Journals (Sweden)

    Retno Wulandari

    2017-05-01

    Full Text Available Tujuan penelitian ini adalah untuk menggali persepsi pegawai di instansi pemerintahan mengenai faktor-faktor yang mempengaruhi fraud. Faktor-faktor tersebut antara lain sistem pengendalian internal, asimetri informasi, keadilan distributif, keadilan prosedural, kultur organisasi, penegakan hukum dan moralitas individu.Populasi dalam penelitian ini adalah Pegawai Negeri Sipil (PNS yang bekerja pada bagian keuangan di SKPD Kabupaten Temanggung sebanyak 95 responden. Metode pengumpulan data yang dilakukan dengan menggunakan metode kuesioner dengan skala likert 1-5. Penelitian ini menggunakan alat analisis data regresi berganda.Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif sistem pengendalian internal terhadap fraud, terdapat pengaruh positif asimetri informasi terhadap fraud, tidak terdapat pengaruh keadilan distributif terhadap fraud, tidak terdapat pengaruh keadilan prosedural terhadap fraud, tidak terdapat pengaruh kultur organisasi terhadap fraud, tidak terdapat pengaruh penegakan hukum terhadap fraud, terdapat pengaruh negatif moralitas individu terhadap fraud. The purpose of this study was to explore the perceptions of employees in government agencies about the factors that influence fraud. These factors include the internal control system, the asymmetry of information, distributive justice, procedural justice, organizational culture, law enforcement and individual morality. The population in this study is were employees of SKPD in Temanggung Regencyas many as 95 respondents. Methods of data collection is done by using questionnaires with Likert scale 1-5. This study uses multiple regression data analysis tools. The results showed that there was a negative effect of the internal control system against fraud, there is a positive effect of information asymmetry against fraud, there is no influence of distributive justice against fraud, there is no influence procedural justice against fraud, there is no influence of organizational

  2. Measures to Prevent Financial Fraud and Legalization of Illicit Funds

    Directory of Open Access Journals (Sweden)

    Chunitska Iryna I.

    2017-06-01

    Full Text Available The problems of preventing financial fraud and legalization of funds using mechanisms of the financial market are considered. The relevance of this problem in general and peculiar features of its research in developing economies are substantiated. The experience of organizations created to prevent the legalization of illicit funds is studied. It is determined that new organizations are created in response to the global challenges. It is justified that in Ukraine the fight against the legalization of illicit funds has actualized due to a lack of financial resources in the country, declaration of course towards European values and also as a result of the military conflict in the east of the country. The risk factors for financial fraud and illegal movement of financial flows are systematized according to the groups of conditions: pressure, favorable situation, propensity (justification. It is determined which levels of risk of generating illegal financial flows are inherent in different sectors of the economy depending on institutional factors. It is argued that the increase in the risks of illegal financial flows occurs under conditions of a low level of maturity of the institutional environment and a high level of information asymmetry. Types and tools of fraud in the financial market that increase the risks of illegal financial flows are systematized. It is determined that main types of fraud in the financial market are related to information manipulations and regulatory deficiencies. The world experience of legislative initiatives on counteracting the legalization of funds in financial markets is systematized. It is justified that, in order to prevent financial fraud and prevent legalization of illicit funds in Ukraine, it is necessary to ensure maximum transparency of information on the movement of financial flows in financial markets. In addition, regulators of the financial market should not only cooperate with each other but also prevent

  3. CERN’s anti-fraud policy – the outcome of fraud investigations

    CERN Multimedia

    HR Department

    2014-01-01

    In the framework of CERN’s anti-fraud policy and in accordance with Operational Circular No. 10, entitled “Principles and procedures governing investigation of fraud”, published in January 2013, a number of fraudulent activities involving several members of the personnel, suppliers and contractors’ staff were investigated by the Internal Audit Service between April and August 2013.   In August 2013, the facts established by the Internal Audit Service were reported to the Director-General, who decided to pursue disciplinary action, for which the Joint Advisory Disciplinary Board (JADB) was consulted. The JADB heard all impugned members of the personnel, thoroughly examined each individual case, analysed the findings and made recommendations to the Director-General in March 2014. It found, in particular, conflicts of interest and fraudulent activities in violation of CERN's Procurement Rules. Sanctions were recommended by the JADB in all cases, rangi...

  4. Fraud, corruption in the private sector and internal control quality

    Directory of Open Access Journals (Sweden)

    Luminiţa IONESCU

    2016-04-01

    Fraud and corruption are strongly connected in the private sector and the level of corruption in the last few years remains very high, despite the efforts of governments to reduce it. It is well known that local and multinational companies are paying bribes in order to win public contracts or benefits. The level of fraud became very high during the economic crunch, due to the globalization and expansion of computer systems. All the data is on-line on the computer systems and has became very vulnerable.  Thus, the governments are becoming more interested in securing the computer information and financial data.

  5. The Effect of Audit Standards on Fraud Consultation and Auditor Judgment

    NARCIS (Netherlands)

    A.H. Gold-Nöteberg (Anna); W.R. Knechel (Robert); P. Wallage (Philip)

    2008-01-01

    textabstractWe investigate how the strictness of a requirement to consult on potential client fraud affects auditor assessments of fraud risk and the propensity to consult with firm experts. We test two specific forms of guidance about fraud consultations: (1) relatively strict (i.e., mandatory and

  6. The ZeroAccess Auto-Clicking and Search-Hijacking Click Fraud Modules

    Science.gov (United States)

    2013-12-16

    payloads and instead began distributing Bitcoin miners and click fraud modules.3 From a technical perspective, the primary click fraud malware used in...this era operated in the indiscriminate “auto-clicking” fashion we describe in Section 5. Alongside the click fraud and Bitcoin payloads, ZeroAccess

  7. A Social Marketing Campaign in Denver: Reducing the Risk of Elder Fraud

    Science.gov (United States)

    McKenna, Judy; Miller, Jacque; Curtis, Lisa

    2004-01-01

    Acknowledging the pain and loss senior citizens experience due to fraud, the Denver District Attorney's Office launched a campaign--"Clergy Against Senior Exploitation (CASE)"--to reduce fraud perpetrated on older persons. The thrust of this project was preventing fraud by educating older adults through their religious affiliations in…

  8. 77 FR 32645 - Revision of Performance Standards for State Medicaid Fraud Control Units

    Science.gov (United States)

    2012-06-01

    ... Fraud Control Unit. Performance Standard 11--Fiscal Control A Unit exercises proper fiscal control over... HUMAN SERVICES Office of Inspector General Revision of Performance Standards for State Medicaid Fraud... assessing the performance of State Medicaid Fraud Control Units (MFCU or Unit). These standards replace and...

  9. Fraud and punishment:enhancing deterrence through more effective sanctions: main report

    OpenAIRE

    Button, Mark; Lewis, Chris; Shepherd, David; Brooks, Graham; Wakefield, Alison

    2012-01-01

    Fraud is an extremely diverse problem which presents a huge cost (currently estimated by the National Fraud Authority as £73 billion each year) to society. It is preferable to pre-empt fraud, however part of any strategy to tackle it needs to involve sanctions and punishment.

  10. 32 CFR 516.67 - Overseas cases of fraud or corruption.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Overseas cases of fraud or corruption. 516.67... AUTHORITIES AND PUBLIC RELATIONS LITIGATION Remedies in Procurement Fraud and Corruption § 516.67 Overseas cases of fraud or corruption. (a) Commanders of overseas major commands will establish procedures...

  11. Of mode of reasoning and context: Danish evidence of accounting student’s moral reasoning abilities in resolving ethical dilemmas related to fraud

    DEFF Research Database (Denmark)

    Pillalamarri, Sudarshan Kumar; Holm, Claus

    reasoning. The purpose of this study is three-fold, using Kohlberg’s theory of cognitive moral development; this study aims to examine the effect of mode of reasoning on ethical decision-making. Secondly, this study presents the respondents with two ethical contexts in auditing viz. fraud and mundane....... The aim is to examine the effect of facing ethical dilemmas arising out of detection of fraud, on the ethical decision-making ability of students. The impetus behind this is to observe the preparedness of accounting students in dealing with issues related to fraud. Finally, this study aims to examine...... the interaction affects between mode of reasoning and context of dilemmas. The respondents are one hundred forty graduate accounting students from three universities in Denmark. The results suggest that mode of reasoning and context of dilemmas significantly affect ethical decision-making. While previous studies...

  12. Fraud Detection In Mobile Communications Networks Using User ...

    African Journals Online (AJOL)

    Journal of Science and Technology (Ghana). Journal Home · ABOUT · Advanced Search · Current Issue · Archives · Journal Home > Vol 29, No 3 (2009) >. Log in or Register to get access to full text downloads.

  13. 78 FR 19271 - Special Fraud Alert: Physician-Owned Entities

    Science.gov (United States)

    2013-03-29

    ... selling, or arranging for the sale of, implantable medical devices, the same principles would apply when... ascribes criminal liability to parties on both sides of an impermissible ``kickback'' transaction... health care programs or to impose civil money penalties for fraud, kickbacks, and other prohibited...

  14. Getting Something for Nothing: Trump, Fraud, and the Tea Party

    Science.gov (United States)

    Bordelon, David

    2017-01-01

    David Bordelon identifies himself as one of the majority of Americans who voted to keep Trump out of office. In this article he discusses his confusion by the Tea Party's fixation on welfare fraud, and inability to recognize it in President Trump's behavior. The author says that he can only hope that his confusion will be shared, and progress to…

  15. Empirical assessment of frauds on banks' liquidity: evidence from ...

    African Journals Online (AJOL)

    The study examined the effects of frauds on the liquidity position of banks in the Nigerian banking sector using time series data for the period 1994 to 2015. The study used unit root test to determine the stationary state of the variables. It also employed the Johansson co-integration and error correction model (ECM) statistical ...

  16. Suing One's Sense Faculties for Fraud: 'Justifiable Reliance' in the ...

    African Journals Online (AJOL)

    The law requires that plaintiffs in fraud cases be 'justified' in relying on a misrepresentation. I deploy the accumulated intuitions of the law to defend externalist accounts of epistemic justification and knowledge against Laurence BonJour's counterexamples involving clairvoyance. I suggest that the law can offer a ...

  17. THE FISCAL ANTI-FRAUD CONTROL. LEGAL REGIME

    Directory of Open Access Journals (Sweden)

    Rada POSTOLACHE

    2014-05-01

    Full Text Available The fiscal anti-fraud control has been regulated quite recently, by the Government Emergency Ordinance No. 74/2013, adopted in the context of the implementation of the “Project for the modernization of the fiscal administration” and the intensification of the fight against tax evasion. On the basis of the legal norms applying to it, of specialized doctrine and legal literature, the present work aims to approach fiscal control from various perspectives – organization, enforcement and definition of legal accountability – so as to point at the same time its specific forms, in relation to other similar control forms. Moreover, the present work will also analyse the novelty elements which the law brings, so as to create a specific technical support for the authorities, regarding those case laws having as object the economic-financial frauds. The current study aims to delineate the legal regime of this control form, which we consider a specialized activity, organized within the National Agency of Fiscal Administration and performed with the specific target of control, so as to prevent, acknowledge and fight tax evasion. At the same time, the present study is useful under the present circumstances, in which fiscal fraud has become more intense, becoming a phenomenon, but also because fiscal fraud has incidence upon other field of economic and financial interest.

  18. Reduce Fraud Risk in Your District with Stronger Internal Controls

    Science.gov (United States)

    Okrzesik, Daryl J.; Nuehring, Bert G.

    2011-01-01

    Internal accounts offer schools a faster, more convenient way to handle the income and expenses that result from student fees, school clubs and organizations, field trips, fund-raising, and similar activities. But this convenience also incurs the added risk of fraud. Fortunately, there are proven ways to strengthen internal controls and reduce…

  19. Reputational risk impact of internal frauds on bank customers in ...

    African Journals Online (AJOL)

    ... laws to coherently safeguard lenders and borrowers. The study recommends a stiffer control measures within all financial organizations in the country as well as the enactment of enabling laws by the government to checkmate these ugly incidences. Keywords: Internal bank frauds, Forgeries, Internal control, Compliance, ...

  20. Third Party Fraud inducing Material Mistake Slip Knot Investments ...

    African Journals Online (AJOL)

    In Slip Knot Investments v Du Toit 2011 4 SA 72 (SCA) the Supreme Court of Appeal had to determine if the material mistake of a contractual party induced by the fraud of an independent third party could sustain a plea of iustus error raised by the mistaken party. The position prior to this decision was uncertain and ...

  1. Value-added tax fraud in the European Union

    NARCIS (Netherlands)

    Aronowitz, A.A.; Laagland, D.C.G.; Paulides, G.

    1996-01-01

    Questions addressed in this project included:What are the existing control mechanisms and how do they operate? What public bodies are responsible for the fight against Value Added Tax (VAT) fraud and what are their competencies? What are the possibilities to exchange information between member

  2. Classification in a Skewed Online Trade Fraud Complaint Corpus

    NARCIS (Netherlands)

    Kos, William; Schraagen, M.P.|info:eu-repo/dai/nl/315552204; Brinkhuis, M.J.S.; Bex, F.J.|info:eu-repo/dai/nl/29609627X

    2017-01-01

    This paper explores how machine learning techniques can be used to support handling of skewed online trade fraud complaints, by predicting whether a complaint will be withdrawn or not. To optimize the performance of each classifier, the influence of resampling, word weighting, and word normalization

  3. A Blockchain-Based Approach Towards Overcoming Financial Fraud in Public Sector Services

    DEFF Research Database (Denmark)

    Hyvärinen, Hissu; Risius, Marten; Friis, Gustav

    2017-01-01

    damage of 1.8 billion USD, for example, in Denmark alone. This paper assesses the potential of a blockchain database to provide a feasible solution for overcoming this problem against the backdrop of recent advances in the public sector and the unique set of blockchain capacities. Towards this end, we...... develop and evaluate a blockchain-based prototype system aimed at eliminating this type of tax fraud and increasing transparency regarding the flow of dividends. While the prototype is based on the specific context of the Danish tax authority, we discuss how it can be generalized for tracking...

  4. Combating fraud in health care: an essential component of any cost containment strategy.

    Science.gov (United States)

    Morris, Lewis

    2009-01-01

    Federal health care programs, including Medicare and Medicaid, are under attack by dishonest people who lie to the government and exploit its programs to steal taxpayers' money. The full extent of health care fraud cannot be measured precisely. However, the Federal Bureau of Investigation (FBI) estimates that fraudulent billings to public and private health care programs are 3-10 percent of total health spending, or $75-$250 billion in fiscal year 2009. Successful efforts to stop such abuses, without unduly burdening legitimate providers, require aggressive, innovative, and sustained attention to protect taxpayers and beneficiaries.

  5. Community Childcare Providers' Role in the Early Detection of Autism Spectrum Disorders

    Science.gov (United States)

    Branson, Diane; Vigil, Debra C.; Bingham, Ann

    2008-01-01

    The first few years of life represent a crucial period for optimal brain development for young children. Therefore, it is important to identify children at-risk for developmental delays, including autism spectrum disorders, at the earliest age possible. An argument for utilizing community childcare providers for universal developmental screening…

  6. Guidelines for the Detection and Management of Lead Poisoning for Physicians and Health Care Providers.

    Science.gov (United States)

    Illinois State Dept. of Public Health, Springfield.

    These Illinois guidelines provide information on the medical management and treatment of children with lead poisoning, based on Federal guidelines (revised in 1991) for determining lead poisoning at lower levels. The guidelines outline the effects of lead poisoning, sources of lead, estimated incidence of lead poisoning in Illinois, screening…

  7. Hemozoin detection may provide an inexpensive, sensitive, 1-minute malaria test that could revolutionize malaria screening.

    Science.gov (United States)

    Grimberg, Brian T; Grimberg, Kerry O

    2016-10-01

    Malaria remains widespread throughout the tropics and is a burden to the estimated 3.5 billion people who are exposed annually. The lack of a fast and accurate diagnostic method contributes to preventable malaria deaths and its continued transmission. In many areas diagnosis is made solely based on clinical presentation. Current methods for malaria diagnosis take more than 20 minutes from the time blood is drawn and are frequently inaccurate. The introduction of an accurate malaria diagnostic that can provide a result in less than 1 minute would allow for widespread screening and treatment of endemic populations, and enable regions that have gained a foothold against malaria to prevent its return. Using malaria parasites' waste product, hemozoin, as a biomarker for the presence of malaria could be the tool needed to develop this rapid test.

  8. News attention to voter fraud in the 2008 and 2012 US elections

    Directory of Open Access Journals (Sweden)

    Brian J Fogarty

    2015-05-01

    Full Text Available The nature and frequency of voter fraud figure prominently in many ongoing policy debates about election laws in the United States. Policy makers frequently cite allegations of voter fraud reported in the press during these debates. While recent studies find that voter fraud is a rare event, a substantial segment of the public believes that voter fraud is a rampant problem in the United States. It stands to reason that public beliefs are shaped by news coverage of voter fraud. However, there is very little extant academic research on how the news media, at any level, covers allegations or documented cases of voter fraud. This paper examines local newspaper attention to voter fraud in each of the 50 states during the 2008 and 2012 US elections. The results show that local coverage of voter fraud during the 2012 elections was greatest in presidential swing states and states that passed restrictive voting laws prior to the 2012 election. No evidence that newspaper attention is related to the rate of actual voter fraud cases in each state was found. The findings are consistent with other studies indicating that parties and campaigns sought to place voter fraud on the political agenda in strategically important states to motivate their voting base ahead of the election.

  9. La utilización de la auditoría forense como mecanismo para evitar fraudes y errores en las agencias de carga aérea del Distrito Metropolitano de Quito en los ejercicios económicos 2012 y 2013

    OpenAIRE

    López Villacis, Juan Pablo; Vallejo Huanga, Oscar Hugo

    2015-01-01

    This research provides information about the implementation of the Forensic Audit as a technique to prevent and detect fraud and error in air cargo agency of Quito city during 2012 and 2013. This investigation is aimed at professionals who want to start your knowledge and have a new perspective on this efficient control model. For the development of the research, It was performed an interview and a survey that were applied to each of the 24 companies that conform the sample; these were ans...

  10. Public Responsibilities for Electoral Fraud Beyond Correlative Rights and Duties

    Directory of Open Access Journals (Sweden)

    Leon E Trakman

    2015-08-01

    Full Text Available This article develops the notion that a government has a public responsibility to prevent electoral fraud in a way that extends beyond the protections conferred by an electorate’s directly correlative right to voting freedom. Focusing on electoral freedom and voter fraud in electoral systems, it presents theoretical arguments for holding governments responsible arising from the incomplete or unclear nature of juristic rights, powers, and duties. It holds that such public responsibilities are functionally necessary, in the interests of a truly inclusive participatory democracy. The article uses illustrations of fair elections globally, and in the United States in particular, including the divided 2014 US Supreme Court decision, US v. Texas, in which the majority denied the right to vote to prisoners and parolees who are disproportionately represented by ethnic minorities.

  11. Contingency arrangements do not necessarily equal fraud and abuse.

    Science.gov (United States)

    Mohler, J W; Wolf, J D

    1998-07-01

    Many healthcare organizations avoid entering contingency-based arrangements with consulting firms that specialize in Medicare revenue optimization because they fear Federal investigation of such an arrangement might lead to a finding of fraud and abuse. A Medicare fraud alert issued by the HHS Office of the Inspector General (OIG) appears to justify that fear, suggesting that contingency arrangements are inherently unethical. Nonetheless, current Federal regulations clearly allow healthcare organizations to enter into contingency-based relationships with consulting firms to seek legitimate optimal payment. Healthcare organizations may do so without fear of Federal legal action if they ensure that the consultant is ethical and competent and that the DRG review process used is both legitimate and retrospective, subjecting all recommended changes to approval by both the healthcare organization and appropriate peer review organization.

  12. PEMERIKSAAN FRAUD DALAM AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF

    Directory of Open Access Journals (Sweden)

    Annisa Sayyid

    2015-08-01

    Full Text Available The History of world bussiness is full of ethics violation cases and financial scandals. Public can even see clearly the various economic crimes such as corruption, financial engineering and money laundering. These issues are always interesting since it involves tricks in information presentation which indicates a fraud. The application of forensic accounting and investigative audits is a solution to the anxiety of financial world. Forensic accounting and investigative audits in its simplest form is a blend between the disciplines of accounting, auditing and law. Forensic accounting is the use of accounting skills combined with the ability to solve a problem or alleged fraud. The investigative audit is an attempt to prove a mistake in accordance with the provisions of applicable law.

  13. MANIFESTATIONS OF THE TAX FRAUD IN INTRACOMMUNITY ACQUISITIONS AND DELIVERIES

    Directory of Open Access Journals (Sweden)

    AVRAM ALEXANDRU

    2013-02-01

    Full Text Available The present paper deals with the problems of the intracommunitary operations in Romania according to the current legislation. The intracommunitary acquisitions and deliveries of goods are being presented as well as the intracommunitary acquisitions and carrying out of services. We have also referred to the registering obligations towards the fiscal institutions, types of declarations and the penalties for not obeying the current legislation in the case of the economic agents undergoing intracommunitary operations. At the end of the present paper, we have chosen to present three cases of fiscal fraud as well as the measures which have been adopted by Romania in 2012 in order to prevent the fiscal fraud in the field of intracommunitary acquisitions. As a research method, the authors have used not only the theoretical approach, but also the empirical one. First of all, the theoretical approach has been chosen because there have been analyzed a lot of notions on intracommunitary acquisitions and deliveries of goods and services in accordance to the current legislation. Secondly, we have considered the empirical approach as we have concentrated on three fiscal fraud cases highly met in the case of the intracommunitary trade. Even though Romania, as a European state member, has a public debt rate of 32% of GDP, which is far below the average EU 27, it still continues to borrow money from the international financial institutions in order to cover the public debt. Besides the measures presented in this paper, we propose fighting against the fiscal fraud by using all the possible means of attracting supplementary budgetary sources.

  14. The Harvard fraud case: where does the problem lie?

    Science.gov (United States)

    Knox, R

    1983-04-08

    A detailed account is presented of the John Darsee scientific fraud case at Harvard Medical School, which culminated in the harshest penalty the federal government has ever imposed on a researcher for falsifying data. The National Institutes of Health also took the unprecedented step of extending its findings and sanctions beyond the individual researcher to the scientists in charge of the laboratory where he worked. The Darsee case has occasioned widespread examination of the competitiveness of the research environment.

  15. Provider report of the existence of detection and care of perinatal depression: quantitative evidence from public obstetric units in Mexico

    Directory of Open Access Journals (Sweden)

    Filipa de Castro

    2016-07-01

    Full Text Available Objective. To provide evidence on perinatal mental healthcare in Mexico. Materials and methods. Descriptive and bivariate analyses of data from a cross-sectional probabilistic survey of 211 public obstetric units. Results. Over half (64.0% of units offer mental healthcare; fewer offer perinatal depression (PND detection (37.1% and care (40.3%. More units had protocols/guidelines for PND detection and for care, respectively, in Mexico City-Mexico state (76.7%; 78.1% than in Southern (26.5%; 36.4%, Northern (27.3%; 28.1% and Central Mexico (50.0%; 52.7%. Conclusion. Protocols and provider training in PND, implementation of brief screening tools and psychosocial interventions delivered by non-clinical personnel are needed.      DOI: http://dx.doi.org/10.21149/spm.v58i4.8028

  16. Reinforcement Tool of Whistleblowing to Eradicate Fraud in Public Sector

    Directory of Open Access Journals (Sweden)

    Basri Siti Aisyah

    2017-01-01

    Full Text Available Whistleblowing is an internal control system that be a way to reduce or eradicate fraud. This paper focuses on investigating the reasons for whistleblowing is not a preferred method to eradicate fraud. This paper starts with defining the term “whistleblowing”. In its simplest form, whistleblowing involves the act of reporting improper conduct within an organisation to internal or external parties. This paper explains the issues and effects concerning whistleblowing. One of the issues is the violation of public trust. Lastly, this paper will describe the reasons for resistance of people to blow the whistle. Among the reasons is the fear of reprisal. This is a concept paper and it aims to conduct interview session with the Head for every local authority in Melaka. The findings of this paper can be used by the Government to create a new model related to whistleblowing to eradicate fraud in public sector. The Government could use this paper as the support to enhance the achievement of National Key Result Areas (NKRAs Against Corruption.

  17. Fraudes corporativos y apropiación de la riqueza

    Directory of Open Access Journals (Sweden)

    Antonio David Cattani

    2009-01-01

    Full Text Available Identificados a menudo como excepciones en la esfera capitalista, los fraudes practicados por las grandes empresas son un tema poco usual en las ciencias sociales. Considerando que las prácticas ilícitas involucran sumas voluminosas, este artículo analiza su significado vinculado a la lucha de clases y a la producción de las desigualdades. Son estrategias utilizadas por los sectores económicamente dominantes mientras la correlación de fuerzas les sea favorable. Con poder e impunidad garantizados, los fraudes se concretan a partir de los negocios realizados a gran escala, permitiendo que determinados grupos se adueñen de la riqueza social en detrimento de los trabajadores y también de otros capitalistas más pequeños. Se sostiene la tesis de que los fraudes no corresponden a una etapa primitiva ni tampoco a una dimensión excepcional de las prácticas capitalistas. Incluidas en tanto dimensión pertinente en el análisis de las relaciones y estructuras sociales, ellas permiten desvelar las supuestas racionalidad y eficiencia del sistema, y cuestionan la legitimidad de las posiciones sociales dominantes.

  18. Science as a Matter of Honour: How Accused Scientists Deal with Scientific Fraud in Japan.

    Science.gov (United States)

    Pellegrini, Pablo A

    2017-06-26

    Practices related to research misconduct seem to have been multiplied in recent years. Many cases of scientific fraud have been exposed publicly, and journals and academic institutions have deployed different measures worldwide in this regard. However, the influence of specific social and cultural environments on scientific fraud may vary from society to society. This article analyzes how scientists in Japan deal with accusations of scientific fraud. For such a purpose, a series of scientific fraud cases that took place in Japan has been reconstructed through diverse sources. Thus, by analyzing those cases, the social basis of scientific fraud and the most relevant aspects of Japanese cultural values and traditions, as well as the concept of honour which is deeply involved in the way Japanese scientists react when they are accused of and publicly exposed in scientific fraud situations is examined.

  19. Fraud adversely affecting the budget of the Europen Union: the forms, methods and causes

    Directory of Open Access Journals (Sweden)

    Zlata Đurđević

    2006-09-01

    Full Text Available The paper analyses the forms, methods and causes of fraud that are perpetrated to the detriment of the budget of the European Union. The forms in which EU fraud appears are shown according to the criterion of kind of budgetary resource. Crime affecting the budgetary revenue of the EU tends to appear in the form of customs duty-evasion and false declarations concerning the customs-relevant information about goods. Crime adversely affecting the expenditure side of the EU budget appears in the form of subsidy fraud in the area of the Common Agricultural Policy, and subsidy fraud in the area of the structural policies. The methods used for the EU fraud committed and considered in the paper are document forgery, concealment of goods, corruption, violence and fictional business and evasion of the laws. In conclusion an explanation is given of the main exogenous criminogenic factors that lead to the EU frauds commonly perpetrated.

  20. ERRORS AND FRAUD IN ACCOUNTING. THE ROLE OF EXTERNAL AUDIT IN FIGHTING CORRUPTION

    Directory of Open Access Journals (Sweden)

    Luminita Ionescu

    2017-12-01

    Full Text Available Accounting errors and fraud are common in most businesses, but there is a difference between fraud and misinterpretation of communication or accounting regulations. The role of management in preventing fraud becomes important in the last decades and the importance of auditing in curbing corruption is increasingly revealed. There is a strong connection between fraud and corruption, accelerated by electronic systems and modern platforms. The most recent developments tend to confirm that external auditing is curbing corruption, due to international accounting and auditing standards at national and regional levels. Thus, a better implementation of accounting standards and high quality of external control could prevent errors and fraud in accounting, and reduce corruption, as well. The aim of this paper is to present some particular aspects of errors and fraud in accounting, and how external audit could ensure accuracy and accountability in financial reporting.

  1. Fraud and Extravagant Life Styles Among Bank Employees: Case of Convicted Bank Workers in Nigeria

    Directory of Open Access Journals (Sweden)

    Shyngle K. Balogun

    2013-10-01

    Full Text Available Extensive studies have shown fraud to be pervasive in Nigeria. Findings from numerous studies which investigated the typology and occurrence of fraud in the Nigerian financial institutions show that most fraudulent behaviours occur in the banking industry. The researchers however have marginally examined the lifestyles of people who commit these crimes; as such the current study examined the relationship between fraudulent behavior and extravagant lifestyle among convicted bank employees in Nigeria. A total of 600 participants were used for the study, divided into three samples: convicted bankers, non-convicted bankers, and employees other than bankers. Data was collected using demographic questionnaire and the Extravagant Lifestyle Scale (ELAS. The results showed that the convicted bankers had significantly higher ELAS scores than non-convicted bankers and non-bankers (F(2,597 = 26.94; p < .01. The results suggest that fraudsters are likely to have extravagant lifestyles as a result of their fraudulent acts and this is also supported by the findings from the prior studies. The findings have implications for bank management and law enforcement, and as such recommendations are provided.

  2. COMBATING FRAUD WITH INFORMATION TECHNOLOGIES. E-ACCOUNTING DOCUMENT … A SOLUTION?

    OpenAIRE

    Monica PUIU; Carmen NISTOR

    2013-01-01

    Knowledge society led, simultaneously, to the globalization of fraud potential. In this purpose, numerous tools and computer techniques have been created in order to combat fraud. Analyzing the main characteristics and specific operations we consider that all have a great drawback: they don’t allow the identification of irregularities or fraud in real time, exactly when they occur. From this perspective, the purpose of this article is to introduce a new concept of software which, once impleme...

  3. Contracting Processes, Internal Controls, and Procurement Fraud: A Knowledge Assessment (Briefing Charts)

    Science.gov (United States)

    2015-05-01

    Contracting Processes, Internal Controls, and Procurement Fraud : A Knowledge Assessment Juanita M. Rendon Rene G. Rendon Report...TYPE 3. DATES COVERED 00-00-2015 to 00-00-2015 4. TITLE AND SUBTITLE Contracting Processes, Internal Controls, and Procurement Fraud : A...DoD, 2009, 2015) • DoD contract management deficiencies result in higher level of vulnerability for procurement fraud 4 Background

  4. Training for Success: A Comparison of Anti-Fraud Knowledge Competencies

    Science.gov (United States)

    2014-12-01

    increased attention following the Enron and WorldCom scandals, which centered on accounting and financial reporting frauds . To prevent similar...NAVAL POSTGRADUATE SCHOOL MONTEREY, CALIFORNIA MBA PROFESSIONAL REPORT TRAINING FOR SUCCESS: A COMPARISON OF ANTI- FRAUD ...COMPARISON OF ANTI- FRAUD KNOWLEDGE COMPETENCIES 6. AUTHOR(S) Mercedes M. Gaffuey, Nicholas R. Essex 7. PERFORMING OR GANIZATION NAME(S) AND ADDRESS(ES) 8

  5. PENGARUH PENGALAMAN DAN PROFESIONALISME AKUNTAN FORENSIK TERHADAP KUALITAS BUKTI AUDIT GUNA MENGUNGKAP FRAUD

    OpenAIRE

    Rozmita Dewi Yuniarti R; Elsa Tiara

    2015-01-01

    The purpose of this study is to find out how the influence of forensic accountant's experience and professionalism on the quality of audit evidence to reveal fraud. Hypothesis in this research is experience of forensic accountant have positive effect to quality of audit evidence to reveal fraud and professionalism of forensic accountant have positive effect to quality of audit evidence to reveal fraud. The research method used is associative method. While the technique of data analysis using ...

  6. Faktor-faktor Yang Mempengaruhi Terjadinya Fraud Pada Dinas Pengelolaan Kekayaan Dan Keuangan Daerah

    OpenAIRE

    Saputra, Taufik Edrin; Andreas; Anisma, Yuneita

    2016-01-01

    Fraud is a intentionally faulth which could harming many people in goverment sector, fraud is harming for public. This research is aimed to anylyze the perception of employees in goverment agencies about factors that impact fraud. Data in this research were collected using a survey method with help of research instruments such as questionnaires were distibuted to 81 employees by respondent goverment agencies working in finance and wealth management agency. Data in this research will be analyz...

  7. The Development of Auditing Arena and Corporate Governance Landscape in Malaysia: An Initiative to Combat Fraud and Corruptions

    Directory of Open Access Journals (Sweden)

    Ahmad Noruddin Nur Adura

    2017-01-01

    Full Text Available This research provides two phases of discussions on the evolution in auditing arena and corporate governance (CG landscape in Malaysia. Phase 1: Pre-Malaysian Code of Corporate Governance (MCCG (1957-2000 and Phase 2: Post-Malaysian Code of Corporate Governance (2001-2015. MCCG was designed to increase oversight and regulation of the accounting profession and to strengthen CG practices and increase transparency of financial audits. The emergence of audit failures has focused the world’s attention on accounting standards and the role of auditors. The cause of corporate collapse was basically due to lack of professionalism in auditing coupled with scandals on fraud and corruptions. Moreover, the quantum of fraud has increased over the past years in Malaysia and has become more sophisticated. Due to this, the Government has put all the efforts to ensure that audit and CG practices are able to comply with stringent and rigorous standards imposed by the statutory bodies as to enhance audit quality and CG practices in line with international benchmarks. Thus, this paper attempts to analyze the evolution of auditing and CG practices as initiatives taken by the Government of Malaysia in order to combat fraud and corruptions.

  8. Fraud worries insurance companies but should concern physicians too, industry says

    Science.gov (United States)

    Baer, N

    1997-01-01

    The amount of insurance fraud is increasing in Canada. This should worry physicians, because all personal-injury claims must be substantiated by a medical certificate. The vast majority of physicians are honest and ethical, fraud investigators say, but some are being duped as patients scheme to cheat the insurance industry. In one sensational auto-insurance-fraud case, some Ontario physicians are being investigated about possible involvement in a self-referral scheme. Nicole Baer looks at insurance fraud and the challenges it poses for doctors. PMID:9012734

  9. Remedies to Fraud in Documentary Letters of Credit: A Comparative Perspective / Opravné Opatrenia Pri Podvodoch S Dokumentárnymi Akreditívami: Komparatívna Perspektíva

    Directory of Open Access Journals (Sweden)

    Alavi Hamed

    2016-06-01

    Full Text Available Article 4 of the Unified Customs and Practices of Documentary Letters of Credit establishes the notion of autonomy principle by separating credit from underlying contract between account party and beneficiary. Article 5 by recognizing the autonomy principle confirms that effectuate the payment under credit, banks only deal with documents and not with goods. As a result, while documentary letters of credit are meant to facilitate the process of international trade, their sole dependency on compliance of presented documents to bank by beneficiary to actualize the payment will increase the risk of fraud and forgery in the course of their operation. Interestingly, UCP (currently UCP600 takes a silent status regarding the problem of fraud in international LC operation and leaves the ground open for national laws to provide remedies to affected parties by fraudulent beneficiary. National Laws have different approaches to the problem of fraud in general and fraud in international LC operation in particular which makes the access of affected parties to possible remedies complicated and difficult. Current paper tries to find answer to the questions of (i what available remedies are provided to affected parties in international LC fraud by different legal systems? (ii And what are conditions for benefiting from such remedies under different legal systems? In achieving its objective, paper will be divided in two main parts to study remedies provided by intentional legal frameworks as well as the ones offered by national laws. Part one will study the position of UCP and UNCITRAL Convention on Independent Guarantees and Standby Letters of Credit (UNCITRAL Convention and remedies, which they provide to LC fraud in international trade. Part two in contrary will study available remedies to LC fraud and condition for access them under English and American legal system.

  10. Image Processing Based Signature Verification Technique to Reduce Fraud in Financial Institutions

    Directory of Open Access Journals (Sweden)

    Hussein Walid

    2016-01-01

    Full Text Available Handwritten signature is broadly utilized as personal verification in financial institutions ensures the necessity for a robust automatic signature verification tool. This tool aims to reduce fraud in all related financial transactions’ sectors. This paper proposes an online, robust, and automatic signature verification technique using the recent advances in image processing and machine learning. Once the image of a handwritten signature for a customer is captured, several pre-processing steps are performed on it including filtration and detection of the signature edges. Afterwards, a feature extraction process is applied on the image to extract Speeded up Robust Features (SURF and Scale-Invariant Feature Transform (SIFT features. Finally, a verification process is developed and applied to compare the extracted image features with those stored in the database for the specified customer. Results indicate high accuracy, simplicity, and rapidity of the developed technique, which are the main criteria to judge a signature verification tool in banking and other financial institutions.

  11. The role of a company’s internal control system in fraud prevention

    Directory of Open Access Journals (Sweden)

    Dragomir Dimitrijevic

    2016-01-01

    Full Text Available The emergence of internal control over specific segments of activities has been associated with management needs for evaluation of the consistency between the actual situation and development targets. Monitoring activities should enable detection and timely reaction to possible target-related deviations. While responding to complex market needs, companies are exposed to numerous internal and external influences, some of which may cause significant damage. Companies have realized that it is safer and cheaper to establish their own internal control systems in order to prevent such influences. The aim of this work is to show how the overall quality of control and The emergence of internal control over specific segments of activities has been associated with management needs for evaluation of the consistency between the actual situation and development targets. Monitoring activities should enable detection and timely reaction to possible target-related deviations. While responding to complex market needs, companies are exposed to numerous internal and external influences, some of which may cause significant damage. Companies have realized that it is safer and cheaper to establish their own internal control systems in order to prevent such influences. The aim of this work is to show how the overall quality of control and company performance is improved through implementation of preventive methods by internal controls, and to indicate that a developed system of internal control represents a protective barrier against various kinds of data manipulation and fraud inside the companies. Special attention was paid to fraud in financial statements since it can cause the most serious damage leading to instability of the economic-financial environment.

  12. Risk Oriented Audit Methodology’s Improvement, based on the Fraud Theory

    Directory of Open Access Journals (Sweden)

    Sergei V. Arzhenovskii

    2016-12-01

    Full Text Available Modern economic development is accompanied by the increasing complexity of the relationship structure, intercompany transactions, the requirements for information disclosure on the entity’s activities. It leads to the opportunities growth of fraudulent representation public companies reporting. The external audit is considered as an institution that resists to negative processes. The issues of improving the tools that assessing the risk of material misstatement of the financial statements due to fraud from the standpoint the fraud theory have been examined here. Determining potential areas in which methodology for risk assessment of material misstatement of the financial statements due to fraud in an audit are based on the modern fraud theory interpretations will be develop. Functional and structural, comparative, logical and historical, deductive and inductive analyst methods have been used. Retrospective analysis on research areas in the fraud theory field has been performed. Perspective directions for improving methodology and methods for risk assessment of material misstatement of the financial statements in an audit have been identified. Methodology development for fraud risk assessment procedures in an audit of financial statements is based on “fraud diamond” theory. Creating new interpretations the fraud theory during last fifteen years is a consequence the expansion opportunities for corporate fraud, one of the most common species which is the financial statements falsification. Changing the list of factors that could initiate the fraud in the company's public reporting requires that the methods of its identification during the audit should be improved. Methodology and methods risk assessment of intentional material misstatement of the financial statements need to be improved in the direction both the modern modification of fraud theory.

  13. ForWarn Forest Disturbance Change Detection System Provides a Weekly Snapshot of US Forest Conditions to Aid Forest Managers

    Science.gov (United States)

    Hargrove, W. W.; Spruce, J.; Kumar, J.; Hoffman, F. M.

    2012-12-01

    The Eastern Forest Environmental Threat Assessment Center and Western Wildland Environmental Assessment Center of the USDA Forest Service have collaborated with NASA Stennis Space Center to develop ForWarn, a forest monitoring tool that uses MODIS satellite imagery to produce weekly snapshots of vegetation conditions across the lower 48 United States. Forest and natural resource managers can use ForWarn to rapidly detect, identify, and respond to unexpected changes in the nation's forests caused by insects, diseases, wildfires, severe weather, or other natural or human-caused events. ForWarn detects most types of forest disturbances, including insects, disease, wildfires, frost and ice damage, tornadoes, hurricanes, blowdowns, harvest, urbanization, and landslides. It also detects drought, flood, and temperature effects, and shows early and delayed seasonal vegetation development. Operating continuously since January 2010, results show ForWarn to be a robust and highly capable tool for detecting changes in forest conditions. To help forest and natural resource managers rapidly detect, identify, and respond to unexpected changes in the nation's forests, ForWarn produces sets of national maps showing potential forest disturbances at 231m resolution every 8 days, and posts the results to the web for examination. ForWarn compares current greenness with the "normal," historically seen greenness that would be expected for healthy vegetation for a specific location and time of the year, and then identifies areas appearing less green than expected to provide a strategic national overview of potential forest disturbances that can be used to direct ground and aircraft efforts. In addition to forests, ForWarn also tracks potential disturbances in rangeland vegetation and agriculural crops. ForWarn is the first national-scale system of its kind based on remote sensing developed specifically for forest disturbances. The ForWarn system had an official unveiling and rollout in

  14. [Who Should Provide Persons with Familial Risk of Colorectal Cancer with Information on Early Detection? - The View of those Affected].

    Science.gov (United States)

    Plath, Jasper; Siebenhofer, Andrea; Schulz-Rothe, Sylvia; Güthlin, Corina

    2017-06-19

    Background Colonoscopy is recommended for persons with a familial risk of colorectal cancer (CRC) before they reach 55 years of age. The aim of this analysis was to ask affected persons aged 40-54 years whether they had found out about early detection of CRC and from which institutions and media they would like to obtain such information. Methods Analysis of data from a cross-sectional study: In a general practice setting, those with a positive family history of CRC were asked to provide written information. Results In total, 191 persons with a positive family history of CRC participated in the study: 59.6% had already found out about early detection of CRC. Out of this, 67.0% had received information from their physicians. Most of the participants wanted information on early detection of CRC to be provided by the general practitioner (98.9% completely or mostly agree), and by health insurers (74.5% completely or mostly agree). The participants would rather not prefer to receive information from public institutions such as the public health department (69.5% not or mostly not agree) and private organizations such as self-help groups (80.9% not or mostly not agree). Approximately half would prefer to receive such information via TV. More men than women would prefer to source such information from the internet (completely or mostly agree: 66.7 vs. 43.8%), or newspapers and magazines (completely or mostly agree: 53.6 vs. 41.8%). Conclusion A survey in a general practice setting found that more than half of persons with familial risk of CRC had already obtained information on early detection. The setting of the survey on preferred information sources possibly encouraged participants to put general practitioners in the first place. Furthermore, the results of this nationwide unique cohort of persons aged 40-54 with a familial risk of CRC show that their information-seeking behavior was not more pronounced than average and that men and women can be provided with

  15. Paying for Likes? Understanding Facebook like fraud using honeypots

    OpenAIRE

    De Cristofaro, E.; Friedman, A; Jourjon, G.; Kaafar, M.A.; Shafiq, M. Z.

    2014-01-01

    Facebook pages offer an easy way to reach out to a very large audience as they can easily be promoted using Facebook's advertising platform. Recently, the number of likes of a Facebook page has become a measure of its popularity and profitability, and an underground market of services boosting page likes, aka like farms, has emerged. Some reports have suggested that like farms use a network of profiles that also like other pages to elude fraud protection algorithms, however, to the best of ou...

  16. General Consideration on Legal Tax Evasion vs. Tax Fraud

    Directory of Open Access Journals (Sweden)

    Octavia-Daniela Steriopol

    2010-12-01

    Full Text Available The article is a brief overview of tax evasion as a complex social and economicphenomenon, of utmost importance, that today’s states confront with; its consequences seek to limitas much as possible, by legal and fiscal means, the eradication, which, at this point, is virtuallyimpossible. Tax evasion can be analysed from two points of view, the legal and the illegal aspect ofthe phenomenon or the fiscal fraud. The “fiscal paradises” had a very important role in the last years’activity.

  17. Combating healthcare corruption and fraud with improved global health governance.

    Science.gov (United States)

    Mackey, Tim K; Liang, Bryan A

    2012-10-22

    Corruption is a serious threat to global health outcomes, leading to financial waste and adverse health consequences. Yet, forms of corruption impacting global health are endemic worldwide in public and private sectors, and in developed and resource-poor settings alike. Allegations of misuse of funds and fraud in global health initiatives also threaten future investment. Current domestic and sectorial-level responses are fragmented and have been criticized as ineffective. In order to address this issue, we propose a global health governance framework calling for international recognition of "global health corruption" and development of a treaty protocol to combat this crucial issue.

  18. Fraud Risk in Audit Activities According to IAS 8

    Directory of Open Access Journals (Sweden)

    Raluca – Ionela Radu

    2014-03-01

    Full Text Available According to international auditing standards, fraud is an intentionally action realised by one or more persons as management, employees or third parties, action that generate erroneous interpretation of financial statements. The real intention is to cheat. However, there can be involved some erroneous calculus generated by creative accounting. The concept of “error” refers to unintentionally mistakes that could appear in financial statements. We think there could be mathematical or accounting mistakes, unintentionally omission, or wrong interpretation of certain facts, accounting policies wrong application. All these actions are unwittingly. It is very important to identify situations cause and take necessary measures to eliminate them

  19. Cressey’s fraud triangle (1953 and agency theory: study applied to brazilian banking institutions

    Directory of Open Access Journals (Sweden)

    Michele Rílany Rodrigues Machado

    2017-08-01

    Full Text Available This research examined if Cressey’s (1953 fraud triangle and the agency theory, jointly, enables investigate corporate fraud occurrence in Brazilian banking institutions. It was formulated  six research hypotheses were segregated in fraud triangle – pressure,  opportunity and rationalization – and measured by variables taken from the agency theory, criminology and empirical papers on corporate fraud. The identification of probability of fraud occurrence was operationalized from multinomial logistic model, applied to data of 44 banking, for the period between January 2001 and December 2012. For element pressure, hypotheses No. 01 was confirmed, since this showed that the lower an institution’s previous performance, the greater probability there is of fraudulent events occurring in the future.  In the element of opportunity, the hypothesis No. 03 was confirmed, which showed that low corporate governance indicators increased the possibility of fraud occurrences.  In rationalization element, the hypothesis No. 08 was confirmed, therefore, the predominance of women in management reduces the probability of fraud.  We thereby conclude that Cressey’s Triangle, when combined with the theory of agency is an appropriate research instrument to use when carrying out an investigation into corporate fraud occurrence in banking institutions.

  20. 10 CFR 1015.103 - Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract, and...

    Science.gov (United States)

    2010-01-01

    ... General § 1015.103 Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract... 10 Energy 4 2010-01-01 2010-01-01 false Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract, and financial assistance instrument claims excluded. 1015.103 Section 1015...

  1. 5 CFR 845.405 - Creditor agency processing for non-fraud claims.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Creditor agency processing for non-fraud... non-fraud claims. (a) Where to submit the debt claim, judgment or notice of debt—(1) Creditor agencies... column 8 under “Fiscal Record” on the Individual Retirement Record, if the Individual Retirement Record...

  2. 5 CFR 831.1805 - Creditor agency processing for non-fraud claims.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Creditor agency processing for non-fraud... Civil Service Retirement and Disability Fund § 831.1805 Creditor agency processing for non-fraud claims... notation in column 8 under “Fiscal Record” on the Standard Form 2806 (Individual Retirement Record), if the...

  3. An Analysis on Combating Vat Fraud in The European Union Using New IT Technologies

    Directory of Open Access Journals (Sweden)

    Lixăndroiu R.

    2009-12-01

    Full Text Available European VAT fraud has been growing at an alarming rate [2]. The level of VAT losses for one year is between €60bn and €100bn for all member states. This level of fraud has created an urgent need for Europe to address the issue of the reform of the VAT system.

  4. Neoliberal Moral Economy: Capitalism, Socio-cultural Change and Fraud in Uganda

    DEFF Research Database (Denmark)

    Ponte, Stefano

    2017-01-01

    Book review of: Neoliberal Moral Economy: Capitalism, Socio-Cultural Change & Fraud in Uganda by Jörg Wiegratz. London and New York, Rowman & Littlefield, 2016, 375 pp. ISBN 9781783488537.......Book review of: Neoliberal Moral Economy: Capitalism, Socio-Cultural Change & Fraud in Uganda by Jörg Wiegratz. London and New York, Rowman & Littlefield, 2016, 375 pp. ISBN 9781783488537....

  5. Questionable, Objectionable or Criminal? Public Opinion on Data Fraud and Selective Reporting in Science.

    Science.gov (United States)

    Pickett, Justin T; Roche, Sean Patrick

    2018-02-01

    Data fraud and selective reporting both present serious threats to the credibility of science. However, there remains considerable disagreement among scientists about how best to sanction data fraud, and about the ethicality of selective reporting. The public is arguably the largest stakeholder in the reproducibility of science; research is primarily paid for with public funds, and flawed science threatens the public's welfare. Members of the public are able to make meaningful judgments about the morality of different behaviors using moral intuitions. Legal scholars emphasize that to maintain legitimacy, social control policies must be developed with some consideration given to the public's moral intuitions. Although there is a large literature on popular attitudes toward science, there is no existing evidence about public opinion on data fraud or selective reporting. We conducted two studies-a survey experiment with a nationwide convenience sample (N = 821), and a follow-up survey with a representative sample of US adults (N = 964)-to explore community members' judgments about the morality of data fraud and selective reporting in science. The findings show that community members make a moral distinction between data fraud and selective reporting, but overwhelmingly judge both behaviors to be immoral and deserving of punishment. Community members believe that scientists who commit data fraud or selective reporting should be fired and banned from receiving funding. For data fraud, most Americans support criminal penalties. Results from an ordered logistic regression analysis reveal few demographic and no significant partisan differences in punitiveness toward data fraud.

  6. The Pathological Ethos: Looking for a Rhetorical Perspective on Scientific Fraud.

    Science.gov (United States)

    Snodgrass, Gwendolyn L.

    According to the medical research community that attempts to define the scope of fraud, biomedical fraud includes such phenomena as salami science, which is the practice of dividing a project into a number of brief publications, called least publishable units; autoplagiarism, the practice of writing up the same study in a variety of forms and…

  7. 45 CFR 681.5 - What happens if program fraud is suspected?

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false What happens if program fraud is suspected? 681.5 Section 681.5 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Procedures Leading to Issuance of A Complaint § 681.5...

  8. 76 FR 81904 - Solicitation of New Safe Harbors and Special Fraud Alerts

    Science.gov (United States)

    2011-12-29

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HEALTH AND... Fraud Alerts AGENCY: Office of Inspector General (OIG), HHS. ACTION: Notice of intent to develop... Social Security Act), as well as developing new OIG Special Fraud Alerts. DATES: To assure consideration...

  9. 78 FR 78807 - Solicitation of New Safe Harbors and Special Fraud Alerts

    Science.gov (United States)

    2013-12-27

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HEALTH AND... Fraud Alerts AGENCY: Office of Inspector General (OIG), HHS. ACTION: Notice of intent to develop... Social Security Act), as well as developing new OIG Special Fraud Alerts. DATES: To ensure consideration...

  10. 75 FR 81556 - Solicitation of New Safe Harbors and Special Fraud Alerts

    Science.gov (United States)

    2010-12-28

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HEALTH AND... Fraud Alerts AGENCY: Office of Inspector General (OIG), HHS. ACTION: Notice of intent to develop... Social Security Act), as well as developing new OIG Special Fraud Alerts. DATES: To assure consideration...

  11. 76 FR 62074 - Proposed Revision of Performance Standards for State Medicaid Fraud Control Units

    Science.gov (United States)

    2011-10-06

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HEALTH AND... Fraud Control Units AGENCY: Office of Inspector General (OIG), HHS. ACTION: Notice and opportunity for... performance of the State Medicaid Fraud Control Units (MFCUs or Units). This proposal would replace and...

  12. 75 FR 26196 - Publication of OIG Updated Special Fraud Alert on Telemarketing by Durable Medical Equipment...

    Science.gov (United States)

    2010-05-11

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HEALTH AND HUMAN SERVICES Office of Inspector General Publication of OIG Updated Special Fraud Alert on... published on January 10, 2010 (75 FR 2105), addressing our recently issued Updated Special Fraud Alert...

  13. A study to investigate the reasons for bank frauds and the implementation of preventive security controls in Indian banking industry

    OpenAIRE

    Khanna, A.; Arora, B.

    2009-01-01

    This paper examines the issue of frauds from the perspective of banking industry. The study seeks to evaluate the various causes that are responsible for banks frauds. It aims to examine the extent to which bank employees follow the various fraud prevention measures including the ones prescribed by Reserve Bank of India. It aims to give an insight on the perception of bank employees towards preventive mechanism and their awareness towards various frauds. The study signifies the importance of ...

  14. Avaliação do sistema de combate às fraudes corporativas no Brasil

    Directory of Open Access Journals (Sweden)

    Luiz Carlos Jacob Perera

    2014-01-01

    Full Text Available Este estudio investigó la eficacia del sistema de control interno (SCI en la lucha contra el fraude corporativo. Con el apoyo de una encuesta respondida por 156 profesionales de la auditoría fue posible tener ámbito nacional. Entre los principales resultados, se encontró que las actividade s relacionadas con SCI han desempeñado sus funciones de manera eficiente para combatir el fraude corporativo. Considerando las tres ramas del Árbol de Fraude : " la corrupción y la malversación de activos, son fraudes que se abordan de manera más eficaz por el canal de denuncias, los controles internos y el compliance; ocurrencia de fraudes en las "declaraciones financieros", por lo general vinculados al alto escalon de las empresas, se perciben con mayor precisión mediante una auditoría externa.

  15. 20 CFR 667.630 - How are complaints and reports of criminal fraud and abuse addressed under WIA?

    Science.gov (United States)

    2010-04-01

    ... fraud and abuse addressed under WIA? 667.630 Section 667.630 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR ADMINISTRATIVE PROVISIONS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT... criminal fraud and abuse addressed under WIA? Information and complaints involving criminal fraud, waste...

  16. Valuing the human health damage caused by the fraud of Volkswagen.

    Science.gov (United States)

    Oldenkamp, Rik; van Zelm, Rosalie; Huijbregts, Mark A J

    2016-05-01

    Recently it became known that Volkswagen Group has been cheating with emission tests for diesel engines over the last six years, resulting in on-road emissions vastly exceeding legal standards for nitrogen oxides in Europe and the United States. Here, we provide an estimate of the public health consequences caused by this fraud. From 2009 to 2015, approximately nine million fraudulent Volkswagen cars, as sold in Europe and the US, emitted a cumulative amount of 526 ktonnes of nitrogen oxides more than was legally allowed. These fraudulent emissions are associated with 45 thousand disability-adjusted life years (DALYs) and a value of life lost of at least 39 billion US dollars, which is approximately 5.3 times larger than the 7.3 billion US dollars that Volkswagen Group has set aside to cover worldwide costs related to the diesel emissions scandal. Copyright © 2016 Elsevier Ltd. All rights reserved.

  17. Behavioural Verification: Preventing Report Fraud in Decentralized Advert Distribution Systems

    Directory of Open Access Journals (Sweden)

    Stylianos S. Mamais

    2017-11-01

    Full Text Available Service commissions, which are claimed by Ad-Networks and Publishers, are susceptible to forgery as non-human operators are able to artificially create fictitious traffic on digital platforms for the purpose of committing financial fraud. This places a significant strain on Advertisers who have no effective means of differentiating fabricated Ad-Reports from those which correspond to real consumer activity. To address this problem, we contribute an advert reporting system which utilizes opportunistic networking and a blockchain-inspired construction in order to identify authentic Ad-Reports by determining whether they were composed by honest or dishonest users. What constitutes a user’s honesty for our system is the manner in which they access adverts on their mobile device. Dishonest users submit multiple reports over a short period of time while honest users behave as consumers who view adverts at a balanced pace while engaging in typical social activities such as purchasing goods online, moving through space and interacting with other users. We argue that it is hard for dishonest users to fake honest behaviour and we exploit the behavioural patterns of users in order to classify Ad-Reports as real or fabricated. By determining the honesty of the user who submitted a particular report, our system offers a more secure reward-claiming model which protects against fraud while still preserving the user’s anonymity.

  18. The Rebuilding of a Life after Jail Time for Fraud

    Directory of Open Access Journals (Sweden)

    Joseph Lam (pseudonym

    2012-06-01

    Full Text Available After a brief introduction from the second-mentioned author, which sets the scene for the story as Cabramatta and environs in Sydney’s outer south-western suburbs, the firstmentioned author takes over and gives readers his life story beginning with his family fleeing the Communists in South Vietnam, moving on to his days in his twenties running his own accounting firm in western Sydney to tax frauds, court case, and jail time. He moves on to explain how he began a conscious strategy to re-create his life existentially by studying MBAin prison. The first-mentioned author concludes with an important personal message, borne out of his own personal life experiences, to readers of the journal followed by some reflection from the second-mentioned author. This article will be of interest to accounting students, accounting educators, and any young (or not so young accounting professionals under temptation to commit fraud to make a quick dollar. Sartrean existentialism and Marxist-Stalinist ethics inform the analysis of the case by the second-mentioned author. The role of gambling addiction in the story is topical given Singapore’s recent decision to open two new casinos, the first to open in the city-state since its 1965 independence.

  19. Whole-Genome Relationships among Francisella Bacteria of Diverse Origins Define New Species and Provide Specific Regions for Detection.

    Science.gov (United States)

    Challacombe, Jean F; Petersen, Jeannine M; Gallegos-Graves, La Verne; Hodge, David; Pillai, Segaran; Kuske, Cheryl R

    2017-02-01

    Francisella tularensis is a highly virulent zoonotic pathogen that causes tularemia and, because of weaponization efforts in past world wars, is considered a tier 1 biothreat agent. Detection and surveillance of F. tularensis may be confounded by the presence of uncharacterized, closely related organisms. Through DNA-based diagnostics and environmental surveys, novel clinical and environmental Francisella isolates have been obtained in recent years. Here we present 7 new Francisella genomes and a comparison of their characteristics to each other and to 24 publicly available genomes as well as a comparative analysis of 16S rRNA and sdhA genes from over 90 Francisella strains. Delineation of new species in bacteria is challenging, especially when isolates having very close genomic characteristics exhibit different physiological features-for example, when some are virulent pathogens in humans and animals while others are nonpathogenic or are opportunistic pathogens. Species resolution within Francisella varies with analyses of single genes, multiple gene or protein sets, or whole-genome comparisons of nucleic acid and amino acid sequences. Analyses focusing on single genes (16S rRNA, sdhA), multiple gene sets (virulence genes, lipopolysaccharide [LPS] biosynthesis genes, pathogenicity island), and whole-genome comparisons (nucleotide and protein) gave congruent results, but with different levels of discrimination confidence. We designate four new species within the genus; Francisella opportunistica sp. nov. (MA06-7296), Francisella salina sp. nov. (TX07-7308), Francisella uliginis sp. nov. (TX07-7310), and Francisella frigiditurris sp. nov. (CA97-1460). This study provides a robust comparative framework to discern species and virulence features of newly detected Francisella bacteria. DNA-based detection and sequencing methods have identified thousands of new bacteria in the human body and the environment. In most cases, there are no cultured isolates that correspond

  20. Alimentos disfrazados. De la metáfora al fraude Alimentos disfrazados. De la metáfora al fraude

    Directory of Open Access Journals (Sweden)

    Rafael Díaz Maderuelo

    2006-10-01

    Full Text Available Every culinary elaboration supposes a transformation of meats. In several occasions the domestic or professional culinary ability has permitted to mislead foods to represent some aspects of reality. Since the rise of the World Food System of Industrial Production, the traditional proceedings of misleading foods have been moved from the kitchen to the alimentary industries and, frequently, the have been converted in technological ways of adulteration and food-fraud, until such point that —at present— expressions as “to know what we eat” are based only in the confidence that the consumer deposits in certain marks and labels.Toda elaboración culinaria supone una transformación de los alimentos. En ocasiones la habilidad técnica de cocineros, domésticos o profesionales, ha permitido disfrazarlos para representar ciertos aspectos de la realidad. Desde la implantación del sistema alimentario mundial de producción industrial, las formas de disfrazar los alimentos de han trasladado de la cocina a las industrias y, con frecuencia, se han convertido en técnicas de adulteración y fraude, hasta tal punto que en la actualidad expresiones como “saber lo que comemos” se basan solamente en la confianza que el consumidor deposita en ciertos legitimadores como las marcas y las etiquetas.

  1. Effectiveness of a 95 SNP panel for the screening of breed label fraud in the Chinese meat market.

    Science.gov (United States)

    Rogberg-Muñoz, A; Wei, S; Ripoli, M V; Guo, B L; Carino, M H; Lirón, J P; Prando, A J; Vaca, R J A; Peral-García, P; Wei, Y M; Giovambattista, G

    2016-01-01

    Breed assignment has proved to be useful to control meat trade and protect the value of special productions. Meat-related frauds have been detected in China; therefore, 95 SNPs selected from the ISAG core panel were evaluated to develop an automated and technologically updated tool to screen breed label fraud in the Chinese meat market. A total of 271 animals from four Chinese yellow cattle (CYC) populations, six Bos taurus breeds, two Bos indicus and one composite were used. The allocation test distinguished European, Japanese and Zebu breeds, and two Chinese genetic components. It correctly allocated Japanese Black, Zebu and British breeds in 100, 90 and 89% of samples, respectively. CYC evidenced the Zebu, Holstein and Limousin introgression. The test did not detect CYC components in any of the 25 samples from Argentinean butchers. The method could be useful to certify Angus, Hereford and Japanese Black meat, but a modification in the panel would be needed to differentiate other breeds. Copyright © 2015 Elsevier Ltd. All rights reserved.

  2. Prevenção a Fraudes em Empresas Industriais de Autopeças na Região do ABCFraud Prevention in the Auto Parts Industry in the ABC RegionPrevención de Fraudes en Empresas Industriales de Autopiezas en la Región del ABC

    Directory of Open Access Journals (Sweden)

    OLIVA, Eduardo de Camargo

    2006-09-01

    Full Text Available RESUMONos últimos anos, os casos de fraudes têm ocupado os meios de comunicação. O que pode contribuir para esta situação é a velocidade das mudanças no ambiente organizacional e os controles internos não estarem conseguindo acompanhar a mesma velocidade, aumentando assim o potencial de práticas de atos ilícitos. Por outro lado, o avanço tecnológico contribui para a informatização, possibilitando melhoria na detecção das fraudes. Esta investigação se propôs a verificar como as empresas praticam a prevenção às fraudes e, para tanto, efetuou-se um levantamento de campo junto as empresas de auto-peças da região do ABC a partir de um critério de estratificação tendo por base a lista do Sindipeças. Como resultado verificou-se que são utilizados alguns controles internos. Porém, o assunto fraude ainda não é tratado com a transparência e cuidados necessários e as empresas necessitariam incorporá-lo como risco inerente ao negócio.ABSTRACTFor many years the fraud cases have been occupying the communication means. One fact that could contribute for this situation are the changes in the organizations are quick and the internal controls tend not follow the same quickness, increasing the practice potential of illicit acts. On the other hand, the technological improvement contributes for information technology, which improves the fraud detection. This investigation had as purpose to verify how the companies practice fraud prevents. For that, it was done a search in some automobile part companies in the ABC region. It was used the stratification criterion, using as basis the Sindipeças list. As result, it was verified that the companies use some internal For many years the fraud cases have been occupying the communication means. One fact that could contribute for this situation are that the changes in the organizations are quick and the internal controls tend not follow the same quickness, increasing the potential practice

  3. Fraud and misconduct in scientific research: a definition and procedures for investigation.

    Science.gov (United States)

    Catano, Victor M; Turk, James

    2007-09-01

    Scientific fraud and misconduct appear to be on the rise throughout the scientific community. Whatever the reasons for fraud and whatever the number of cases, it is important that the academic research community consider this problem in a cool and rational manner, ensuring that allegations are dealt with through fair and impartial procedures. Increasingly, governments have either sought to regulate fraud and misconduct through legislation, or they have left it to universities and research institutions to deal with at the local level. The result has been less than uniform understanding of what constitutes scientific fraud and misconduct and a great deal of variance in procedures used to investigate such allegations. In this paper, we propose a standard definition of scientific fraud and misconduct and procedures for investigation based on natural justice and fairness. The issue of fraud and misconduct should not be left to government regulation by default. The standardized definition and procedures presented here should lead to more appropriate institutional responses in dealing with allegations of scientific fraud and misconduct.

  4. Multisite Machine Learning Analysis Provides a Robust Structural Imaging Signature of Schizophrenia Detectable Across Diverse Patient Populations and Within Individuals.

    Science.gov (United States)

    Rozycki, Martin; Satterthwaite, Theodore D; Koutsouleris, Nikolaos; Erus, Guray; Doshi, Jimit; Wolf, Daniel H; Fan, Yong; Gur, Raquel E; Gur, Ruben C; Meisenzahl, Eva M; Zhuo, Chuanjun; Ying, Hong; Yan, Hao; Yue, Weihua; Zhang, Dai; Davatzikos, Christos

    2017-11-24

    Past work on relatively small, single-site studies using regional volumetry, and more recently machine learning methods, has shown that widespread structural brain abnormalities are prominent in schizophrenia. However, to be clinically useful, structural imaging biomarkers must integrate high-dimensional data and provide reproducible results across clinical populations and on an individual person basis. Using advanced multi-variate analysis tools and pooled data from case-control imaging studies conducted at 5 sites (941 adult participants, including 440 patients with schizophrenia), a neuroanatomical signature of patients with schizophrenia was found, and its robustness and reproducibility across sites, populations, and scanners, was established for single-patient classification. Analyses were conducted at multiple scales, including regional volumes, voxelwise measures, and complex distributed patterns. Single-subject classification was tested for single-site, pooled-site, and leave-site-out generalizability. Regional and voxelwise analyses revealed a pattern of widespread reduced regional gray matter volume, particularly in the medial prefrontal, temporolimbic and peri-Sylvian cortex, along with ventricular and pallidum enlargement. Multivariate classification using pooled data achieved a cross-validated prediction accuracy of 76% (AUC = 0.84). Critically, the leave-site-out validation of the detected schizophrenia signature showed accuracy/AUC range of 72-77%/0.73-0.91, suggesting a robust generalizability across sites and patient cohorts. Finally, individualized patient classifications displayed significant correlations with clinical measures of negative, but not positive, symptoms. Taken together, these results emphasize the potential for structural neuroimaging data to provide a robust and reproducible imaging signature of schizophrenia. A web-accessible portal is offered to allow the community to obtain individualized classifications of magnetic resonance

  5. DETECTION OF REPORTS FALSIFICATION PROVIDED TO A BANK BY A BORROWER USING THE METHOD OF DYNAMIC PARAMETERS ANALYSIS

    Directory of Open Access Journals (Sweden)

    M. S. Lyuft

    2015-01-01

    Full Text Available Summary. The main stop-factors in a landing were formed in the article according to the procedure of the European Bank for Reconstruction and Development by the means of questioning the leading Russian banks that finance small-scale business. It is given the description of this method, also it is identified the main weaknesses of the EBRD methodology. There is a description of the main methods of the borrowing company’s analytical balance and thereupon it is made the conclusion about the necessity of the analysis of the balance’s principal factors across time. The analysis of indicators and factors in the dynamics enables us to see trends in the development of the company, and to identify deviations in the coefficients. Either materiality or difference from normal values of these coefficients may indicate the factors of the borrowers’ misconduct, and in particular it gives evidence concerning falsification of reports provided to a bank. There are stages of information processing for falsification’s detection, excluding the interest from decision-makers about the possibility of lending in the results of a transaction. The formula that determinates the value of net profit falsification has been made on basis of dynamic parameters of the analytical balance and the connection with the administrative profit-and-loss report. Further, the article provides the second method of a determination of the net profit falsification already based on data of the parameters in dynamics namely business profitability rate. The process of calculation Payment To Income - payment to income - an indicator, in order to obtain good data on who falsify net income. Are key strengths of this method of identifying and conclusions paragraph article.

  6. EU FUNDED PROJECTS: MANAGEMENT TOOLS FOR PREVENTING FRAUD – A comparative analysis of Administrative measures in the Member States

    Directory of Open Access Journals (Sweden)

    VIRGINIA CAMPEANU

    2014-11-01

    Full Text Available The purpose of our analysis is to contribute to fighting fraud detrimental to the European Union's financial interests by the dissemination of the knowledge in the field of administrative measures for preventing fraud and irregularities related to the EU Structural funds. In this study we present some theoretical issues as well as the results of a comparative analysis between member states which offer some answers to the question about how much fraud is committed in the EU Structural funds and who are the “champions” of fraud in the last years. Our analysis is structured on 4 parts: a Romania and the European Funds b Irregularities and fraud in the management of the EU projects; c Management tools of Member States to prevent frauds in EU funds- a comparative analysis; d Conclusions regarding Romanian administrative measures to better prevention of cases of suspected fraud.

  7. Pattern analysis of fraud case in Taiwan, China and Indonesia

    Science.gov (United States)

    Kusumo, A. H.; Chi, C.-F.; Dewi, R. S.

    2017-11-01

    The current study analyzed 125 successful fraud cases happened in Taiwan, China, and Indonesia from 2008 to 2012 published in the English online newspapers. Each of the case report was coded in terms of scam principle, information media (information exchange between fraudsters and victim), money media (media used by fraudsters to obtain unauthorized financial benefit) and other additional information which was judged to be relevant. The Chi-square Automatic Interaction Detector (CHAID) was applied to the coded data of information, scam principle and money media to find a subset of predictors that might derive meaningful classifications. A series of flow diagrams was constructed based on CHAID result to illustrate the flow of information (scam) travelling from information media to money media.

  8. COMBATING FRAUD IN CROSS-BORDER MERGER OF COMPANIES

    Directory of Open Access Journals (Sweden)

    Carmen NISTOR

    2013-06-01

    Full Text Available The number of cross-border mergers and acquisitions has increased lately. Along with these the possibilities to commit fraud have multiplied. This article synthesizes the research undertaken so long in this field, aiming to approach specific issues related to fraudulent practices in the reorganizational process of companies.Beginning with the analysis of the international accounting framework regarding companies restructuring operations, we present specific issues related to fraudulent practices. Many researchers have tried to explain the poor performance of the acquisition process and the fact that many deals do not create value to companies involved. In our approach we identify key problems faced and solutions used by acquirers during the stages of the acquisition process. Based on the international practices the results show that cross-border mergers and acquisition is a complex process, in which companies involved have to pay attention to national and international accounting regulation and the features identified in each country.

  9. Reproducibility of science: Fraud, impact factors and carelessness.

    Science.gov (United States)

    Eisner, D A

    2018-01-01

    There is great concern that results published in a large fraction of biomedical papers may not be reproducible. This article reviews the evidence for this and considers some of the factors that are responsible and how the problem may be solved. One issue is scientific fraud. This, in turn, may result from pressures put on scientists to succeed including the need to publish in "high impact" journals. I emphasise the importance of judging the quality of the science itself as opposed to using surrogate metrics. The other factors discussed include problems of experimental design and statistical analysis of the work. It is important that these issues are addressed by the scientific community before others impose draconian regulations. Copyright © 2017 The Author. Published by Elsevier Ltd.. All rights reserved.

  10. Persuasion, self-confidence and resistance : a dual-processing perspective on consumer fraud

    OpenAIRE

    Caldas, Lucas Soares

    2014-01-01

    A fraude é uma prática comum em todo o mundo, sempre envolvendo um agente que usa meios escusos para enganar e obter benefícios à custa de outros. Em grande parte subnotificado devido ao constrangimento social, fraudes são difíceis de prevenir porque mudam rapidamente. No entanto, os processos de influência social por trás deste fenômeno mudam pouco. Pessoas são vítimas de golpes e fraudes contra o consumidor diariamente, no entanto, na maioria dos casos, a vítima poderia ter detectado a frau...

  11. Poster: Report Fraud Waste and Abuse to the EPA OIG Hotline

    Science.gov (United States)

    The EPA OIG hotline receives complaints of fraud, waste, and abuse in EPA and U.S. Chemical Safety Board programs and operations including mismanagement or violations of law, rules, or regulations by EPA employees or program participants.

  12. 32 CFR 516.68 - Program Fraud Civil Remedies Act (PFCRA).

    Science.gov (United States)

    2010-07-01

    ... PFCRA as Authority Head are delegated to the Army General Counsel. The Chief, Intellectual Property Law... Fraud Civil Remedies Act (PFCRA). (a) PFCRA was enacted on 21 October 1986 (Public Law 99-509) and...

  13. PENGARUH PENGALAMAN DAN PROFESIONALISME AKUNTAN FORENSIK TERHADAP KUALITAS BUKTI AUDIT GUNA MENGUNGKAP FRAUD

    Directory of Open Access Journals (Sweden)

    Rozmita Dewi Yuniarti R

    2015-04-01

    Full Text Available The purpose of this study is to find out how the influence of forensic accountant's experience and professionalism on the quality of audit evidence to reveal fraud. Hypothesis in this research is experience of forensic accountant have positive effect to quality of audit evidence to reveal fraud and professionalism of forensic accountant have positive effect to quality of audit evidence to reveal fraud. The research method used is associative method. While the technique of data analysis using correlation coefficient analysis and coefficient of determination analysis. Quantitative data is the primary data. Primary data in the form of questionnaires collected from forensic accountants at the Representative Board of Finance and Development of West Java Province. The results showed that forensic accountant experience and forensic accountant professionalism positively influence the quality of audit evidence to reveal fraud

  14. Assessing the Risk of Fraud at Olympus and Identifying an Effective Audit Plan

    National Research Council Canada - National Science Library

    Fukukawa, Hironori; Mock, Theodore J; Srivastava, Rajendra P

    2014-01-01

    .... The approach incorporates a rigorous approach to assessing risk and current standards and conventions to fraud risk assessment not in practice during the period when a substantial financial statement...

  15. Percepciones estudiantiles sobre el fraude académico: hallazgos y reflexiones pedagógicas.

    Directory of Open Access Journals (Sweden)

    Claudia Lucía Ordóñez

    2006-04-01

    Full Text Available The present article gives information about the findings of the third stage of a research project on academic fraud that has been conducted by the Centro de Investigación y Formación en Educación, CIFE, from the Andes University, Bogotá, with the purpose of developing interventions to fight it. Facing upsetting findings in the first two stages about the frequency of fraudulent behaviors and the reasons given by the students to justify academic fraud, we conducted a detailed qualitative study that analyzes these reasons. From the results we propose a cultural explanation for students' decisions on academic fraud, instead of one that only takes into account factors related to individual moral development. Then we use constructivist learning principles and their possible applications to support the need to fight against academic fraud from pedagogical change.

  16. PREVENTION OF FRAUD IN THE AREA OF VALUE ADDED TAX WITHIN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Sonja Cindori

    2016-12-01

    Full Text Available Frauds that occur in the area of value added tax damage not only financial interests of the state, but also the financial interests of the European Union. The phenomenon of fraud in the scope of the value added tax system appeared in 1993 upon the abolition of customs controls. Due to the application of the cross-border taxation system for transactions within the European Union based on the destination principle, tax frauds occur in transactions in goods, and later in connection with transactions in services, as well. The paper deals with reasons for the occurrence of these types of frauds, with markets that are subject to illegal activity and with an analysis of possible solutions for their prevention. Since certain prevention solutions are already in use, the paper analyses their effectiveness and presents the possibility of their combination.

  17. El Fraude inmobiliario y otros riesgos transaccionales En el derecho costarricense

    National Research Council Canada - National Science Library

    Torrealba, Federico

    2007-01-01

    El articulo explora los alcances del fraude inmobiliario registral y sus modalidades, asi como soluciones encontradas de las Salas civil y penal de nuestra Corte Suprema de Justicia, basadas a nuestro...

  18. Jornadas CONSUMIDORES, USUARIOS Y ENTIDADES FINANCIERAS ANTE EL FRAUDE ELECTRÓNICO 2010

    OpenAIRE

    Cotino Hueso, Lorenzo

    2010-01-01

    Fraude electrónico: problemas legales; ¿Posibles soluciones?, a cargo de D. Eduard. A. Chaveli Donet, Abogado especializado en TICs, Socio-Director de Audedatos, Vicepresidente de la Sección de Derecho Informático del ICAV y Vicepresidente segundo de la Asociación Profesional Española de Privacidad (APEP). Segunda mesa temática: Entidades financieras, usuarios de banca y fraude electrónico: Problemas y soluciones.

  19. Countering fraud in the insurance industry : a case study of Malaysia

    OpenAIRE

    Mohamed, Mudzamir

    2013-01-01

    Insurance fraud is noted as one of the most significant challenges to the financial stability of the insurance market (Wells, 2011; Yusuf & Babalola, 2009). The main purpose of this study is to explore and access the magnitude of the issues in a company setting and gather responses from the general environment regarding this threat. Due to the Malaysian cultural set up, there are gaps of research in this topic as fraud issues are considered sensitive and taboo. Although some researchers have ...

  20. Medicare, Medicaid fraud a billion-dollar art form in the US

    Science.gov (United States)

    Korcok, M

    1997-01-01

    Medicare and Medicaid fraud costs billions of dollars each year in the US. Investigators have shown that fraud is found in all segments of the health care system. Even though the Canadian system has stricter regulations and tighter controls, can regulators here afford to be complacent about believing that such abuse would not happen here? One province has established an antifraud unit to monitor its health insurance scheme; it already has 1 prosecution under its belt. PMID:9141996

  1. Some Considerations on the Fiscal Fraud Resulted from the Assignment of Social Shares

    OpenAIRE

    Dumitrescu Serju; Avram Marioara

    2013-01-01

    In our paper we shall try to present two mechanisms of fiscal fraud used when assigning the social shares held by natural persons at limited corporations. The first mechanism of fiscal fraud will refer to the assignment of social shares belonging to a corporation that registers commercial obligations to creditors and suppliers or fiscal obligations to the state institutions. The second mechanism will refer to the assignment of the social shares held by a coporation that has obtained a profit ...

  2. Fraud and misconduct in science: the stem cell seduction: Implications for the peer-review process.

    Science.gov (United States)

    van der Heyden, M A G; van de Ven, T; Opthof, T

    2009-01-01

    Scientific misconduct and fraud occur in science. The (anonymous) peer review process serves as goalkeeper of scientific quality rather than scientific integrity. In this brief paper we describe some limitations of the peer-review process. We describe the catastrophic facts of the 'Woo-Suk Hwang fraud case' and raise some ethical concerns about the issue. Finally, we pay attention to plagiarism, autoplagiarism and double publications. (Neth Heart J 2009;17:25-9.).

  3. An Overview of the Legal framework of Advanced Fee Fraud and Cybercrime in Nigeria

    Directory of Open Access Journals (Sweden)

    Mu’azu Abdullahi Saulawa

    2016-08-01

    Full Text Available The paper seeks to discuss an overview on the advanced fee fraud offences as well as cybercrime in Nigerian. The aims of the paper focus on discussing the advanced fee fraud under the related provisions of Advanced Fee Fraud Act 2006 on the success of the law in addressing the practices of crimes in relation to information technology. The paper also discusses the cybercrimes in Nigeria with a brief look out on the Cybercrime (Prohibition and Prevention Act 2015. Further, it also aims at examining the application of the law in the fraud offences which raises an issue of the regulatory framework of the cybercrime. The methodology adopted by the paper is doctrinal approach method wherein both primary and secondary sources of data were analysed, particularly the local laws and other relevant documents. The finding of the paper reveals that the relevant section of the in the Advanced Fee Fraud Act that deals with electronic communication has not been invoked. This is because the discussed relevant law under the advanced fee fraud did not in any away deal with cases concerning electronic communication under section 13. The paper recommends that there is a need to strengthen the adequacy of the legal framework on the Cybercrimes so as to checkmate such practices in Nigeria.

  4. The Role of Cognition, Personality, and Trust in Fraud Victimization in Older Adults.

    Science.gov (United States)

    Judges, Rebecca A; Gallant, Sara N; Yang, Lixia; Lee, Kang

    2017-01-01

    Older adults are more at risk to become a victim of consumer fraud than any other type of crime (Carcach et al., 2001) but the research on the psychological profiles of senior fraud victims is lacking. To bridge this significant gap, we surveyed 151 (120 female, 111 Caucasian) community-dwelling older adults in Southern Ontario between 60 and 90 years of age about their experiences with fraud. Participants had not been diagnosed with cognitive impairment or a neurological disorder by their doctor and looked after their own finances. We assessed their self-reported cognitive abilities using the MASQ, personality on the 60-item HEXACO Personality Inventory, and trust tendencies using a scale from the World Values Survey. There were no demographic differences between victims and non-victims. We found that victims exhibit lower levels of cognitive ability, lower honesty-humility, and lower conscientiousness than non-victims. Victims and non-victims did not differ in reported levels of interpersonal trust. Subsequent regression analyses showed that cognition is an important component in victimization over and above other social factors. The present findings suggest that fraud prevention programs should focus on improving adults' overall cognitive functioning. Further investigation is needed to understand how age-related cognitive changes affect vulnerability to fraud and which cognitive processes are most important for preventing fraud victimization.

  5. Food Safety, Food Fraud, and Food Defense: A Fast Evolving Literature.

    Science.gov (United States)

    Manning, Louise; Soon, Jan Mei

    2016-04-01

    Intentional food crime is plural in nature in terms of the types of crime and the differing levels of financial gain. Successful models of food crime are dependent on how well the crime has been executed and at what point, or even if, detection actually occurs. The aim of this paper is to undertake a literature review and critique the often contradictory definitions that can be found in the literature in order to compare and contrast existing food crime risk assessment tools and their application. Food safety, food defense, and food fraud risk assessments consider different criteria in order to determine the degree of situational risk for each criteria and the measures that need to be implemented to mitigate that risk. Further research is required to support the development of global countermeasures, that are of value in reducing overall risk even when the potential hazards may be largely unknown, and specific countermeasures that can act against unique risks. © 2016 Institute of Food Technologists®

  6. Noise-reducing algorithms do not necessarily provide superior dose optimisation for hepatic lesion detection with multidetector CT.

    Science.gov (United States)

    Dobeli, K L; Lewis, S J; Meikle, S R; Thiele, D L; Brennan, P C

    2013-03-01

    To compare the dose-optimisation potential of a smoothing filtered backprojection (FBP) and a hybrid FBP/iterative algorithm to that of a standard FBP algorithm at three slice thicknesses for hepatic lesion detection with multidetector CT. A liver phantom containing a 9.5-mm opacity with a density of 10 HU below background was scanned at 125, 100, 75, 50 and 25 mAs. Data were reconstructed with standard FBP (B), smoothing FBP (A) and hybrid FBP/iterative (iDose(4)) algorithms at 5-, 3- and 1-mm collimation. 10 observers marked opacities using a four-point confidence scale. Jackknife alternative free-response receiver operating characteristic figure of merit (FOM), sensitivity and noise were calculated. Compared with the 125-mAs/5-mm setting for each algorithm, significant reductions in FOM (pSuperior performance for hepatic lesion detection was not shown with either a smoothing FBP algorithm or a hybrid FBP/iterative algorithm compared with a standard FBP technique, even though noise reduction with thinner slices was demonstrated with the alternative approaches. Reductions in image noise with non-standard CT algorithms do not necessarily translate to an improvement in low-contrast object detection.

  7. Notes on Error or Fraud? Posthumous Book of Ernesto Pollitt

    Directory of Open Access Journals (Sweden)

    Tomás Caycho Rodríguez

    2016-10-01

    Full Text Available El año 2016 se inicia con una lamentable noticia para la comunidad psicológica peruana e internacional: la muerte del Dr. Ernesto Pollitt Burga, considerado uno de los psicólogos peruanos más importantes en nuestro país y el de mayor renombre internacional (Arias, 2016; Caycho, 2016; Raez, 2016, especialista en diversos temas relacionados con el desarrollo infantil, como los efectos de la alimentación y malnutrición en el desarrollo y la conducta infantil. Meses después de su fallecimiento, la Pontifica Universidad Católica del Perú (PUCP, en donde Pollitt siguió los estudios de Psicología, a través de su fondo editorial, acaba de publicar de manera póstuma el último libro del afamado psicólogo nacional, titulado ¿Error o fraude? Engaños y equivocaciones en la investigación psicobiológica infantil, el cual se ocupa de un importante aunque escasamente comprendido tema: la formulación de políticas sociales, basadas en evidencias científicas válidas y confiables, destinadas a mejorar la salud y las condiciones de vida de la infancia.

  8. A study to investigate the reasons for bank frauds and the implementation of preventive security controls in Indian banking industry

    Directory of Open Access Journals (Sweden)

    Khanna, A.

    2009-01-01

    Full Text Available This paper examines the issue of frauds from the perspective of banking industry. The study seeks to evaluate the various causes that are responsible for banks frauds. It aims to examine the extent to which bank employees follow the various fraud prevention measures including the ones prescribed by Reserve Bank of India. It aims to give an insight on the perception of bank employees towards preventive mechanism and their awareness towards various frauds. The study signifies the importance of training in prevention of bank frauds. A strong system of internal control and good employment practices prevent frauds and mitigate losses. The research reveals that implementation of various internal control mechanisms are not up to the mark. The results indicate that lack of training, overburdened staff, competition, low compliance level (the degree to which procedures and prudential practices framed by Reserve bank of India to prevent frauds are followed are the main reasons for bank frauds. The banks should take the rising graph of bank frauds seriously and need to ensure that there is no laxity in internal control mechanism.

  9. Contrary to Psychological and Popular Opinion, There Is No Compelling Evidence That Older Adults Are Disproportionately Victimized by Consumer Fraud.

    Science.gov (United States)

    Ross, Michael; Grossmann, Igor; Schryer, Emily

    2014-07-01

    According to psychological and popular opinion, older persons are especially susceptible to consumer fraud. Research on cognitive and affective aging reveals age-related changes that could increase the vulnerability of older persons to consumer fraud. However, this research does not show that consumer fraud actually is more prevalent among older persons. In generalizing from laboratory findings of cognitive decline to age differences in the prevalence of consumer fraud, psychologists may underestimate the influence in everyday life of possible protective factors associated with old age, including increased experience and changes in goals, lifestyle, income, as well as purchasing and risk behaviors. We review evidence on the prevalence of consumer fraud and conclude that there is no clear indication that it is more prevalent among older persons. Aggregating across all consumer frauds, there is evidence that consumer fraud is less common among older persons than adults of other ages. This evidence is potentially flawed, however, because of failings inherent in the methodologies. In the absence of irrefutable data, it is premature to conclude that consumer fraud is less prevalent among older adults, but it is also premature to conclude that consumer fraud is more prevalent among older persons, as is assumed in conventional and psychological wisdom. © The Author(s) 2014.

  10. Noise-reducing algorithms do not necessarily provide superior dose optimisation for hepatic lesion detection with multidetector CT

    Science.gov (United States)

    Dobeli, K L; Lewis, S J; Meikle, S R; Thiele, D L; Brennan, P C

    2013-01-01

    Objective: To compare the dose-optimisation potential of a smoothing filtered backprojection (FBP) and a hybrid FBP/iterative algorithm to that of a standard FBP algorithm at three slice thicknesses for hepatic lesion detection with multidetector CT. Methods: A liver phantom containing a 9.5-mm opacity with a density of 10 HU below background was scanned at 125, 100, 75, 50 and 25 mAs. Data were reconstructed with standard FBP (B), smoothing FBP (A) and hybrid FBP/iterative (iDose4) algorithms at 5-, 3- and 1-mm collimation. 10 observers marked opacities using a four-point confidence scale. Jackknife alternative free-response receiver operating characteristic figure of merit (FOM), sensitivity and noise were calculated. Results: Compared with the 125-mAs/5-mm setting for each algorithm, significant reductions in FOM (p<0.05) and sensitivity (p<0.05) were found for all three algorithms for all exposures at 1-mm thickness and for all slice thicknesses at 25 mAs, with the exception of the 25-mAs/5-mm setting for the B algorithm. Sensitivity was also significantly reduced for all exposures at 3-mm thickness for the A algorithm (p<0.05). Noise for the A and iDose4 algorithms was approximately 13% and 21% lower, respectively, than for the B algorithm. Conclusion: Superior performance for hepatic lesion detection was not shown with either a smoothing FBP algorithm or a hybrid FBP/iterative algorithm compared with a standard FBP technique, even though noise reduction with thinner slices was demonstrated with the alternative approaches. Advances in knowledge: Reductions in image noise with non-standard CT algorithms do not necessarily translate to an improvement in low-contrast object detection. PMID:23392194

  11. THE RISK OF FRAUD WITHOUT IMPLEMENTATION OF THE PILLARS OF CORPORATE GOVERNANCE AT THE LEVEL OF CREDIT INSTITUTIONS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    VLAD MARIANA

    2013-02-01

    Full Text Available In this article, the authors seek to emphasize the risk factors that may occur due to not implementing or faultyimplementation of corporate governance for credit institutions, and its role in fraud prevention and detection. To avoidinappropriate governance, top management should have special preoccupations for the development of strategies,developing internal control policies by which to determine and evaluate the risks of the organization. Corporategovernance starts with a broad range of beneficiaries (stakeholders who contribute with resources to an organization(investments, taxes, charitable contributions, etc. Those members are the direct and indirect beneficiaries of theorganizational unit to be regulated. Corporate governance involving several parties: the leadership board, the internalauditors or those of the external environment. In some cases, regulatory authorities or professional associations,contribute to this process.

  12. 78 FR 27408 - Revised OIG's Provider Self-Disclosure Protocol

    Science.gov (United States)

    2013-05-10

    ... conduct, quantify damages, and report the conduct to OIG to resolve the provider's liability under OIG's civil monetary penalty (CMP) authorities. Since the original publication, we identified areas where... potential fraud involving the Federal health care programs (as defined in section 1128B(f) of the Social...

  13. Support provider's appraisal detection bias and the efficacy of received support in medical students preparing for an exam.

    Science.gov (United States)

    Knoll, Nina; Schulz, Ute; Schwarzer, Ralf; Rosemeier, Hans Peter

    2006-09-01

    Matching social support to the recipient's needs requires diagnostic sensitivity on the part of the provider. In particular, support needs to be responsive to the recipient's stress-related appraisals to be maximally effective. To assess the impact of bias in interpersonal stress assessment, medical students in 43 dyads reported on their own and each other's stress appraisals, social support, affect and performance during a 5-day preparation period culminating in a multiple choice examination. Less biased perceptions of loss appraisals by support providers within dyads were followed by support transactions associated with lower negative affect and better exam performance among recipients. More biased perceptions of threat appraisals were followed by increases in the recipients' negative affect. Results therefore suggest that support is more effective when the provider understands the recipient's concerns.

  14. Outlier Detection and Explanation for Domain Experts

    DEFF Research Database (Denmark)

    Micenková, Barbora

    In many data exploratory tasks, extraordinary and rarely occurring patterns called outliers are more interesting than the prevalent ones. For example, they could represent frauds in insurance, intrusions in network and system monitoring, or motion in video surveillance. Decades of research have...... produced various outlier detection algorithms. It is commonly known that these algorithms are difficult to apply and interpret in practice for a variety of reasons. In this thesis we propose novel algorithms that provide robust performance, support for validation and interpretability for outlier detection...... in practice and we empirically evaluate them on synthetic and real world data sets. First, we tackle the problem that most algorithms leave the end user without any explanation of how or why the identified outliers deviate. Such knowledge is important for domain experts in order to be able to validate...

  15. Tipos de fraudes en carnes y productos cárnicos: una revisión

    Directory of Open Access Journals (Sweden)

    T. Espinoza

    2015-01-01

    Full Text Available En años recientes la importancia del control de alimentos, en cuanto a la identificación de sus componentes para evitar fraudes, ha crecido tanto en interés en las organizaciones estatales como en las empresas y en las industrias. La globalización, el aumento de las importaciones y exportaciones, y los tratados de libre comercio han propiciado un mayor intercambio y acceso de los alimentos a nivel mundial; junto con ello los problemas asociados a los fraudes tales como la adulteración, sustitución, la intencionalidad, y falsificación se han incrementado. Por ello, se han reportado varios trabajos asociados al fraude alimentario, donde en la mayoría de ellas se muestran aplicaciones de nuevas técnicas de identificación. Sin embargo, una discusión acerca de los tipos de fraude y su impacto sobre la sociedad, el bioterrorismo y la religión, ha sido poco abordada. Esta revisión se enfoca básicamente en describir los tipos de fraude en alimentos más comunes. Así como, se mencionan las recientes técnicas disponibles para detectar una adulteración en carnes.

  16. Risicoprofielen en het opsporen van fraude bij een Wwb-uitkering

    Directory of Open Access Journals (Sweden)

    N.F. Reelick

    2010-03-01

    De laatste jaren is er binnen sociale diensten in Nederland veel aandacht geweest voor een strikt handhavingsbeleid ten aanzien van bijstandsuitkering. Het hanteren van een risicoprofiel is hierbij een veel gebruikte methode. Een risicoprofiel is opgebouwd uit factoren waarvan wordt verwacht dat zij voorspellen of een uitkeringsgerechtigde zich in zal laten met fraude. Bij Sociale Zaken en Werkgelegenheid (SoZaWe in Rotterdam is onderzoek gedaan in hoeverre gegevens die zijn opgeslagen in de bestanden van de dienst in relatie staan met fraude. Daarnaast is een onderzoek gedaan in hoeverre factoren die vanuit een theoretisch standpunt in relatie met fraude zouden kunnen staan tot een verbetering van een risicoprofiel kunnen leiden. Uit de beide onderzoeken blijkt dat de gegevens uit de bestanden van SoZaWe een geringe voorspellende waarde hebben. Deze kan iets verbeterd worden door er factoren aan toe te voegen als de attitude van de klant tegenover fraude en beoordeling van de kansen om gecontroleerd te worden en gepakt te worden voor fraude. Het gebruik van risicoprofielen, waarbij alleen van gegevens uit de bestanden van de Sociale Diensten wordt uitgegegaan moet met de grootst mogelijke terughoudendheid gebeuren.

  17. Science ethics education part I. Perception and attitude toward scientific fraud among medical researchers.

    Science.gov (United States)

    Vuckovic-Dekic, L; Gavrilovic, D; Kezic, I; Bogdanovic, G; Brkic, S

    2011-01-01

    To assess the knowledge of basic principles of responsible conduct of research and attitude toward the violations of good scientific practice among graduate biomedical students. A total of 361 subjects entered the study. The study group consisted mainly of graduate students of Medicine (85%), and other biomedical sciences (15%). Most participants were on PhD training or on postdoctoral training. A specially designed anonymous voluntary multiple-choice questionnaire was distributed to them. The questionnaire consisted of 43 questions divided in 7 parts, each aimed to assess the participants' previous knowledge and attitudes toward ethical principles of science and the main types of scientific fraud, falsification, fabrication of data, plagiarism, and false authorship. Although they considered themselves as insufficiently educated on science ethics, almost all participants recognized all types of scientific fraud, qualified these issues as highly unethical, and expressed strong negative attitude toward them. Despite that, only about half of the participants thought that superiors-violators of high ethical standards of science deserve severe punishment, and even fewer declared that they would whistle blow. These percentages were much greater in cases when the students had personally been plagiarized. Our participants recognized all types of scientific fraud as violation of ethical standards of science, expressed strong negative attitude against fraud, and believed that they would never commit fraud, thus indicating their own high moral sense. However, the unwillingness to whistle blow and to punish adequately the violators might be characterized as opportunistic behavior.

  18. Nonphysician Care Providers Can Help to Increase Detection of Cognitive Impairment and Encourage Diagnostic Evaluation for Dementia in Community and Residential Care Settings.

    Science.gov (United States)

    Maslow, Katie; Fortinsky, Richard H

    2018-01-18

    In the United States, at least half of older adults living with dementia do not have a diagnosis. Their cognitive impairment may not have been detected, and some older adults whose physician recommends that they obtain a diagnostic evaluation do not follow through on the recommendation. Initiatives to increase detection of cognitive impairment and diagnosis of dementia have focused primarily on physician practices and public information programs to raise awareness about the importance of detection and diagnosis. Nonphysician care providers who work with older adults in community and residential care settings, such as aging network agencies, public health agencies, senior housing, assisted living, and nursing homes, interact frequently with older adults who have cognitive impairment but have not had a diagnostic evaluation. These care providers may be aware of signs of cognitive impairment and older adults' concerns about their cognition that have not been expressed to their physician. Within their scope of practice and training, nonphysician care providers can help to increase detection of cognitive impairment and encourage older adults with cognitive impairment to obtain a diagnostic evaluation to determine the cause of the condition. This article provides seven practice recommendations intended to increase involvement of nonphysician care providers in detecting cognitive impairment and encouraging older adults to obtain a diagnostic evaluation. The Kickstart-Assess-Evaluate-Refer (KAER) framework for physician practice in detection and diagnosis of dementia is used to identify ways to coordinate physician and nonphysician efforts and thereby increase the proportion of older adults living with dementia who have a diagnosis. © The Author(s) 2018. Published by Oxford University Press on behalf of The Gerontological Society of America. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

  19. Risque associé à l'utilisation de la loi de Benford pour détecter les fraudes dans le secteur de la mode

    OpenAIRE

    Bonache, Adrien,; Moris, Karen; Maurice, Jonathan

    2009-01-01

    Objectives. This paper aims to show that it's not always possible to detect fraud in sales volume with Benford's law. Data. I use video games hardwares sales volume, in Japan (from april 1989), in United-States, France, Germany and United-Kigngdom (from november 2000). Study Design. After a short review of litterature and an introduction of my method, I test the adequation with Benford's law of my 56 weekly sales volume time series with khi-square statistics. Then, I present the bias and thei...

  20. Risque associé à l'utilisation de la loi de Benford pour détecter les fraudes dans le secteur de la mode

    OpenAIRE

    Bonache, Adrien,; Moris, Karen; Maurice, Jonathan

    2009-01-01

    Objectives. This paper aims to show that it's not always possible to detect fraud in sales volume with Benford's law. Data. I use video games hardwares sales volume, in Japan (from april 1989), in United-States, France, Germany and United-Kigngdom (from november 2000). Study Design. After a short review of litterature and an introduction of my method, I test the adequation with Benford's law of my 56 weekly sales volume time series with khi-square statistics. Then, I present the bias a...

  1. Operational circular No.10 – Principles and procedures governing investigation of fraud

    CERN Multimedia

    2013-01-01

    Operational Circular No. 10 entitled “Principles and procedures governing investigation of Fraud”, approved by the Director-General following discussion at the Standing Concertation Committee meeting of 4 December 2012 and entering into force on 1 January 2013, is available on the intranet site of the Human Resources Department.   This circular is applicable to all persons working at or on behalf of CERN. The purpose of this new operational circular is to specify the definition of fraud and to lay down the Organization’s fraud investigation process pursuant to the CERN Anti-fraud Policy and in accordance with the principles of due process. Department Head Office HR Department

  2. Health Care Fraud: Characteristics, Sanctions, and Prevention. Briefing Report to the Honorable William V. Roth, Jr., U.S. Senate.

    Science.gov (United States)

    General Accounting Office, Washington, DC. Accounting and Financial Management Div.

    At the request of Senator William Roth, Jr., the General Accounting Office (GAO) reviewed Medicare and Medicaid fraud investigations that agency inspectors general referred to the Department of Justice for prosecution to identify characteristics of alleged fraud against the government and to determine actions taken against those caught defrauding…

  3. 78 FR 21314 - Medicare and State Health Care Programs: Fraud and Abuse; Electronic Health Records Safe Harbor...

    Science.gov (United States)

    2013-04-10

    ... Programs: Fraud and Abuse; Electronic Health Records Safe Harbor Under the Anti-Kickback Statute AGENCY...). Additionally, we considered whether removing this condition would increase the risk of fraud or abuse posed by... Committee on Science and Technology, available at http://science.house.gov/sites/republicans.science.house...

  4. DETECTING EVIDENCE OF NON-COMPLIANCE IN SELF-REPORTED POLLUTION EMISSIONS DATA: AN APPLICATION OF BENFORD'S LAW

    OpenAIRE

    Dumas, Christopher F.; Devine, John H.

    2000-01-01

    The paper introduces Digital Frequency Analysis (DFA) based on Benford's Law as a new technique for detecting non-compliance in self-reported pollution emissions data. Public accounting firms are currently adopting DFA to detect fraud in financial data. We argue that DFA can be employed by environmental regulators to detect fraud in self-reported pollution emissions data. The theory of Benford's Law is reviewed, and statistical justifications for its potentially widespread applicability are p...

  5. Evaluation of a thoracic ultrasound training module for the detection of pneumothorax and pulmonary edema by prehospital physician care providers.

    Science.gov (United States)

    Noble, Vicki E; Lamhaut, Lionel; Capp, Roberta; Bosson, Nichole; Liteplo, Andrew; Marx, Jean-Sebastian; Carli, Pierre

    2009-01-12

    While ultrasound (US) has continued to expedite diagnosis and therapy for critical care physicians inside the hospital system, the technology has been slow to diffuse into the pre-hospital system. Given the diagnostic benefits of thoracic ultrasound (TUS), we sought to evaluate image recognition skills for two important TUS applications; the identification of B-lines (used in the US diagnosis of pulmonary edema) and the identification of lung sliding and comet tails (used in the US diagnosis of pneumothorax). In particular we evaluated the impact of a focused training module in a pre-hospital system that utilizes physicians as pre-hospital providers. 27 Paris Service D'Aide Médicale Urgente (SAMU) physicians at the Hôpital Necker with varying levels of US experience were given two twenty-five image recognition pre-tests; the first test had examples of both normal and pneumothorax lung US and the second had examples of both normal and pulmonary edema lung US. All 27 physicians then underwent the same didactic training modules. A post-test was administered upon completing the training module and results were recorded. Pre and post-test scores were compared for both the pneumothorax and the pulmonary edema modules. For the pneumothorax module, mean test scores increased from 10.3 +/- 4.1 before the training to 20.1 +/- 3.5 after (p image recognition skills for physicians both with and without previous ultrasound experience. Given that rapid diagnosis of these conditions in the pre-hospital system can change therapy, especially in systems where physicians can integrate this information into treatment decisions, the further diffusion of this technology would seem to be beneficial and deserves further study.

  6. Percepciones públicas del fraude electoral en México

    Directory of Open Access Journals (Sweden)

    Andreas Schedler

    1999-06-01

    Full Text Available After a long history of electoral fraud, Mexicana entered the 1990s with deep skepticism towardspolitical elections. Subsequent electoral reforma succeeded to bring fraud under control. How did Mexican citizens react to these institutional changes f Did they hibernate under theprotectivecover of un unchanging "culture ofdistrust"? Or did they adapt their expectations to thenew realities? Thearticlesupports the hypothesis ofchange. Analyzing a set of formerly disperse opinwn poli data, it arrives at an optimisticpicture: Trust in elections has steadily increased since 1988.

  7. The Criminal Offense of Credit/Debit Card Fraud and the Implementation of Its Sanction on Indonesian Criminal Law

    Directory of Open Access Journals (Sweden)

    Antonius Maria Laot Kian

    2015-04-01

    Full Text Available The aims of the study are to determine the legal arrangements and the application of criminal sanctions against the crime of credit/debit card fraud in Indonesia. The type of study was a normative research by classifying the provisions relevant to the crime of credit/debit card fraud is based on Law No. 11 Year 2008 concerning Information and Electronic Transactions; otherwise it is used also Convention on Cyber crime 2001. Analysis of legal materials made through a law (statue approach to create an ius constituendum regarding the application of criminal sanctions against crime credit/debit card fraud. The results of the research indicated that the legal arrangements and criminal sanctions against the crime of credit/debit card fraud in Indonesia is still relatively minimal. First, not integrated article that directly regulates computer related fraud. Second, not arranged in the form of criminal sanctions for actions that are restitution culprit.

  8. 32 CFR Appendix D to Part 516 - Department of Defense Directive 7050.5, Coordination of Remedies for Fraud and Corruption Related...

    Science.gov (United States)

    2010-07-01

    ..., Coordination of Remedies for Fraud and Corruption Related to Procurement Activities D Appendix D to Part 516..., Coordination of Remedies for Fraud and Corruption Related to Procurement Activities Department of Defense Directive June 7, 1989, Number 7050.5, IG, DOD Subject: Coordination of Remedies for Fraud and Corruption...

  9. Improving Orthopedic Resident Knowledge of Documentation, Coding, and Medicare Fraud.

    Science.gov (United States)

    Varacallo, Matthew A; Wolf, Michael; Herman, Martin J

    Most residency programs still lack formal education and training on the basic clinical documentation and coding principles. Today's physicians are continuously being held to increasing standards for correct coding and documentation, yet little has changed in the residency training curricula to keep pace with these increasing standards. Although there are many barriers to implementing these topics formally, the main concern has been the lack of time and resources. Thus, simple models may have the best chance for success at widespread implementation. The first goal of the study was to assess a group of orthopedic residents' fund of knowledge regarding basic clinical documentation guidelines, coding principles, and their ability to appropriately identify cases of Medicare fraud. The second goal was to analyze a single, high-yield educational session's effect on overall resident knowledge acquisition and awareness of these concepts. Orthopedic residents belonging to 1 of 2 separate residency programs voluntarily and anonymously participated. All were asked to complete a baseline assessment examination, followed by attending a 45-minute lecture given by the same orthopedic faculty member who remained blinded to the test questions. Each resident then completed a postsession examination. Each resident was also asked to self-rate his or her documentation and coding level of comfort on a Likert scale (1-5). Statistical significance was set at p examination scores were no different between senior and junior residents (p > 0.20). The high-yield teaching session significantly improved the average total examination scores at both sites (p 0.10). The current healthcare environment necessitates better physician awareness regarding clinical documentation guidelines and coding principles. Very few adjustments to incorporate these teachings have been made to most residency training curricula, and the lack of time and resources remains the concern of many surgical programs. We have

  10. FIGHTING AGAINST EVASION AND FRAUD IN THE FIELD OF ASSESSMENTS, TAXES AND CONTRIBUTIONS BY PROMOTING A GOOD FISCAL GOVERNANCE

    Directory of Open Access Journals (Sweden)

    SĂLCEANU ALEXANDRU

    2014-05-01

    Full Text Available Nobody doubts anymore about the indispensable role of assessments, taxes and contributions in providing the necessary resources for financing public interest activities, that represent at the same time, through tax policies, an important lever used to mitigate circumstancial fluctuations on the market, in order to achieve macroeconomic objectives. Given this context, tax evasion and fraud represent major threats that hinder the completion of the state’s functions in good conditions, as well as the achievement of some performance criteria imposed by the quality of Romania as an European Union member. That is why, in order to counteract such negative phenomena, decisive actions are necessary towards a good tax governance that can help us to protect the fairness of our tax system, to promote competitiveness, ensuring thus Romania's progress.

  11. Rapid methodology via mass spectrometry to quantify addition of soybean oil in extra virgin olive oil: A comparison with traditional methods adopted by food industry to identify fraud.

    Science.gov (United States)

    da Silveira, Roberta; Vágula, Julianna Matias; de Lima Figueiredo, Ingrid; Claus, Thiago; Galuch, Marilia Bellanda; Santos Junior, Oscar Oliveira; Visentainer, Jesui Vergilio

    2017-12-01

    Fast and innovative methodology to monitors the addition of soybean oil in extra virgin olive oil was developed employing ESI-MS with ionization operating in positive mode. A certified extra virgin olive oil and refined soybean oil samples were analyzed by direct infusion, the identification of a natural lipid marker present only in soybean oil (m/z 886.68 [TAG+NH4]+) was possible. The certified extra virgin olive oil was purposely adulterated with soybean oil in different levels (1, 5, 10, 20, 50, 70, 90%) being possible to observe that the new methodology is able to detect even small fraud concentration, such as 1% (v/v). Additionally, commercial samples were analyzed and were observed the addition of soybean oil as a common fraud in this segment. This powerful analytical method proposed could be applied as routine analysis by control organization, as well as food industries, considering its pronounced advantages; simplicity, rapidity, elevated detectability and minor amounts of sample and solvent consumed. Copyright © 2017 Elsevier Ltd. All rights reserved.

  12. COMBATING FRAUD WITH INFORMATION TECHNOLOGIES. E-ACCOUNTING DOCUMENT … A SOLUTION?

    Directory of Open Access Journals (Sweden)

    Monica PUIU

    2013-06-01

    Full Text Available Knowledge society led, simultaneously, to the globalization of fraud potential. In this purpose, numerous tools and computer techniques have been created in order to combat fraud. Analyzing the main characteristics and specific operations we consider that all have a great drawback: they don’t allow the identification of irregularities or fraud in real time, exactly when they occur. From this perspective, the purpose of this article is to introduce a new concept of software which, once implemented, will not only allow access to such data in real time, but, at the same time, will facilitate the work of auditors. The article presents the basic principles for the functioning mode of such applications. Located at the concept stage, the design and implementation of this program involves collaboration between many national bodies (CECCAR, CAFR, MFP and adapting accounting legislation in the field. However we consider that this can be the future of a small percent of economic frauds and less work for auditors or state institution in this field.

  13. Perceptions of Biometric Experts on Whether or Not Biometric Modalities Will Combat Identity Fraud

    Science.gov (United States)

    Edo, Galaxy Samson

    2012-01-01

    Electronic-authentication methods, no matter how sophisticated they are in preventing fraud, must be able to identify people to a reasonable degree of certainty before any credentials are assured (Personix, 2006). User authentication is different from identity verification, and both are separate but vital steps in the process of securing…

  14. 42 CFR 1001.951 - Fraud and kickbacks and other prohibited activities.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 5 2010-10-01 2010-10-01 false Fraud and kickbacks and other prohibited activities... and extent of any adverse physical, mental, financial or other impact the conduct had on program... documented mental, emotional, or physical condition before or during the commission of the prohibited act(s...

  15. Lost, stolen or skimmed: Overcoming credit card fraud in South Africa

    African Journals Online (AJOL)

    A credit card is a convenient method of payment, but it does carry risks. The enormous growth in the use of credit cards has resulted in high levels of credit card fraud. Technological advances have allowed the perpetrators to produce counterfeit cards that resemble the genuine card so closely that it is difficult for ...

  16. Force, fraud, and coercion : Bridging from knowledge of intercountry adoption to global surrogacy

    NARCIS (Netherlands)

    K. Smith Rotabi (Karen); K.E. Cheney (Kristen)

    2014-01-01

    textabstractThis report discusses concerns raised by participants of Thematic Area 4 (Force, Fraud and Coercion) of the International Forum on Intercountry Adoption and Global Surrogacy held in August 2014. There has been a significant body of research on intercountry adoption practices over the

  17. How Program Managers Can Use Whistleblowing to Reduce Fraud Within Government Organizations

    Science.gov (United States)

    2014-09-01

    your city. One day, while staying late in the office, you run across a document that reveals that the company has been substituting lower grade and...to handle each case. The PM must not be ashamed, timid , or complacent when dealing with fraudsters. The PM must show zero tolerance towards fraud

  18. Fraud and misconduct in science: the stem cell seduction: Implications for the peer-review process

    NARCIS (Netherlands)

    van der Heyden, M. A. G.; van de Ven, T. Derks; Opthof, T.

    2009-01-01

    Scientific misconduct and fraud occur in science. The (anonymous) peer review process serves as goalkeeper of scientific quality rather than scientific integrity. In this brief paper we describe some limitations of the peer-review process. We describe the catastrophic facts of the 'Woo-Suk Hwang

  19. 20 CFR 655.184 - Applications involving fraud or willful misrepresentation.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Applications involving fraud or willful misrepresentation. 655.184 Section 655.184 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF... Temporary Agricultural Employment in the United States (H-2A Workers) Integrity Measures § 655.184...

  20. Functional blindness: Insurance fraud in a case report | Atipo-Tsiba ...

    African Journals Online (AJOL)

    These frauds often involve the simulation of imaginary symptoms that primarily affect the five senses. The eye has a special place, its anatomical position easily exposed to work accident. Using simple clinical tests, the ophthalmologist must demonstrate that the patient with suspicion of visual loss is capable of normal vision ...

  1. 42 CFR 420.405 - Rewards for information relating to Medicare fraud and abuse.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 3 2010-10-01 2010-10-01 false Rewards for information relating to Medicare fraud... OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICARE PROGRAM PROGRAM INTEGRITY: MEDICARE Rewards for... Improving Medicare Program Efficiency and to Reward Suggesters for Monetary Savings § 420.405 Rewards for...

  2. University and Science Groups Develop Guidelines for Handling Incidents of Research Fraud.

    Science.gov (United States)

    Wheeler, David L.

    1988-01-01

    The Department of Health and Human Services has proposed new regulations on scientific misconduct and requested ideas on what the government should do about the problem. Guidelines proposed by eight university groups and two science organizations are intended to help institutions draw up their own research-fraud procedures. (MLW)

  3. Uncovering Document Fraud in Maritime Freight Transport Based on Probabilistic Classification

    NARCIS (Netherlands)

    Triepels, Ron; Feelders, A.J.; Daniels, Hennie

    2015-01-01

    Deficient visibility in global supply chains causes significant risks for the customs brokerage practices of freight forwarders. One of the risks that freight forwarders face is that shipping documentation might contain document fraud and is used to declare a shipment. Traditional risk controls are

  4. Uncovering document fraud in maritime freight transport based on probabilistic classification

    NARCIS (Netherlands)

    Triepels, Ron; Feelders, A. F.; Daniels, Hennie

    2015-01-01

    Deficient visibility in global supply chains causes significant risks for the customs brokerage practices of freight forwarders. One of the risks that freight forwarders face is that shipping documentation might contain document fraud and is used to declare a shipment. Traditional risk controls are

  5. A STATISTICAL EXAMINATION OF YIELD SWITCHING FRAUD IN THE FEDERAL CROP INSURANCE PROGRAM

    OpenAIRE

    Atwood, Joseph A.; Robinson-Cox, Jim; Shaik, Saleem

    2004-01-01

    An over-parameterized statistical yield-switching-fraud model is developed. Over-parameterized procedures are reviewed. Five percent of 206,952 producers (thirteen percent in one state) have suspicious yield patterns, elect higher coverage, and increase total multiple-unit indemnifications up to ten percent in some states and up to 30 percent at some coverage levels.

  6. 42 CFR 1001.201 - Conviction relating to program or health care fraud.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 5 2010-10-01 2010-10-01 false Conviction relating to program or health care fraud. 1001.201 Section 1001.201 Public Health OFFICE OF INSPECTOR GENERAL-HEALTH CARE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OIG AUTHORITIES PROGRAM INTEGRITY-MEDICARE AND STATE HEALTH CARE PROGRAMS...

  7. 18 CFR 3c.3 - Reporting fraud, waste, abuse, and corruption and cooperation with official inquiries.

    Science.gov (United States)

    2010-04-01

    ..., abuse, and corruption and cooperation with official inquiries. 3c.3 Section 3c.3 Conservation of Power... OF CONDUCT § 3c.3 Reporting fraud, waste, abuse, and corruption and cooperation with official..., abuse, and corruption in Commission programs, including on the part of Commission employees, contractors...

  8. Identification of metabolites from liquid chromatography-coulometric array detection profiling: gas chromatography-mass spectrometry and refractionation provide essential information orthogonal to LC-MS/microNMR.

    Science.gov (United States)

    Gathungu, Rose M; Bird, Susan S; Sheldon, Diane P; Kautz, Roger; Vouros, Paul; Matson, Wayne R; Kristal, Bruce S

    2014-06-01

    Liquid chromatography-coulometric array detection (LC-EC) is a sensitive, quantitative, and robust metabolomics profiling tool that complements the commonly used mass spectrometry (MS) and nuclear magnetic resonance (NMR)-based approaches. However, LC-EC provides little structural information. We recently demonstrated a workflow for the structural characterization of metabolites detected by LC-EC profiling combined with LC-electrospray ionization (ESI)-MS and microNMR. This methodology is now extended to include (i) gas chromatography (GC)-electron ionization (EI)-MS analysis to fill structural gaps left by LC-ESI-MS and NMR and (ii) secondary fractionation of LC-collected fractions containing multiple coeluting analytes. GC-EI-MS spectra have more informative fragment ions that are reproducible for database searches. Secondary fractionation provides enhanced metabolite characterization by reducing spectral overlap in NMR and ion suppression in LC-ESI-MS. The need for these additional methods in the analysis of the broad chemical classes and concentration ranges found in plasma is illustrated with discussion of four specific examples: (i) characterization of compounds for which one or more of the detectors is insensitive (e.g., positional isomers in LC-MS, the direct detection of carboxylic groups and sulfonic groups in (1)H NMR, or nonvolatile species in GC-MS), (ii) detection of labile compounds, (iii) resolution of closely eluting and/or coeluting compounds, and (iv) the capability to harness structural similarities common in many biologically related, LC-EC-detectable compounds. Copyright © 2014 Elsevier Inc. All rights reserved.

  9. A Unique Set of the Burkholderia Collagen-Like Proteins Provides Insight into Pathogenesis, Genome Evolution and Niche Adaptation, and Infection Detection.

    Directory of Open Access Journals (Sweden)

    Beth A Bachert

    Full Text Available Burkholderia pseudomallei and Burkholderia mallei, classified as category B priority pathogens, are significant human and animal pathogens that are highly infectious and broad-spectrum antibiotic resistant. Currently, the pathogenicity mechanisms utilized by Burkholderia are not fully understood, and correct diagnosis of B. pseudomallei and B. mallei infection remains a challenge due to limited detection methods. Here, we provide a comprehensive analysis of a set of 13 novel Burkholderia collagen-like proteins (Bucl that were identified among B. pseudomallei and B. mallei select agents. We infer that several Bucl proteins participate in pathogenesis based on their noncollagenous domains that are associated with the components of a type III secretion apparatus and membrane transport systems. Homology modeling of the outer membrane efflux domain of Bucl8 points to a role in multi-drug resistance. We determined that bucl genes are widespread in B. pseudomallei and B. mallei; Fischer's exact test and Cramer's V2 values indicate that the majority of bucl genes are highly associated with these pathogenic species versus nonpathogenic B. thailandensis. We designed a bucl-based quantitative PCR assay which was able to detect B. pseudomallei infection in a mouse with a detection limit of 50 CFU. Finally, chromosomal mapping and phylogenetic analysis of bucl loci revealed considerable genomic plasticity and adaptation of Burkholderia spp. to host and environmental niches. In this study, we identified a large set of phylogenetically unrelated bucl genes commonly found in Burkholderia select agents, encoding predicted pathogenicity factors, detection targets, and vaccine candidates.

  10. A Unique Set of the Burkholderia Collagen-Like Proteins Provides Insight into Pathogenesis, Genome Evolution and Niche Adaptation, and Infection Detection.

    Science.gov (United States)

    Bachert, Beth A; Choi, Soo J; Snyder, Anna K; Rio, Rita V M; Durney, Brandon C; Holland, Lisa A; Amemiya, Kei; Welkos, Susan L; Bozue, Joel A; Cote, Christopher K; Berisio, Rita; Lukomski, Slawomir

    2015-01-01

    Burkholderia pseudomallei and Burkholderia mallei, classified as category B priority pathogens, are significant human and animal pathogens that are highly infectious and broad-spectrum antibiotic resistant. Currently, the pathogenicity mechanisms utilized by Burkholderia are not fully understood, and correct diagnosis of B. pseudomallei and B. mallei infection remains a challenge due to limited detection methods. Here, we provide a comprehensive analysis of a set of 13 novel Burkholderia collagen-like proteins (Bucl) that were identified among B. pseudomallei and B. mallei select agents. We infer that several Bucl proteins participate in pathogenesis based on their noncollagenous domains that are associated with the components of a type III secretion apparatus and membrane transport systems. Homology modeling of the outer membrane efflux domain of Bucl8 points to a role in multi-drug resistance. We determined that bucl genes are widespread in B. pseudomallei and B. mallei; Fischer's exact test and Cramer's V2 values indicate that the majority of bucl genes are highly associated with these pathogenic species versus nonpathogenic B. thailandensis. We designed a bucl-based quantitative PCR assay which was able to detect B. pseudomallei infection in a mouse with a detection limit of 50 CFU. Finally, chromosomal mapping and phylogenetic analysis of bucl loci revealed considerable genomic plasticity and adaptation of Burkholderia spp. to host and environmental niches. In this study, we identified a large set of phylogenetically unrelated bucl genes commonly found in Burkholderia select agents, encoding predicted pathogenicity factors, detection targets, and vaccine candidates.

  11. 77 FR 36281 - Solicitation of Information and Recommendations for Revising OIG's Provider Self-Disclosure Protocol

    Science.gov (United States)

    2012-06-18

    ...) to establish a process for health care providers to disclose potential fraud involving the Federal health care programs. The Protocol provides guidance on how to investigate this conduct, quantify damages, and report the conduct to OIG to resolve the provider's liability exposure under OIG's civil money...

  12. The prosecution of fraud and economic crime in the field of social security: special reference to training in police intelligence

    Directory of Open Access Journals (Sweden)

    Antonio Megías-Bas

    2016-02-01

    Full Text Available With this document it is expected to analyze the Spanish situation in the fight against irregular employment and social security fraud, focusing on the Cooperation Agreement; it mentions the importance of the training of professionals in the fight against irregular employment and social security fraud; and investigates the role of the State in the fight against this increasingly widespread phenomenon in a globalized world.This work will be based on the study of the doctrine on the fight against illegal labor trafficking, illegal employment and social security fraud; and the Interministerial Collaboration Convention.

  13. El fraude fiscal en España. Una estimación con datos de contabilidad nacional

    OpenAIRE

    Pulido Alba, Emilio José

    2014-01-01

    [ES]Análisis del fraude fiscal en España atendiendo a tres pilares fundamentales: analizar las causas, proponer soluciones y cuantificar su magnitud. Todo el estudio culmina con el núcleo de la tesis cuyo objetivo es ofrecer una magnitud del fraude fiscal en los dos impuestos que más aportan a los ingresos tributarios, el IVA y el IRPF. Pretendemos ofrecer un índice de fraude fiscal lo más real posible para cada uno de estos dos impuestos y, para ello, la metodología a utilizar se basa en...

  14. Network anomaly detection a machine learning perspective

    CERN Document Server

    Bhattacharyya, Dhruba Kumar

    2013-01-01

    With the rapid rise in the ubiquity and sophistication of Internet technology and the accompanying growth in the number of network attacks, network intrusion detection has become increasingly important. Anomaly-based network intrusion detection refers to finding exceptional or nonconforming patterns in network traffic data compared to normal behavior. Finding these anomalies has extensive applications in areas such as cyber security, credit card and insurance fraud detection, and military surveillance for enemy activities. Network Anomaly Detection: A Machine Learning Perspective presents mach

  15. Ultrasound Detection of Soft Tissue Abscesses Performed by Non-Physician U.S. Army Medical Providers Naïve to Diagnostic Sonography.

    Science.gov (United States)

    LaDuke, Mike; Monti, Jon; Cronin, Aaron; Gillum, Bart

    2017-03-01

    Patients commonly present to emergency rooms and primary care clinics with cellulitic skin infections with or without abscess formation. In military operational units, non-physician medical personnel provide most primary and initial emergency medical care. The objective of this study was to determine if, after minimal training, Army physician assistants and medics could use portable ultrasound (US) machines to detect superficial soft tissue abscesses. This was a single-blinded, randomized, prospective observational study conducted over the course of 2 days at a military installation. Active duty military physician assistants and medics with little or no US experience were recruited as participants. They received a short block of training on abscess detection using both clinical examination skills (inspection/palpation) and US examination. The participants were then asked to provide a yes/no answer regarding abscess presence in a chicken tissue model. Results were analyzed to assess the participants' abilities to detect abscesses, compare the diagnostic accuracy of their clinical examinations with their US examinations, and assess how often US results changed treatment plans initially on the basis of clinical examination findings alone. 22 participants performed a total of 220 clinical examinations and 220 US scans on 10 chicken tissue abscess models. Clinical examination for abscess detection yielded a sensitivity of 73.5% (95% confidence interval [CI], 65.3-80.3%) and a specificity of 77.2% (95% CI, 67.4-84.9%), although US examination for abscess detection yielded a sensitivity of 99.2% (95% CI, 95.4-99.9%) and a specificity of 95.5% (95% CI, 88.5-98.6%). Clinical examination yielded a diagnostic accuracy of 75.0% (95% CI, 68.9-80.3) although US examination yielded a diagnostic accuracy of 97.7% (95% CI, 94.6-99.2%), a difference in accuracy of 22.7% favoring US (p soft tissue abscesses with excellent accuracy. Reprint & Copyright © 2017 Association of Military

  16. New Trends in Food Allergens Detection: Toward Biosensing Strategies.

    Science.gov (United States)

    Alves, Rita C; Barroso, M Fátima; González-García, María Begoña; Oliveira, M Beatriz P P; Delerue-Matos, Cristina

    2016-10-25

    Food allergens are a real threat to sensitized individuals. Although food labeling is crucial to provide information to consumers with food allergies, accidental exposure to allergenic proteins may result from undeclared allergenic substances by means of food adulteration, fraud or uncontrolled cross-contamination. Allergens detection in foodstuffs can be a very hard task, due to their presence usually in trace amounts, together with the natural interference of the matrix. Methods for allergens analysis can be mainly divided in two large groups: the immunological assays and the DNA-based ones. Mass spectrometry has also been used as a confirmatory tool. Recently, biosensors appeared as innovative, sensitive, selective, environmentally friendly, cheaper and fast techniques (especially when automated and/or miniaturized), able to effectively replace the classical methodologies. In this review, we present the advances in the field of food allergens detection toward the biosensing strategies and discuss the challenges and future perspectives of this technology.

  17. Plenty of frauds. Increase of delinquency or better customs controls?; Fraudes en stock. Accroissement de la delinquance ou meilleurs controles douaniers?

    Energy Technology Data Exchange (ETDEWEB)

    D`Erceville, H.

    1997-12-31

    In 1995, the French taxation authorities have identified 1849 violations of law concerning the petroleum products, which correspond to a 53% increase with respect to 1994. The discovery of these frauds has permitted the recovery of 85 millions of French Francs (MFF) of taxes and rights, from which 61.1 MFF correspond to the internal tax on petroleum products (TIPP). In France, the TIPP represents 65% of the customs receipts and about 10% of the gross fiscal receipt of the general budget of the nation. Such delinquency actions can exist at any step of the petroleum file from the production to the storage of petroleum products. (J.S.).

  18. PERAN E-PROCUREMENT TERHADAP PENCEGAHAN FRAUD PADA PENGADAAN BARANG/JASA PEMERINTAH DAERAH DI PULAU LOMBOK

    Directory of Open Access Journals (Sweden)

    Luh Putu Resti Mega Artantri

    2016-06-01

    Full Text Available Penelitian ini bertujuan untuk mengetahui peran e-procurement terhadap pencegahan fraud pada pengadaan barang/jasa pemerintah daerah di pulau Lombok. Kelompok responden merupakan seluruh anggota kelompok kerja Unit Layanan Pengadaan (ULP dan anggota Layanan Pengadaan Secara Elektronik (LPSE yang berjumlah 108 orang. Penelitian ini dianalisis menggunakan model struktural dengan pendekatan Partial Least Squares (PLS. Hasil penelitian ini mengungkapkan bahwa e-procurement memiliki peran untuk menekan fraud pada pengadaan barang/jasa pemerintah daerah di Pulau Lombok. E-procurement mampu meningkatkan transparansi dan akuntabilitas pada pengadaan barang/jasa sehingga celah kecurangan dapat dikurangi. Implikasi penelitian ini dapat menegaskan peran penting e-procurement sebagai inovasi dalam pengadaan barang/jasa dalam upaya untuk mencegah fraud pada pengadaan barang/jasa. Koordinasi lintas sektoral antara pemerintah daerah dengan aparat penegak hukum diperlukan untuk mendukung peran e-procurement dalam upaya pencegahan fraud pada pengadaan barang/jasa.

  19. Energy and consumer protection, competition, and fraud. Official transcript of public briefing and addendum, March 30, 1978, Washington, D. C

    Energy Technology Data Exchange (ETDEWEB)

    1978-10-01

    Fifty questions are posed dealing with consumer protection, competition, and fraud. Answers are supplied by DOE officers and are additionally discussed at a public briefing on the subject. A transcript of the briefing is included.

  20. PENCEGAHAN PRAKTIK KEJAHATAN EKONOMI DALAM PERDAGANGAN BEBAS – ORIGIN FRAUD DALAM INDUSTRI MEBEL KAYU DI JEPARA

    Directory of Open Access Journals (Sweden)

    Tri Cahya Utama

    2016-03-01

    From a unique standpoint, the timber industry in Jepara is deeply rooted to the culture and identity of the natives, making the attempt to separate the discussion between timber industry and the people of Jepara not only  imprudent but virtually impossible. By looking at the statistic in which Jepara’s public education level is assessed to be still below the national standard, and as well bearing to the general fact that the timber actors in Jepara are more focused on product sales rather than important technical aspects such as certification of origin, it should be projected that crimes such as fraud of origin could be easily committed in Jepara. This study is using a comparative advantage theory and theories or models of H-O to investigate how the practice of fraud of origin in Jepara occurs and how to resolve such problem.

  1. Preventing the threat of credit-card fraud: Factors influencing cashiers' identification-checking behavior.

    Science.gov (United States)

    Downing, Christopher; Howard, E Henry; Goodwin, Christina; Geller, E Scott

    2016-01-01

    Two studies examined factors influencing cashiers' identification (ID)-checking behavior in order to inform the development of interventions to prevent credit-card fraud. In both studies, research assistants made credit purchases in various stores and noted the cashiers' ID-checking behavior. In the first study, the store type, whether the cashier swiped the credit/debit card, the amount of the purchase, and whether the credit/debit card was signed significantly influenced ID-checking behavior. In the second study, an A-B-A design was used to evaluate the impact of a "Check my ID" prompt placed on the credit/debit card. The prompt increased cashiers' ID-checking behavior from 5.9% at Baseline to 10.3% during the Intervention. When the prompt was removed, the cashiers' ID-checking behavior decreased to 7.2%. Implications for further intervention research to prevent credit-card fraud are discussed.

  2. Insider Threat Study: Illicit Cyber Activity Involving Fraud in the U.S. Financial Services Sector

    Science.gov (United States)

    2012-07-01

    sources for information on these cases, including various media outlets (found through searches on LexisNexis news databases and internet search engines...such as Google) and criminal justice databases (found through searches on LexisNexis court databases). Finally, we conducted interviews with...Marchesi 2009] Favere-Marchesi, M. “Cognitive Effects of Decomposition on Fraud-Risk Assessments.” Pro- ceedings of the 2009 Canadian Academic Accounting

  3. Fraud, Ethics, and the Disciplinary Contexts of Science and Scholarship.

    Science.gov (United States)

    Fox, Mary Frank

    1990-01-01

    Posits the disciplinary context is the locus of legitimate and illegitimate activity in science and scholarship. Compares structural features of sciences and social sciences that influence malpractice rates, type, and detection. These features include research activity, replication and replicability, coauthorship, plagiarism, locus of creativity…

  4. Faktor-Faktor yang Berhubungan dengan Fraud Pengadaan Barang/Jasa di Lembaga Publik

    Directory of Open Access Journals (Sweden)

    Nashirotun Nisa Nurharjanti

    2017-07-01

    Full Text Available The purpose of this study was to test whether the variable quality of the procurement committee of goods/services, quality of the patners goods/ services, systems and procedures for procurement of goods/services, ethical procurement of goods/services, environmental goods/services, and risk assessment have an influence on the procurement fraud goods/services in University. This study using survey method by distributing questionnaires in Asset Management and Maintenance Directorate of the University with the involvement of officials making commitments (PPK totaling 3, the committee procurement of goods/services amounted to 22 people, and committee work proceeds amounted to 25 examiners. The gathered data was analyzed using multiple regressions in SPSS software. The result showed that the quality of procurement commite, supplier’s quality, procurement system and procedure, and risk assesment had negatively influenced toward fraud in the procurement goods/services.  Meanwhile, the procurement ethics and frameworks did not have influenced toward fraud in the procurement goods/services

  5. Good science, deceptive science, and fraud, plus a brief discussion of peer review

    Science.gov (United States)

    Lundquist, Marjorie

    2011-03-01

    What makes scientific publication different from other types of publication? Traditionally, it was that scientists published not only their conclusions, but also their data (which enabled others wanting to re-evaluate the data to do so). Publishing their data helped keep scientists honest. In the mid-20th century the policies of scientific journals changed, partly because very large data sets were being evaluated via computer. Many (but not all) scientific journals paid homage to scientific tradition by establishing archives for data serving as the basis for published scientific papers, while only a description of the study and the conclusions were published in the peer-reviewed scientific journals. This set the stage for scientific deception and scientific fraud, which became widespread in certain fields of study during the latter part of the 20th century. Indeed, some organizations were established that appeared to be legitimate scientific societies, but in fact existed for the purpose of promoting the incorrect evaluation of scientific data and publishing deceptive studies masquerading as sound scientific studies. The field of medicine has also become more science than art, with its current emphasis on ``evidence-based medicine.'' The different types of scientific deceit/fraud are identified, and a lifetime of experience with the correction of scientific error, plus encounters with scientific deception and scientific fraud, is summarized.

  6. The online tourist fraud: the new measures of technological investigation in Spain

    Directory of Open Access Journals (Sweden)

    M.ª Belén AIGE

    2017-07-01

    Full Text Available The present article is about an examination of the new technological measures for the investigation, created by the Organic Act (Ley Orgánica 13/2015, of 5th of October. These measures will serve us to improve de criminal investigation, especially on those crimes that are done by technological means, but also for the traditional crimes. Specifically, we are going to make an especial reference to the tourist fraud, which affects both consumers and entrepreneurs. This fraud is especially notable in the online contracts, as we will see above, because those contracts have increased the number of online frauds in the last years; in the tourism I am referring to the stealing of personal data and the creation of ghost companies or non-existent offers. In first place, we are going to talk about the advantages and disadvantages of the online contracts, and also about the real necessity of new investigation means that finally have been satisfied with the introduction of the new technological measures of investigation, which we are going to analyse: the computerized undercover agent, the interception of the telematics and telephone communications, the recording of oral communications by electronic devices, the tracking, localization and recording images devices, the registry of mass storage devices and the remote registry of computer equipment. 

  7. Fraud in Rights and Contracts: A Review of Bankruptcy Case of Livent Inc. Based on Governance, Risk, and Compliance (GRC Framework

    Directory of Open Access Journals (Sweden)

    Samuel Anindyo Widhoyoko

    2017-05-01

    Full Text Available This research discussed the accounting scandal in the perspective of governance, risk, and compliance using Governance, Risk, and Compliance (GRC framework. Unlike other fraud’s framework, GRC framework combinedthree different aspects of business sustainability of reporting. The purpose of the research was to highlight early business fraud that usually initiated by the company in boosting up the revenue during the Initial public offering(IPO processes. When other research discussed the business’ fraud schemes through the document alteration, this research focused on a case showing how a business could make the wrong statement to the investors through real and lawful future contracts with unqualified audit opinion. Structurally, this research was done through the action research method in pointing out all the directors’ failures in their function to hold the fiduciary duty to exercise their responsibility. Based on the analysis with the accordance with the framework used, it is highlighted that directors in the aspect of (1 governance decisive, they fail to set proportional target, provide ethical value, and react positively to maintain the company sustainability; (2 compliance submissive, they do not submit the accounting standards through undisclosed third-party agreement, misrepresentation of revenue recognition, and mistreatment of expense omission; (3 risk preventive, they fail to assess the risk occurs from legal aspect of conflict of interest, long-term contractual and engagement risks, and insufficient future cash flow.

  8. Distribution of illegal incident characteristics: cases of bank fraud and embezzlement, computer-related crime, and insider theft from drug manufacturers and distributors

    Energy Technology Data Exchange (ETDEWEB)

    Heineke, J M

    1979-10-01

    Three data sets were used to estimate joint and conditional probability distributions between various variables of interest in bank fraud and embezzlement (BF and E) cases of $10,000 dollars or more, computer-related crime cases of various types, and cases of insider theft from drug manufacturers and distributors. This report describes in tabular form the information contained in the three rather extensive data sets from industries facing insider threats which, in one or more dimensions, are analogous to insider threats potentially confronting managers in the nuclear industry. The data in Tables 1 through 29 were computed from the 313 cases of bank fraud and embezzlement (BF and E) representing losses of $10,000 or more reported to the Federal Deposit Insurance Corporation (FDIC) for the period 1977 to 1978. The data in Tables 30 through 64 were computed from the 461 cases of computer-related crime obtained from SRI International for the period 1958 to 1978. These incidents include inventory manipulations designed to hide errors, phony entries used to cover embezzlements, schemes used to penetrate a system and surreptitiously bring about a system crash, and sabotage. The data in Tables 65 through 67 were computed from data reported by the Drug Enforcement Agency (DEA) for the period 1973 to 1978. These data, though limited, provided several interesting insights into the insider-threat problem.

  9. Increasing the detection of minority class instances in financial statement fraud

    CSIR Research Space (South Africa)

    Moepya, Stephen O

    2017-04-01

    Full Text Available , incomplete instances or features tend to be removed from investigations, which could lead to greater class imbalance. In this study, a combination of imputation, feature selection and classification is shown to increase the identification of minority samples...

  10. About usage of data mining methods for fraud detection in the sphere of communal services

    Science.gov (United States)

    Medvedeva, M. A.; Komotskiy, E. I.

    2016-06-01

    The main purpose of this work is to develop a methodology for identifying the consumers of public services, distorting meter readings to lower payments. The paper presents an approach based on the transformation of time series meter readings to the fuzzy form and its subsequent clustering.

  11. Qualitative Information in Annual Reports & the Detection of Corporate Fraud: A Natural Language Processing Perspective

    Science.gov (United States)

    Goel, Sunita

    2009-01-01

    High profile cases of fraudulent financial reporting such as those that occurred at Enron and WorldCom have shaken public confidence in the U.S. financial reporting process and have raised serious concerns about the roles of auditors, regulators, and analysts in financial reporting. In order to address these concerns and restore public confidence,…

  12. ISSUES OF DATA SUPPORT FOR FRAUD DETECTION IN THE BANKING SECTOR

    Directory of Open Access Journals (Sweden)

    Dmitry A. Suslov

    2013-01-01

    Full Text Available This article discusses problems of information provision of operative-investigative activities, aimed at curbing fraudulent activities in the banking sector. The central place in the article is devoted to issues of application of legislation in the part of bank secrecy, the ratio of its interests, as banks and commercial organizations, the state, through its economic institutions and law enforcement agencies.

  13. Detecting shipping fraud in global supply chains using probabilistic trajectory classification

    NARCIS (Netherlands)

    Triepels, Ron; Daniels, Hennie

    2015-01-01

    The globalization of trade puts significant pressure on effective customs compliance and supply chain intelligence by freight forwarders. Containerization and the asymmetric information provisioning of cargo negatively impact the ability to track goods in transit. Freight forwarders seek ways to

  14. OLAF'S ROLE IN THE IMPLEMENTATION OF COMMUNITY POLICIES FOR THE PREVENTION AND DETECTION OF FRAUD

    Directory of Open Access Journals (Sweden)

    MIHAELA-ADINA APOSTOLACHE

    2013-04-01

    Full Text Available In this paper it is presented OLAF as a Community institution competent to conduct investigations in the field of financial activity and to track specific measures, which shall be completed with the attributions of the national judicial authorities.Thus the Office exerts it’s function of Community investigation, both on an internal level, but also external, conserving the distribution and current balance of the responsibilities between the national and the Community level. Having fulfilled it’s mission more efficiently, OLAF contributes to the efforts done by the EU institutions to guarantee an optimal utilization of the contributors’ money.

  15. 20 CFR Appendix C to Part 617 - Standard for Fraud and Overpayment Detection

    Science.gov (United States)

    2010-04-01

    ... cases to test the effectiveness of the agency's procedures for the prevention of payments which are not... both; 2. Perform consultative services with respect to methods and procedures for the prevention and... personnel, and from sources outside the agency, including anonymous complaints; (b) Investigate information...

  16. The Effectiveness Of The Auditing Standards To Detect Fraudulent Financial Reporting Activities In Financial Statement Audits In Malaysia

    OpenAIRE

    Glen D. Moyes; Hesri Faizal Mohamed Din; Normah H. Omar

    2011-01-01

    In identifying relevant red flags to be used to detect possible fraud in financial statements, this study adopts the International Auditing Standard AI240 and adapts the US-based Statement of Auditing Standard No 99 (SAS 99). Both SAS 99 and AI240 classify the red flags into three categories: Opportunity, Pressure, and Rationalization. Opportunity Red Flags are found in situations that are ideal for people to commit fraud more easily due to ineffective internal controls, inadequate supervisio...

  17. Catching the missing million: experiences in enhancing TB & DR-TB detection by providing upfront Xpert MTB/RIF testing for people living with HIV in India.

    Science.gov (United States)

    Raizada, Neeraj; Sachdeva, Kuldeep Singh; Sreenivas, Achuthan; Kulsange, Shubhangi; Gupta, Radhey Shyam; Thakur, Rahul; Dewan, Puneet; Boehme, Catharina; Paramsivan, Chinnambedu Nainarappan

    2015-01-01

    A critical challenge in providing TB care to People Living with HIV (PLHIV) is establishing an accurate bacteriological diagnosis. Xpert MTB/RIF, a highly sensitive and specific rapid tool, offers a promising solution in addressing these challenges. This study presents results from PLHIV taking part in a large demonstration study across India wherein upfront Xpert MTB/RIF testing was offered to all presumptive PTB cases in public health facilities. The study covered a population of 8.8 million across 18 sub-district level tuberculosis units (TU), with one Xpert MTB/RIF platform established at each TU. All HIV-infected patients suspected of TB (both TB and Drug Resistant TB (DR-TB)) accessing public health facilities in study area were prospectively enrolled and provided upfront Xpert MTB/RIF testing. 2,787 HIV-infected presumptive pulmonary TB cases were enrolled and 867 (31.1%, 95% Confidence Interval (CI) 29.4‒32.8) HIV-infected TB cases were diagnosed under the study. Overall 27.6% (CI 25.9-29.3) of HIV-infected presumptive PTB cases were positive by Xpert MTB/RIF, compared with 12.9% (CI 11.6-14.1) who had positive sputum smears. Upfront Xpert MTB/RIF testing of presumptive PTB and DR-TB cases resulted in diagnosis of 73 (9.5%, CI 7.6‒11.8) and 16 (11.2%, CI 6.7‒17.1) rifampicin resistance cases, respectively. Positive predictive value (PPV) for rifampicin resistance detection was high 97.7% (CI 89.3‒99.8), with no significant difference with or without prior history of TB treatment. The study results strongly demonstrate limitations of using smear microscopy for TB diagnosis in PLHIV, leading to low TB and DR-TB detection which can potentially lead to either delayed or sub-optimal TB treatment. Our findings demonstrate the usefulness and feasibility of addressing this diagnostic gap with upfront of Xpert MTB/RIF testing, leading to overall strengthening of care and support package for PLHIV.

  18. Pengaruh Good Corporate Governance Terhadap Pencegahan Fraud Di Bank Perkreditan Rakyat (Studi Pada Bank Perkreditan Rakyat Di Surabaya

    Directory of Open Access Journals (Sweden)

    Sitti Fitratul Jannah

    2016-05-01

    Full Text Available BPR memiliki kecenderungan lebih berisiko tersandung permasalahan karena jumlahnya lebih banyak daripada bank umum. Pernyataan ini didukung dengan banyaknya jumlah BPR yang dilikuidasi, yaitu sebanyak 70 BPR dari tahun 2005-2016 dengan hampir 70% alasan dilikuidasi adalah tindakan fraud oleh manajemen. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan prinsip-prinsip Good Corporate Governance terhadap pencegahan fraud BPR di Surabaya yang listing di Bank Indonesia. Jenis penelitian yang dilakukan adalah penelitian dengan pendekatan kuantitatif. Populasi penelitian terdiri dari seluruh karyawan (kecuali bagian keamanan dan kebersihan BPR di Surabaya yang listing di Bank Indonesia sebanyak 186 karyawan. Sampel diambil dengan menggunakan total sampling sehingga total sampel sama dengan jumlah populasi yaitu sebanyak 186 karyawan. Hasil penelitian menunjukkan bahwa Good corporate governance berpengaruh positif terhadap pencegahan fraud BPR di Surabaya yang listing di Bank Indonesia. Penerapan prinsip Good corporate governance oleh Bank Perkreditan Rakyat di Surabaya menunjukkan nilai yang sangat tinggi yang berarti penerapan Good corporate governance sudah sangat baik. Begitu pula pencegahan fraud BPR di Surabaya juga menunjukkan nilai yang sangat tinggi yang berarti pencegahan fraud BPR di Surabaya juga telah dilakukan dengan sangat baik.

  19. Identification of fraud (with pig stuffs) in chicken-processed meat through information of mitochondrial cytochrome b.

    Science.gov (United States)

    Yacoub, Haitham A; Sadek, Mahmoud A

    2017-11-01

    This study was conducted to find out the fraud in chicken-processed meat ingredients to protect consumers from commercial adulteration and authentication through a reliable way: direct amplification of conserved segment of cytochrome b gene of mitochondrial DNA, in addition, using species-specific primer assay for a certain cytochrome b. The results reported that chicken-processed meats were identified as a chicken meat based on amplification of conserved cytochrome b gene of mtDNA, while different fragments sizes were produced after the application of species-specific primer as follows: 227, 157, 274, 331, 389 and 439 bp for raw meat of chicken, goat, cattle, sheep, pig and horse, respectively. The results revealed that all chicken meat products are produced with 227 bp in size. While, an adulteration with pork stuffs was observed in some of the chicken meat products using a species-specific primer of cytochrome b gene, namely, chicken luncheon and chicken burger. This study represents a reliable technique that could be used to provide a promising solution for identifying the commercial adulteration and substitutions in processed meat in retail markets.

  20. THE EXCISE DUTY FRAUD IN THE CASE OF CROSSBORDER OPERATIONS WITH PETROLEUM PRODUCTS

    Directory of Open Access Journals (Sweden)

    Stanciu Dorica

    2014-07-01

    Full Text Available I appreciated that the work can be divided into five chapters designed to explain, if possible, the negative effects of fraud and tax evasion, being serious social and economic phenomena that the countries of the world are facing. The indisputable negative effects that the phenomenon of fraud and tax evasion generates are felt directly on the level of tax revenue receipts, causing major distortions in the functioning of the market mechanism. In Romania, the fiscal and budgetary revenues are dependent on the revenues from indirect taxes (VAT, excises, customs duties etc., while, in the European Union, the contributions of the three major categories of taxes (direct and indirect taxes, social contributions to the formation of revenues are closely related. Fiscal policy, using taxes, generates psychological, financial, economic, social effects on the social-economic environment. The public power that realizes the reality of the consequences of the tax action adopts as a solution changes in the structure of the tax system in order to modulate the effects consistent with the expected outcomes. Therefore, the extent of the outcomes pursued influences the technical characteristics of the taxes, and these on the micro and macroeconomic effects. In this regard I will show that reducing tax evasion allows the creation of budgetary resources necessary to the allocation of funds for economic growth. Tax settlement strategies based on state taxation policy, the influence of fiscal discipline to combat the underground economy and tax evasion, the improvement of methods and procedures used by the tax system in the tax settlement, perception and control are issues of utmost importance to ensure the feeding of the state budget systems with minimal resources required. In Romania, one of the basic economic problems is the lack of investment resources allocated, these being the main contributor to economic growth, in which the reduction of fraud and tax evasion is

  1. An Appraisal of the Carlisle-Stouffer-Fisher Method for Assessing Study Data Integrity and Fraud.

    Science.gov (United States)

    Mascha, Edward J; Vetter, Thomas R; Pittet, Jean-Francois

    2017-10-01

    Data fabrication and scientific misconduct have been recently uncovered in the anesthesia literature, partly via the work of John Carlisle. In a recent article in Anaesthesia, Carlisle analyzed 5087 randomized clinical trials from anesthesia and general medicine journals from 2000 to 2015. He concluded that in about 6% of studies, data comparing randomized groups on baseline variables, before the given intervention, were either too similar or dissimilar compared to that expected by usual sampling variability under the null hypothesis. Carlisle used the Stouffer-Fisher method of combining P values in Table 1 (the conventional table reporting baseline patient characteristics) for each study, then calculated trial P values and assessed whether they followed a uniform distribution across studies. Extreme P values targeted studies as likely to contain data fabrication or errors. In this Statistical Grand Rounds article, we explain Carlisle's methods, highlight perceived limitations of the proposed approach, and offer recommendations. Our main findings are (1) independence was assumed between variables in a study, which is often false and would lead to "false positive" findings; (2) an "unusual" result from a trial cannot easily be concluded to represent fraud; (3) utilized cutoff values for determining extreme P values were arbitrary; (4) trials were analyzed as if simple randomization was used, introducing bias; (5) not all P values can be accurately generated from summary statistics in a Table 1, sometimes giving incorrect conclusions; (6) small numbers of P values to assess outlier status within studies is not reliable; (7) utilized method to assess deviations from expected distributions may stack the deck; (8) P values across trials assumed to be independent; (9) P value variability not accounted for; and (10) more detailed methods needed to understand exactly what was done. It is not yet known to what extent these concerns affect the accuracy of Carlisle's results

  2. La stratégie fiscale de l'entreprise : entre optimisation et fraude

    OpenAIRE

    Caussade, Thomas

    2017-01-01

    Cette thèse a pour objet de voir en quoi la fiscalité est devenue à la fois un outil de gestion et de stratégie pour le développement des entreprises à tous les niveaux de leur existence juridique. Il s'agira de mettre cette affirmation en perspective avec les mécanismes mis en place par les Etats afin de lutter contre la fraude, l'évasion ou l'optimisation fiscale agressive, la fiscalité étant devenue un enjeu majeur de la politique économique des différents Etats notamment depuis la crise d...

  3. Responsabilidad civil contractual por fraudes con tarjeta de crédito en Colombia

    OpenAIRE

    Rendón Vera, José Santiago

    2007-01-01

    La presente monografía de grado es el fruto de la convergencia de los diferentes conocimientos adquiridos en el pregrado de Derecho aplicados a una problemática especial: la responsabilidad civil por los fraudes cometidos con tarjetas de crédito en Colombia. En efecto, el sistema de tarjeta de crédito se inserta dentro de las nuevas formas de contratación que ha traído consigo la modernidad, su uso es relativamente reciente y siempre objeto de constante desarrollo.

  4. The Individual Taxpayer Utility Function with Tax Optimization and Fiscal Fraud Environment

    Directory of Open Access Journals (Sweden)

    Paweł Pankiewicz

    2011-11-01

    Full Text Available In this paper I examine a taxpayer utility function determined by the extended set of variables – i.e. consumption, labor and tax-evasion propensity. This constitutes the main framework for the analysis of taxpayer’s decision making process under assumption that in the economy there exist two main reduction methods: a access to tax optimization techniques, which may decrease effective tax burden and are fully compliant with binding laws, but generate transactional costs and 2 possibility of fiscal fraud – in particular tax evasion, as the alternative method of reducing tax due, which has no direct transactional costs, but involves tax litigation risk.

  5. Medicare Provider Data - Hospice Providers

    Data.gov (United States)

    U.S. Department of Health & Human Services — The Hospice Utilization and Payment Public Use File provides information on services provided to Medicare beneficiaries by hospice providers. The Hospice PUF...

  6. Outlier Detection via Online Oversampling in High Dimensional space

    OpenAIRE

    Kavya M Menon; G. Sakthi

    2014-01-01

    Anomaly detection is an important topic in data mining. Many applications such as intrusion or credit card fraud detection require efficient method to identify deviated data instances, mostly anomaly detection methods are typically implemented in batch mode, and thus cannot be easily extended to large-scale problems without sacrificing computation and memory requirements. This paper proposes an online oversampling principal component analysis (osPCA) algorithm, and aim to detecting the presen...

  7. Introducing a Model for Suspicious Behaviors Detection in Electronic Banking by Using Decision Tree Algorithms

    Directory of Open Access Journals (Sweden)

    Rohulla Kosari Langari

    2014-02-01

    Full Text Available Change the world through information technology and Internet development, has created competitive knowledge in the field of electronic commerce, lead to increasing in competitive potential among organizations. In this condition The increasing rate of commercial deals developing guaranteed with speed and light quality is due to provide dynamic system of electronic banking until by using modern technology to facilitate electronic business process. Internet banking is enumerate as a potential opportunity the fundamental pillars and determinates of e-banking that in cyber space has been faced with various obstacles and threats. One of this challenge is complete uncertainty in security guarantee of financial transactions also exist of suspicious and unusual behavior with mail fraud for financial abuse. Now various systems because of intelligence mechanical methods and data mining technique has been designed for fraud detection in users’ behaviors and applied in various industrial such as insurance, medicine and banking. Main of article has been recognizing of unusual users behaviors in e-banking system. Therefore, detection behavior user and categories of emerged patterns to paper the conditions for predicting unauthorized penetration and detection of suspicious behavior. Since detection behavior user in internet system has been uncertainty and records of transactions can be useful to understand these movement and therefore among machine method, decision tree technique is considered common tool for classification and prediction, therefore in this research at first has determinate banking effective variable and weight of everything in internet behaviors production and in continuation combining of various behaviors manner draw out such as the model of inductive rules to provide ability recognizing of different behaviors. At least trend of four algorithm Chaid, ex_Chaid, C4.5, C5.0 has compared and evaluated for classification and detection of exist

  8. Fraud and Corruption Control at Education System Level: A Case Study of the Victorian Department of Education and Early Childhood Development in Australia

    Science.gov (United States)

    Bandaranayake, Bandara

    2014-01-01

    This case describes the implementation of a fraud and corruption control policy initiative within the Victorian Department of Education and Early Childhood Development (the Department) in Australia. The policy initiative was administered and carried out by a small team of fraud control officials, including the author of this article, in the…

  9. THE INFLUENCE OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE EFFECTIVENESS, OWNERSHIP STRUCTURE, BANK MONITORING, AND FIRM LIFE CYCLE ON ACCOUNTING FRAUD

    Directory of Open Access Journals (Sweden)

    Synthia Madya Kusumawati

    2013-06-01

    Full Text Available Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial information. Financial statement fraud is a serious threat to market participants’ confidence in published audited financial statements. Financial statement fraud has recently received considerable attention from the business community, accounting profession, academicians, and regulators. This paper sheds light on the factors that may increase the likelihood of financial statement fraud. This study empirically tests the impact of board of commissioners and audit committee effectiveness, ownership structure, bank monitoring, and the firm life cycle on the probability of accounting fraud. Hypothesis testing was carried out by using logistic regression model using fraud data from BAPEPAM-LK (Indonesia Stock Exchange Supervisory Agency during the years of 2005-2011. The result of this study indicates that the audit committee effectiveness and controlled family ownership reduce the fraud probability. However, the effectiveness of board commissioners, foreign ownership, bank monitoring, and the firm life cycle do not have any effect on fraud probability.

  10. Análisis de la auditoría forense cómo método de prevención del fraude en las Cooperativas de Ahorro y Crédito del Distrito Metropolitano de Quito en el 2012-2013

    OpenAIRE

    Sarango Condolo, María Yolanda; Tipán Chancusig, Patricia Alexandra

    2014-01-01

    In the present investigation seeks to understand the Forensic Audit as prevention of fraud, starting from basic concepts, methods and tools used this new branch of the audit for the detection, prevention and monitoring of financial crimes, the same that have increased in recent years and which has been used to forensic audit as control system, control and investigación.Una once understood and studied the basics of this audit we will focus the situational analysis of the ivas Cooperat Savings ...

  11. Improving e-commerce fraud investigations in virtual, inter-institutional teams: Towards an approach based on Semantic Web technologies

    OpenAIRE

    Gerlach, Andreas

    2016-01-01

    There is a dramatic shift in credit card fraud from the offline to the online world. Large online retailers have tried to establish countermeasures and transaction data analysis technologies to lower the rate of fraudulent transactions to a manageable amount. But as retailers will always have to make a trade-off between the performance of the transaction processing, the usability of the web shop, and the overall security of it, one can assume that e-commerce fraud will still happen in the fut...

  12. Fraude e plágio em pesquisa e na ciência: motivos e repercussões Fraude y plagio en la investigación y la ciencia: razones y repercusiones Fraud and plagiarism in research and in science: reasons and repercussions

    OpenAIRE

    Marta Sauthier; Antonio José de Almeida Filho; Mariana Pereira Matheus; Patrícia Matheus Lopes da Fonseca

    2011-01-01

    Têm sido publicadas em revistas e jornais de grande circulação, no Brasil e no exterior, notícias e reportagens sobre fraudes e plágios em ciência e nas pesquisas científicas. Como profissionais atuantes na academia e pesquisadores, devemos considerar tais ocorrências, e ainda, debatê-las e difundi-las. O objeto desse estudo são as fraudes e plágios nas pesquisas e na ciência. Os objetivos: caracterizar a fraude e o plágio em ciência, pesquisas científicas e publicações e analisar as repercus...

  13. Fraude e plágio em pesquisa e na ciência: motivos e repercussões Fraude y plagio en la investigación y la ciencia: razones y repercusiones Fraud and plagiarism in research and in science: reasons and repercussions

    Directory of Open Access Journals (Sweden)

    Marta Sauthier

    2011-03-01

    Full Text Available Têm sido publicadas em revistas e jornais de grande circulação, no Brasil e no exterior, notícias e reportagens sobre fraudes e plágios em ciência e nas pesquisas científicas. Como profissionais atuantes na academia e pesquisadores, devemos considerar tais ocorrências, e ainda, debatê-las e difundi-las. O objeto desse estudo são as fraudes e plágios nas pesquisas e na ciência. Os objetivos: caracterizar a fraude e o plágio em ciência, pesquisas científicas e publicações e analisar as repercussões desses fenômenos contra a ética na pesquisa científica e respectivas publicações. Utilizou-se o método indutivo e a abordagem qualitativa nesta pesquisa descritiva e documental. As fontes primárias foram notícias de jornais, revistas e documentação eletrônica. As motivações para as fraudes e plágios vão desde a competitividade, passando pela globalização e possibilidades da documentação eletrônica ao reconhecimento da necessidade de aprimoramento moral do corpo social das diferentes classes sociais, nível sócio econômico, cultural ou grau de formação.Han sido publicadas en revistas y periódicos de gran circulación, en Brasil y en el exterior, noticias y reportajes sobre fraudes y plagios en la ciencia y en las investigaciones científicas. Como profesionales actuantes en la academia e investigadores, debemos considerar tales ocurrencias, y además, debatirlas y difundirlas. El objeto de este estudio son los fraudes y plagios en las investigaciones y en la ciencia. Los objetivos: caracterizar el fraude y el plagio en la ciencia, en investigaciones científicas y publicaciones; y analizar las repercusiones de estos fenómenos contra la ética en la investigación científica y respectivas publicaciones. Se utilizó el método inductivo y el abordaje cualitativo en esta investigación descriptiva y documental. Las fuentes primarias fueron noticias de periódicos, revistas y documentación electrónica. Las

  14. Automatic Data Collection Design for Neural Networks Detection of ...

    African Journals Online (AJOL)

    However, in Nigeria, collecting fraudulent data is relatively difficult and the human labour involved is expensive and risky. This paper examines some formal procedures for data collection and proposes designing an automatic data collection system for detection of occupational frauds using artificial neural networks.

  15. automatic data collection design for neural networks detection

    African Journals Online (AJOL)

    Dr Obe

    data collection system for detection of occupational frauds using artificial neural networks. .... an issue). Limitations. (i) Little flexibility for people to raise their own issues (ii) Little opportunity for people to respond in their own words (iii) Little opportunity to go into depth on any issue (iv) ..... Lecture notes in Artificial Intelligence.

  16. Towards a Fraud-Prevention Framework for Software Defined Radio Mobile Devices

    Directory of Open Access Journals (Sweden)

    Brawerman Alessandro

    2005-01-01

    Full Text Available The superior reconfigurability of software defined radio mobile devices has made it the most promising technology on the wireless network and in the communication industry. Despite several advantages, there are still a lot to discuss regarding security, for instance, the radio configuration data download, storage and installation, user's privacy, and cloning. The objective of this paper is to present a fraud-prevention framework for software defined radio mobile devices that enhances overall security through the use of new pieces of hardware, modules, and protocols. The framework offers security monitoring against malicious attacks and viruses, protects sensitive information, creates and protects an identity for the system, employs a secure protocol for radio configuration download, and finally, establishes an anticloning scheme, which besides guaranteeing that no units can be cloned over the air, also elevates the level of difficulty to clone units if the attacker has physical access to the mobile device. Even if cloned units exist, the anticloning scheme is able to identify and deny services to those units. Preliminary experiments and proofs that analyze the correctness of the fraud-prevention framework are also presented.

  17. Liberalism Revisited: The Autobiographical Writings of Alberto Jiménez Fraud (1883-1964

    Directory of Open Access Journals (Sweden)

    Mercedes Montero Díaz

    2010-01-01

    Full Text Available La Residencia de Estudiantes de la Institución Libre de Enseñanza (1910-1936, quiso formar las minorías selectas encargadas de liderar la transformación de España. El centro estuvo dirigido por Alberto Jiménez Fraud (1883-1964, que dedicó la vida a este proyecto de renovación. La Guerra Civil acabó con ello. Jiménez Fraud salió de España en septiembre de 1936 y pasó el exilio entre las Universidades de Oxford y Cambridge. Sus escritos plantean una pregunta constante sobre la causa de ese fracaso vital: por qué el proyecto de educación liberal de la Institución fue despreciado por las masas a las que pretendía reformar, y acabó destruido por la furia de la sangre. Una y otra vez propone como solución el ideal ya rechazado: el retorno a la educación de selectos en una época que era ya la de la rebelión de las masas.

  18. Detection of the ionization of food. Analysis and characterization; Detection de l'ionisation des aliments. Analyse et caracterisation

    Energy Technology Data Exchange (ETDEWEB)

    Raffi, J

    2003-12-01

    Nowadays, the physico-chemical analysis allows to detect food and ionized medicines. Some protocols are normalized by the CEN (European Committee of Normalization). These qualitative methods are applied in quality control in agro-alimentary or for controlling the frauds at the ticketing. (O.M.)

  19. Fraude tropical

    Directory of Open Access Journals (Sweden)

    Jorge Quintana

    1990-09-01

    Full Text Available Gonzalo Ariza. Ana María Escallón. Eduardo Carranza. Germán Arciniegas, Lionel Landry, Susana de Ariza, Hernando Téllez, Enrique Caballero (textos; Óscar Monsalve (reproducciones fotográficas Villegas Editores. Bogotá, 1989, 239 págs.

  20. Corporate Fraud and Internal Control: A Framework for Prevention. By Richard E. Cascarino, Wiley, 2013; 388 Pages. Price £50.00 / €60.00, ISBN 978-1-1183-0156-2

    Directory of Open Access Journals (Sweden)

    Shu-Kun Lin

    2013-02-01

    Full Text Available The publication Corporate Fraud and Internal Control contains essential guidance for companies to examine and improve their fraud programs: Corporate governance legislation has become increasingly concerned with the ongoing resilience of organizations and, particularly, with their ability to resist corporate fraud from the lowest levels to the upper echelons of executive management. It has become unacceptable for those responsible for corporate governance to claim, "I didn't know". Corporate Fraud and Internal Control focuses on the appropriateness of the design of the system of internal controls in fraud risk mitigation, as well as the mechanisms to ensure effective implementation and monitoring on an ongoing basis. 

  1. 78 FR 79201 - Medicare and State Health Care Programs: Fraud and Abuse; Electronic Health Records Safe Harbor...

    Science.gov (United States)

    2013-12-27

    ... 1001 Medicare and State Health Care Programs: Fraud and Abuse; Electronic Health Records Safe Harbor...; Electronic Health Records Safe Harbor Under the Anti-Kickback Statute AGENCY: Office of Inspector General...) amends the safe harbor regulation concerning electronic health records items and services, which defines...

  2. 45 CFR 30.3 - Antitrust, fraud, exception in the account of an accountable official, and interagency claims...

    Science.gov (United States)

    2010-10-01

    ... Justice returns a referred claim to the Department for further handling in accordance with parts 31 CFR... accountable official, and interagency claims excluded. 30.3 Section 30.3 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CLAIMS COLLECTION General Provisions § 30.3 Antitrust, fraud...

  3. Internal Audit as a Tool for Combating Economic Fraud. Case Study of the Misappropriation Process of Company’s Assets

    Directory of Open Access Journals (Sweden)

    Michał Falkowski

    2010-12-01

    Full Text Available The paper deals with the problem of economic fraud and the role of Internal Audit as a tool for preventing it. As the economic downturn intensifies, the possibility of disputes and other difficulties arises more frequently. More often employees and contracting parties try to shift their own losses on to other economic entities. When internal rules are broken or either are not established, organizations are exposed to risks and problems that they are often not used to dealing with. As the analyzed case study showed threats of an economic fraud can come also from inside the company. Embezzlement concerning expense reimbursement is one of the most “popular” ways to steal money from inside the company. To prevent such situations from happening Internal Audit Unit has to perform assurance and consulting actions to deter this particular and any other type of fraud. When the actual fraud occurs an important element, is the properly divide roles between an internal auditor and the forensic specialist who is adequately prepared to lead the investigation, find evidence, and bring fraudsters to justice.

  4. 3 CFR 13519 - Executive Order 13519 of November 17, 2009. Establishment of the Financial Fraud Enforcement Task...

    Science.gov (United States)

    2010-01-01

    ...; (m) the Federal Housing Finance Agency; (n) the Office of Thrift Supervision; (o) the Office of the... outreach with representatives of financial institutions, corporate entities, nonprofit organizations, State... Corporate Fraud Task Force created by Executive Order 13271 of July 9, 2002. Executive Order 13271 is hereby...

  5. 17 CFR 1.1 - Fraud in or in connection with transactions in foreign currency subject to the Commodity Exchange...

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Fraud in or in connection with transactions in foreign currency subject to the Commodity Exchange Act. 1.1 Section 1.1 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE...

  6. Detection of Fraudulent Transactions Through a Generalized Mixed Linear Models

    Directory of Open Access Journals (Sweden)

    Jackelyne Gómez–Restrepo

    2012-12-01

    Full Text Available The detection of bank frauds is a topic which many financial sector companieshave invested time and resources into. However, finding patterns inthe methodologies used to commit fraud in banks is a job that primarily involvesintimate knowledge of customer behavior, with the idea of isolatingthose transactions which do not correspond to what the client usually does.Thus, the solutions proposed in literature tend to focus on identifying outliersor groups, but fail to analyse each client or forecast fraud. This paperevaluates the implementation of a generalized linear model to detect fraud.With this model, unlike conventional methods, we consider the heterogeneityof customers. We not only generate a global model, but also a model for eachcustomer which describes the behavior of each one according to their transactionalhistory and previously detected fraudulent transactions. In particular,a mixed logistic model is used to estimate the probability that a transactionis fraudulent, using information that has been taken by the banking systemsin different moments of time.

  7. Targeted Next Generation Sequencing Approach in Patients Referred for Silver-Russell Syndrome Testing Increases the Mutation Detection Rate and Provides Decisive Information for Clinical Management.

    Science.gov (United States)

    Meyer, Robert; Soellner, Lukas; Begemann, Matthias; Dicks, Severin; Fekete, György; Rahner, Nils; Zerres, Klaus; Elbracht, Miriam; Eggermann, Thomas

    2017-08-01

    To investigate the contribution of differential diagnoses to the mutation spectrum of patients referred for Silver-Russell syndrome (SRS) testing. Forty-seven patients referred for molecular testing for SRS were examined after exclusion of one of the SRS-associated alterations. After clinical classification, a targeted next generation sequencing approach comprising 25 genes associated with other diagnoses or postulated as SRS candidate genes was performed. By applying the Netchine-Harbinson clinical scoring system, indication for molecular testing for SRS was confirmed in 15 out of 47 patients. In 4 out of these 15 patients, disease-causing variants were found in genes associated with other diagnoses. These patients carried mutations associated with Bloom syndrome, Mulibrey nanism, KBG syndrome, or IGF1R-associated short stature. We could not detect any pathogenic mutation in patients with a negative clinical score. Some of the differential diagnoses detected in the cohort presented here have a major impact on clinical management. Therefore, we emphasize that the molecular defects associated with these clinical pictures should be excluded before the clinical diagnosis "SRS" is made. Finally, we could show that a broad molecular approach including the differential diagnoses of SRS increases the detection rate. Copyright © 2017 Elsevier Inc. All rights reserved.

  8. Assessment of the Ability of the Health Care Provider to Detect Manifestations Indicative of TBI Management of care for TBI Through the Utilization of High Fidelity Simulation

    Science.gov (United States)

    2015-09-01

    a stretcher – alert, no apparent injury, a bit anxious If asked an open-ended question such as “what happened ?” the soldier provides the following...provided if asked: Had a helmet on, did not hit head No LOC, dazed initially No concussion in past 12 months See MACE attachment for additional

  9. Staging PET-CT Scanning Provides Superior Detection of Lymph Nodes and Distant Metastases than Traditional Imaging in Locally Advanced Breast Cancer.

    Science.gov (United States)

    Garg, Pankaj Kumar; Deo, Suryanarayana V S; Kumar, Rakesh; Shukla, Nootan Kumar; Thulkar, Sanjay; Gogia, Ajay; Sharma, Daya Nand; Mathur, Sandeep R

    2016-08-01

    This study was designed to evaluate the role of a single 18-FDG positron emission tomography and computed tomography (PET-CT) scan in comparison to multiple organ-directed conventional investigations (CI) as a staging tool in locally advanced breast cancer (LABC) to detect regional and distant metastasis. All eligible patients were subjected to CI (chest X-ray, abdominal sonography, and bone scintigraphy) followed by a single 18-FDG PET-CT scan. Standard imaging criteria were used for diagnosis of metastasis. Histopathological confirmation was undertaken for suspicious lesions. An exploratory analysis was done to assess the impact of PET-CT on the staging of LABC and how it resulted in a change in management. The study included 79 patients of LABC. PET-CT detected distant metastasis in 36 (45.5 %) patients while CI could identify distant metastasis in 20 (25.3 %) patients. Two of the 36 patients in whom PET-CT detected distant metastasis were false positive. Overall PET-CT upstaged the disease in 38 (48.1 %) patients as compared to CI: stage III to stage IV migration in 14 (17.7 %) patients due to identification of additional sites of distant metastasis, and within stage III upstaging in 24 (30.3 %) patients due to identification of additional regional lymphadenopathy. PET-CT led to a change in management plan in 14 (17.7 %) patients. PET-CT has a role in identifying additional sites of regional lymphadenopathy and distant metastasis to upstage the disease in a significant number of LABC patients in comparison to CI; this would help in accurate staging, selecting optimal treatment, and better prognostication of disease.

  10. The Precariousness of the Corporate Veil to Avoid the Phenomenon of Fraud in Companies

    Directory of Open Access Journals (Sweden)

    Carlos Fabián Ardila Yopasa

    2016-06-01

    Full Text Available Relations against the state and the market dynamics end up being the determining legal practices. Hence the adoption of measures to control the situations in which market logic prevail needed. Legislation that would put a limit on cash savage neoliberalism that has leaked logic of legal institutions is required. In Therefore, the figure of piercing the corporate veil play as a restriction on the powers from the economic situations, seeking to avoid fraud led by people hiding behind corporations, restrictions on their responsibility, legal perpetuation and their legal impunity, among other things. A charity but insufficient figure, a figure that has been understood as a facile output part, and therefore need other measures that complement to have a real potential for protection.

  11. Civil and common law influences on the Danish auditor's responsibilities in relation to fraud

    DEFF Research Database (Denmark)

    Holm, Claus

    2014-01-01

    We use a legal perspective to examine how the role of auditors in Denmark has been defined and the auditor's responsibilities in relation to fraud have been determined. The study draws on laws, legal cases and documents produced by professional organisations. We show that developments during...... in the form of ‘general principles legislature’, ensured that the role of the auditor was defined as a result of market forces and the judicial processes of the courts. We observe that in the Danish legal system important interpretative powers are granted to the courts in line with case law traditions...... the twentieth century were conditioned by the central legislative role of the Danish state combined with a hands-off approach to enforcing new law provisions. While the organising role of the state was consistent with the Roman civil law tradition, the implications of legislative absences, and later provisions...

  12. A Reasoning Agent for Credit Card Fraud on the Internet Using the Event Calculus

    Science.gov (United States)

    Blackwell, Clive

    We illustrate the design of an intelligent agent to aid a merchant to limit fraudulent payment card purchases over the Internet. This is important because increasing fraud may limit the rise of e-commerce, and difficult because of the uncertainty in identifying and authenticating people remotely. The agent can advise the merchant what actions to take to reduce risk without complete knowledge of the circumstances. It can also negotiate flexibly to conclude transactions successfully that would otherwise be rejected. We use the Event Calculus to model the transaction system including the participants and their actions. The idea has applications in other distributed systems where incomplete knowledge of a system may be exploited by adversaries to their advantage.

  13. Pictures of evolution and charges of fraud: Ernst Haeckel's embryological illustrations.

    Science.gov (United States)

    Hopwood, Nick

    2006-06-01

    Comparative illustrations of vertebrate embryos by the leading nineteenth-century Darwinist Ernst Haeckel have been both highly contested and canonical. Though the target of repeated fraud charges since 1868, the pictures were widely reproduced in textbooks through the twentieth century. Concentrating on their first ten years, this essay uses the accusations to shed light on the novelty of Haeckel's visual argumentation and to explore how images come to count as proper representations or illegitimate schematics as they cross between the esoteric and exoteric circles of science. It exploits previously unused manuscripts to reconstruct the drawing, printing, and publishing of the illustrations that attracted the first and most influential attack, compares these procedures to standard practice, and highlights their originality. It then explains why, though Haeckel was soon accused, controversy ignited only seven years later, after he aligned a disciplinary struggle over embryology with a major confrontation between liberal nationalism--and Catholicism--and why the contested pictures nevertheless survived.

  14. Trusted Insiders Are Committing Fraud and Embezzlement Within Organizations: Is There a Connection to Addiction, as the Motivating Factor for Their Illegal Activities?

    Science.gov (United States)

    2014-06-01

    Empirical Links to Forgery , Embezzlement, and Fraud,” Crime, Law & Social Change 49, no. 5 (June 2008): 333–47, doi:10.1007/s10611-008-9113-9; Virgil W...such activities “as committing illegal acts such as forgery , fraud, theft or embezzlement to finance gambling.”117 In a recent paper, entitled...White Collar Crimes and Casino Gambling: Looking for Empirical Links to Forgery , Embezzlement, and Fraud,” 333–47; Ricardo C. Gazel, Dan S. Rickman, and

  15. Detection of pasteurized milk adulteration through official methods

    Directory of Open Access Journals (Sweden)

    Juliana Mareze

    2015-03-01

    Full Text Available The quality of milk consumed is a constant concern of dairy industry and healthcare-related authorities, technicians as well as consumers. The most serious problems are the various frauds which cause economic losses, risks to consumer health and, sometimes, problems for industries, such as the decrease in industrial output. Many foods are subject to fraud, but milk is one of the most commonly spoofed. The purpose of this study was to determine the presence of fraudulent substances and assess the physico-chemical properties of pasteurized milk produced in dairies from the North region of Paraná. Eighty samples were evaluated in the period from March to June 2014 and carried out specific methods for detection of restoratives: starch, alcohol, chloride and sucrose; neutralizers: bicarbonate and sodium hydroxide; preservatives: chlorine, sodium hypochlorite, hydrogen peroxide and formaldehyde. The evaluation of physico-chemical characteristics was carried out through the following analyses: density at 15° C, cryoscopic index, Dornic titratable acidity, 72 alizarol stability, pH, alkaline phosphatase, peroxidase, fat, total solids, non-fat solids, urea, protein and lactose. Non-standard samples were observed for the following analyses: fat (12.5%, non-fat solids (5%, density (1.25%, cryoscopy (3.75%, pH (48.75%, urea (1.25%. Frauds were observed by addition of water and sucrose (3.75%, presence of hypochlorite (5% and occurrence of skim milk (12.5%. The evidence together can assist in detecting fraud most commonly performed in pasteurized milk, but does not show in which thread might have occurred. However, if not detected, the quality of the product cannot be assured since many frauds have been carried out in a balanced way hindering its detection.

  16. Official quality controls and the fight against fraud in the olive oil sector in Catalonia. Results 2011–2014; Controles oficiales de calidad y lucha contra el fraude en el sector del aceite de oliva en Cataluña. Resultados 2011–2014

    Energy Technology Data Exchange (ETDEWEB)

    Cugat, G.; Biel, M.R.

    2016-07-01

    This article highlights the key aspects of the official control procedures concerning quality and in the fight against food fraud in the oil sector implemented in Catalonia by the Ministry for Agriculture, Livestock, Fisheries and Food of the Government of Catalonia and, more specifically, by the Subdirectorate General of Agri-food Inspection and Control. This summarized view focuses on issues related to the legality and competence framework for official controls, the goals and purpose thereof, the area’s object of investigation and technical scope, the stages of the food chain at which measures are carried out, the types of inspection and control actions and the main investigation techniques. It also presents the results of the inspections, with a summary of the types of irregularities detected in the olive oil sector over the 2011–2014 period. [Spanish] En este artículo se exponen los aspectos más relevantes del control oficial en materia de calidad y lucha contra el fraude alimentario en el sector del aceite, efectuado en Cataluña por el Departamento de Agricultura, Ganadería, Pesca y Alimentación de la Generalitat de Catalunya, y en concreto, por la Subdirección General de la Inspección y Control Agroalimentario. De manera resumida se focaliza en los aspectos relacionados con el marco legal y competencial del control oficial, objetivo y finalidad del control oficial, ámbitos objeto de investigación y alcance técnico, fase de la cadena alimenticia donde se realiza, tipo de actuaciones de inspección y control y principales técnicas de investigación. Asimismo, se resentan los resultados de las inspecciones, con un resumen de los tipos de irregularidades detectadas en el sector del aceite de oliva en el período 2011–2014.

  17. Mass spectrometry detection of fraudulent use of cow whey in water buffalo, sheep, or goat Italian ricotta cheese.

    Science.gov (United States)

    Camerini, Serena; Montepeloso, Emanuela; Casella, Marialuisa; Crescenzi, Marco; Marianella, Rosa Maria; Fuselli, Fabio

    2016-04-15

    Ricotta cheese is a typical Italian product, made with whey from various species, including cow, buffalo, sheep, and goat. Ricotta cheese nominally manufactured from the last three species may be fraudulently produced using the comparatively cheaper cow whey. Exposing such food frauds requires a reliable analytical method. Despite the extensive similarities shared by whey proteins of the four species, a mass spectrometry-based analytical method was developed that exploits three species-specific peptides derived from β-lactoglobulin and α-lactalbumin. This method can detect as little as 0.5% bovine whey in ricotta cheese from the other three species. Furthermore, a tight correlation was found (R(2)>0.99) between cow whey percentages and mass spectrometry measurements throughout the 1-50% range. Thus, this method can be used for forensic detection of ricotta cheese adulteration and, if properly validated, to provide quantitative evaluations. Copyright © 2015 Elsevier Ltd. All rights reserved.

  18. Pharmacopeial HPLC identification methods are not sufficient to detect adulterations in commercial bilberry (Vaccinium myrtillus) extracts. Anthocyanin profile provides additional clues.

    Science.gov (United States)

    Govindaraghavan, Suresh

    2014-12-01

    Current pharmacopeias provide HPLC anthocyanin profiles to identify commercial bilberry extracts. However, the pharmacopeial identification protocols may not be sufficient enough to distinguish genuine bilberry extracts from adulterated material. This is primarily due to the non-inclusion of literature-reported anthocyanin profile and compositional variations in bilberry when sourced from different geographical regions. Using anthocyanin profiles of both authentic bilberry extracts and literature reports, we attempted to provide appropriate identification protocol for genuine bilberry extracts. We compared HPLC anthocyanin profiles of selected 'suspected' adulterant species and adulterant-spiked bilberry extracts to decipher clues to infer adulteration. The clues include appearance of new anthocyanin peaks and changes in compositional ratios of anthocyanins. In addition, we attempted to provide likely adulterants based on 'economic motivation' and market place information and appropriate clues to identify them in adulterated commercial bilberry extracts. Copyright © 2014 Elsevier B.V. All rights reserved.

  19. Nasal carriage of methicillin-resistant Staphylococcus aureus (MRSA) among Swiss veterinary health care providers: detection of livestock- and healthcare-associated clones.

    Science.gov (United States)

    Wettstein Rosenkranz, K; Rothenanger, E; Brodard, I; Collaud, A; Overesch, G; Bigler, B; Marschall, J; Perreten, V

    2014-07-01

    We screened a total of 340 veterinarians (including general practitioners, small animal practitioners, large animal practitioners, veterinarians working in different veterinary services or industry), and 29 veterinary assistants for nasal carriage of methicillin-resistant Staphylococcus aureus (MRSA) and Staphylococcus pseudintermedius (MRSP) at the 2012 Swiss veterinary annual meeting. MRSA isolates (n = 14) were detected in 3.8 % (95 % CI 2.1 - 6.3 %) of the participants whereas MRSP was not detected. Large animal practitioners were carriers of livestock-associated MRSA (LA-MRSA) ST398-t011-V (n = 2), ST398-t011-IV (n = 4), and ST398-t034-V (n = 1). On the other hand, participants working with small animals harbored human healthcare-associated MRSA (HCA-MRSA) which belonged to epidemic lineages ST225-t003-II (n = 2), ST225-t014-II (n = 1), ST5-t002-II (n = 2), ST5-t283-IV (n = 1), and ST88-t186-IV (n = 1). HCA-MRSA harbored virulence factors such as enterotoxins, β-hemolysin converting phage and leukocidins. None of the MRSA isolates carried Panton-Valentine leukocidin (PVL). In addition to the methicillin resistance gene mecA, LA-MRSA ST398 isolates generally contained additional antibiotic resistance genes conferring resistance to tetracycline [tet(M) and tet(K)], trimethoprim [dfrK, dfrG], and the aminoglycosides gentamicin and kanamycin [aac(6')-Ie - aph(2')-Ia]. On the other hand, HCA-MRSA ST5 and ST225 mainly contained genes conferring resistance to the macrolide, lincosamide and streptogramin B antibiotics [erm(A)], to spectinomycin [ant(9)-Ia], amikacin and tobramycin [ant(4')-Ia], and to fluoroquinolones [amino acid substitutions in GrlA (S84L) and GyrA (S80F and S81P)]. MRSA carriage may represent an occupational risk and veterinarians should be aware of possible MRSA colonization and potential for developing infection or for transmitting these strains. Professional exposure to animals should be reported upon hospitalization and before medical

  20. In vivo testing of a prototype system providing simultaneous white light and near infrared autofluorescence image acquisition for detection of bladder cancer

    Science.gov (United States)

    Jacobson, Michael C.; deVere White, Ralph; Demos, Stavros G.

    2012-03-01

    A prototype instrument developed to provide simultaneously ordinary visual endoscopy together with near infrared (NIR) autofluorescence imaging via parallel image acquisition is demonstrated. The two images are recorded concurrently and the instrument interfaces with any ordinary endoscope. Preliminary results of a pilot study focused on imaging of bladder tumors in vivo using this instrumentation are presented. The experimental results demonstrate the capabilities of this instrumentation design, imaging methodology, and define the current limitation for further development of the system.

  1. A unified factor-analytic approach to the detection of item and test bias: Illustration with the effect of providing calculators to students with dyscalculia

    Directory of Open Access Journals (Sweden)

    Lee, M. K.

    2016-01-01

    Full Text Available An absence of measurement bias against distinct groups is a prerequisite for the use of a given psychological instrument in scientific research or high-stakes assessment. Factor analysis is the framework explicitly adopted for the identification of such bias when the instrument consists of a multi-test battery, whereas item response theory is employed when the focus narrows to a single test composed of discrete items. Item response theory can be treated as a mild nonlinearization of the standard factor model, and thus the essential unity of bias detection at the two levels merits greater recognition. Here we illustrate the benefits of a unified approach with a real-data example, which comes from a statewide test of mathematics achievement where examinees diagnosed with dyscalculia were accommodated with calculators. We found that items that can be solved by explicit arithmetical computation became easier for the accommodated examinees, but the quantitative magnitude of this differential item functioning (measurement bias was small.

  2. Functionalized superparamagnetic iron oxide nanoparticles provide highly efficient iron-labeling in macrophages for magnetic resonance-based detection in vivo.

    Science.gov (United States)

    Sharkey, Jack; Starkey Lewis, Philip J; Barrow, Michael; Alwahsh, Salamah M; Noble, June; Livingstone, Eilidh; Lennen, Ross J; Jansen, Maurits A; Carrion, Jaime Garcia; Liptrott, Neill; Forbes, Shareen; Adams, Dave J; Chadwick, Amy E; Forbes, Stuart J; Murray, Patricia; Rosseinsky, Matthew J; Goldring, Christopher E; Park, B Kevin

    2017-04-01

    Tracking cells during regenerative cytotherapy is crucial for monitoring their safety and efficacy. Macrophages are an emerging cell-based regenerative therapy for liver disease and can be readily labeled for medical imaging. A reliable, clinically applicable cell-tracking agent would be a powerful tool to study cell biodistribution. Using a recently described chemical design, we set out to functionalize, optimize and characterize a new set of superparamagnetic iron oxide nanoparticles (SPIONs) to efficiently label macrophages for magnetic resonance imaging-based cell tracking in vivo. A series of cell health and iron uptake assays determined that positively charged SPIONs (+16.8 mV) could safely label macrophages more efficiently than the formerly approved ferumoxide (-6.7 mV; Endorem) and at least 10 times more efficiently than the clinically approved SPION ferumoxytol (-24.2 mV; Rienso). An optimal labeling time of 4 h at 25 µg/mL was demonstrated to label macrophages of mouse and human origin without any adverse effects on cell viability whilst providing substantial iron uptake (>5 pg Fe/cell) that was retained for 7 days in vitro. SPION labeling caused no significant reduction in phagocytic activity and a shift toward a reversible M1-like phenotype in bone marrow-derived macrophages (BMDMs). Finally, we show that SPION-labeled BMDMs delivered via the hepatic portal vein to mice are localized in the hepatic parenchyma resulting in a 50% drop in T2* in the liver. Engraftment of exogenous cells was confirmed via immunohistochemistry up to 3 weeks posttransplantation. A positively charged dextran-coated SPION is a promising tool to noninvasively track hepatic macrophage localization for therapeutic monitoring. Copyright © 2017 International Society for Cellular Therapy. Published by Elsevier Inc. All rights reserved.

  3. The composition and extent of coronary artery plaque detected by multislice computed tomographic angiography provides incremental prognostic value in patients with suspected coronary artery disease.

    Science.gov (United States)

    Miszalski-Jamka, Tomasz; Klimeczek, Piotr; Banyś, Robert; Krupiński, Maciej; Nycz, Krzysztof; Bury, Krzysztof; Lada, Michał; Pelberg, Robert; Kereiakes, Dean; Mazur, Wojciech

    2012-03-01

    Multislice computed tomographic coronary angiography (CTCA) provides accurate noninvasive assessment of coronary artery disease (CAD). However, data on the prognostic value of CTCA in patients with suspected CAD are only beginning to emerge. The aim of the study was to assess the prognostic value of CTCA in patients with suspected CAD. Patients (males = 259, females = 235; mean age 58.2 ± 9.8 years) with suspected CAD who underwent 16- or 64-slice CTCA were followed for 1,308 ± 318 days for cardiac death, nonfatal myocaridal infarction (MI) and late (>90 days after CTCA) revascularization. Patient outcomes were related to clinical and CTCA data. Cox proportional-hazards model was applied in stepwise forward fashion to identify outcome predictors. Coronary artery plaque was found in 340 patients. Cardiac events occurred in 40 patients including cardiac death (n = 9), nonfatal MI (n = 8) and late revascularization (n = 23). A multivariable analysis identified the following independent predictors for adverse cardiac events: obstructive plaque in a proximal coronary artery segment (hazard ratio (HR) 2.73; 95% confidence interval (CI): 1.35-5.54; P = 0.005), the number of segments with noncalcified plaque(s) (HR 1.53 per segment; 95%CI: 1.21-1.92; P < 0.001), the number of segments with mixed plaque(s) (HR 1.56 per segment; 95%CI: 1.27-1.92; P < 0.001) and the number of segments with calcified plaque(s) (HR 1.21 per segment; 95%CI: 1.07-1.37; P = 0.002). In patients with suspected CAD, both the extent and composition of atherosclerotic plaque as determined by CTCA are prognostic of subsequent cardiac events.

  4. BANALIZAÇÃO DA FRAUDE ACADÊMICA: REFLEXÕES À LUZ DA TEORIA DA SEMICULTURA DE ADORNO

    Directory of Open Access Journals (Sweden)

    Carolina Machado Saraiva de Albuquerque Maranhão

    Full Text Available Resumo: A banalização da fraude no ambiente acadêmico impõe severos problemas à formação dos indivíduos. Este estudo fez uso da teoria crítica relacionada à educação. Adorno analisou o problema da semiformação na sociedade capitalista, em que a educação se tornou mais uma mercadoria a ser entregue a seus consumidores. O objetivo deste artigo foi propor a reflexão crítica sobre os reais sentidos da persistência da fraude nas universidades. Portanto, a fraude acadêmica destaca-se como uma evidência de que há algo errado com a educação fornecida pelas universidades. Somente uma mudança pedagógica pode transformar o caminho da educação inserida na sociedade capitalista. O resgate do potencial emancipatório da educação é fundamental para que a sociedade possa formar pessoas críticas e autônomas.

  5. Histological and chemical evaluation of frauds in ground meat used for kebab in Tabriz (orginal reserch article

    Directory of Open Access Journals (Sweden)

    R. Daghighian

    2016-05-01

    Full Text Available Meat products producers represent their specific formulation; therefore, it is necessary to evaluate the presence of frauds in such products. This research was conducted to evaluate the quality of meat products at restaurants of Tabriz. For this, a total of 33 samples of ground meat mixes used for Kebab making were obtained. The samples were subjected to chemical and histological assays. Chemical analyzing was performed by means of collagen and hydroxyproline amino acid indices using colorimetric method. Moreover, histological evaluation was conducted by hematoxylin and eosin staining. Results showed that mean values of hydroxyproline and collagen were 0.0384±0.0268 and mean was 0.2993±0.0209, respectively. Besides, the presence of unauthorized bone, cartilage and lung tissues were found in 12.1 %, 18.2 % and 9.1 %, respectively. Comparison of the histological and chemical outcomes revealed that a direct difference between amount of meat and hydroxyproline ranges. Moreover, the amount of hydroxyproline was different among various tissues (i.e., hydroxyproline content was in high level in fraud samples. It was concluded that handmade meat products prepared in Tabriz were not free of inadvertent/intentional fraud; therefore organized control is essential.

  6. A comprehensive quality evaluation method by FT-NIR spectroscopy and chemometric: Fine classification and untargeted authentication against multiple frauds for Chinese Ganoderma lucidum

    Science.gov (United States)

    Fu, Haiyan; Yin, Qiaobo; Xu, Lu; Wang, Weizheng; Chen, Feng; Yang, Tianming

    2017-07-01

    The origins and authenticity against frauds are two essential aspects of food quality. In this work, a comprehensive quality evaluation method by FT-NIR spectroscopy and chemometrics were suggested to address the geographical origins and authentication of Chinese Ganoderma lucidum (GL). Classification for 25 groups of GL samples (7 common species from 15 producing areas) was performed using near-infrared spectroscopy and interval-combination One-Versus-One least squares support vector machine (IC-OVO-LS-SVM). Untargeted analysis of 4 adulterants of cheaper mushrooms was performed by one-class partial least squares (OCPLS) modeling for each of the 7 GL species. After outlier diagnosis and comparing the influences of different preprocessing methods and spectral intervals on classification, IC-OVO-LS-SVM with standard normal variate (SNV) spectra obtained a total classification accuracy of 0.9317, an average sensitivity and specificity of 0.9306 and 0.9971, respectively. With SNV or second-order derivative (D2) spectra, OCPLS could detect at least 2% or more doping levels of adulterants for 5 of the 7 GL species and 5% or more doping levels for the other 2 GL species. This study demonstrates the feasibility of using new chemometrics and NIR spectroscopy for fine classification of GL geographical origins and species as well as for untargeted analysis of multiple adulterants.

  7. 76 FR 22925 - Assumption Buster Workshop: Abnormal Behavior Detection Finds Malicious Actors

    Science.gov (United States)

    2011-04-25

    ... Research and Engineering (SCORE) Committee, an interagency working group that coordinates cyber security... Behavior Detection Finds Malicious Actors.'' In an effort to reduce losses due to fraud, financial services... identification, which identify financial transactions that seem out of norm for a particular financial services...

  8. Research misconduct and data fraud in clinical trials: prevalence and causal factors.

    Science.gov (United States)

    George, Stephen L

    2016-02-01

    The disclosure of cases of research misconduct in clinical trials, conventionally defined as fabrication, falsification or plagiarism, has been a disturbingly common phenomenon in recent years. Such cases can potentially harm patients enrolled on the trials in question or patients treated based on the results of those trials and can seriously undermine the scientific and public trust in the validity of clinical trial results. Here, I review what is known about the prevalence of research misconduct in general and the contributing or causal factors leading to the misconduct. The evidence on prevalence is unreliable and fraught with definitional problems and with study design issues. Nevertheless, the evidence taken as a whole seems to suggest that cases of the most serious types of misconduct, fabrication and falsification (i.e., data fraud), are relatively rare but that other types of questionable research practices are quite common. There have been many individual, institutional and scientific factors proposed for misconduct but, as is the case with estimates of prevalence, reliable empirical evidence on the strength and relative importance of these factors is lacking. However, it seems clear that the view of misconduct as being simply the result of aberrant or self-delusional personalities likely underestimates the effect of other important factors and inhibits the development of effective prevention strategies.

  9. The Turn into Dangerous Meat: Case Study of Horsemeat Food Fraud in the Czech Republic

    Directory of Open Access Journals (Sweden)

    Eva Kotašková

    2016-06-01

    Full Text Available The aim of this article is to analyze context and strategies to decrease the alternative use of safe food product that does not fit into the market system. This process is revealed in a case study of a horsemeat food fraud in the Czech Republic that took place in 2013. Unlike many other European countries, in the Czech Republic food products containing undeclared horsemeat were not given to charities or used as a source of fuel but were classified as dangerous and thus turned to a category of non-edible food. How can we understand this way of processing and what can this case say about attitudes towards classification of food? Following a story of products containing undeclared horsemeat, a network of context and strategies that are relevant in this case is developed. The analysis is inspired by Science and Technology Studies, mainly the study of classification and standards. The horsemeat case shows that categories of waste and food are consequences of depoliticization of politics, market regulation, technologies, and understanding of objects. Together with various strategies of decreasing the possibilities to negotiate leads to preservation of prevailing standards and classifications.

  10. A novel SERRS sandwich-hybridization assay to detect specific DNA target.

    Directory of Open Access Journals (Sweden)

    Cécile Feuillie

    Full Text Available In this study, we have applied Surface Enhanced Resonance Raman Scattering (SERRS technology to the specific detection of DNA. We present an innovative SERRS sandwich-hybridization assay that allows specific DNA detection without any enzymatic amplification, such as is the case with Polymerase Chain Reaction (PCR. In some substrates, such as ancient or processed remains, enzymatic amplification fails due to DNA alteration (degradation, chemical modification or to the presence of inhibitors. Consequently, the development of a non-enzymatic method, allowing specific DNA detection, could avoid long, expensive and inconclusive amplification trials. Here, we report the proof of concept of a SERRS sandwich-hybridization assay that leads to the detection of a specific chamois DNA. This SERRS assay reveals its potential as a non-enzymatic alternative technology to DNA amplification methods (particularly the PCR method with several applications for species detection. As the amount and type of damage highly depend on the preservation conditions, the present SERRS assay would enlarge the range of samples suitable for DNA analysis and ultimately would provide exciting new opportunities for the investigation of ancient DNA in the fields of evolutionary biology and molecular ecology, and of altered DNA in food frauds detection and forensics.

  11. Susceptibility to email fraud:a review of psychological perspectives, data-collection methods, and ethical considerations

    OpenAIRE

    Jones, Helen; Towse, John; Race, Nicholas

    2015-01-01

    We review the existing literature on the psychology of email fraud, and attempt to integrate the small but burgeoning set of research findings. We show that research has adopted a variety of methodologies and taken a number of conceptual positions in the attempt to throw light on decisions about emails that may be in best-case scenarios, sub-optimal, or in the worst-case scenarios, catastrophic. We point to the potential from cognitive science and social psychology to inform the field, and we...

  12. Estrategias para inhibir y prevenir el fraude en la investigación científica

    Directory of Open Access Journals (Sweden)

    Omar França Tarragó

    2014-01-01

    Full Text Available En este artículo se expone la preocupación creciente de la comunidad científica en relación con las malas conductas en investigación científica; así mismo, se caracterizan someramente los principales tipos de fraude investigativo y se proponen algunas medidas de prevención y de control de las inconductas científicas que podrían ser implementadas por los países, las universidades e institutos de investigación.

  13. Detecting and combating malicious email

    CERN Document Server

    Ryan, Julie JCH

    2014-01-01

    Malicious email is, simply put, email with a malicious purpose. The malicious purpose could be fraud, theft, espionage, or malware injection. The processes by which email execute the malicious activity vary widely, from fully manual (e.g. human-directed) to fully automated. One example of a malicious email is one that contains an attachment which the recipient is directed to open. When the attachment is opened, malicious software is installed on the recipient's computer. Because malicious email can vary so broadly in form and function, automated detection is only marginally helpful. The education of all users to detect potential malicious email is important to containing the threat and limiting the damage. It is increasingly necessary for all email users to understand how to recognize and combat malicious email. Detecting and Combating Malicious Email describes the different types of malicious email, shows how to differentiate malicious email from benign email, and suggest protective strategies for both perso...

  14. Detecting and Analyzing Cybercrime in Text-Based Communication of Cybercriminal Networks through Computational Linguistic and Psycholinguistic Feature Modeling

    Science.gov (United States)

    Mbaziira, Alex Vincent

    2017-01-01

    Cybercriminals are increasingly using Internet-based text messaging applications to exploit their victims. Incidents of deceptive cybercrime in text-based communication are increasing and include fraud, scams, as well as favorable and unfavorable fake reviews. In this work, we use a text-based deception detection approach to train models for…

  15. Ações substantivas e simbólicas na criação e condução de uma fraude corporativa: o caso Boi Gordo Symbolic and substantive actions in the creation and management of a corporate fraud: The Boi Gordo case

    Directory of Open Access Journals (Sweden)

    Thomaz Wood Jr

    2012-12-01

    Full Text Available Neste artigo, reportamos os resultados de um estudo interpretativo indutivo de um caso notório de fraude corporativa, ocorrido no Brasil dos anos 1980 à década de 2000. A partir de técnicas de análise de conteúdo e análise de discurso, examinamos o processo de criação do esquema fraudulento, assim como sua manutenção por mais de uma década. Estudamos os aspectos substantivos - os esquemas criados e gerenciados pelos agentes fraudadores -, e os aspectos simbólicos - os recursos de gerenciamento da impressão e da imagem empregados pelos agentes fraudadores. Nossa análise levou ao desenvolvimento de um modelo de fraude corporativa, o qual busca compreender a fraude ocorrida a partir de uma perspectiva processual. Acreditamos que tal modelo pode contribuir para o avanço da compreensão das fraudes corporativas, uma vez que trata de como a fraude ocorre e mostra como os agentes fraudadores realizam ações substantivas e simbólicas para criá-la, desenvolvê-la e mantê-la.In this paper, the results of an inductive interpretive study of a notorious corporate fraud case, which occurred in Brazil from the 1980s to the 2000s, are reported. Through the content analysis and discourse analysis techniques, the process of creating a fraudulent scheme is analyzed, besides its maintenance for more than one decade. The substantive aspects were studied - the schemes created and managed by fraudsters -, as well as the symbolic aspects - the resources for impression and image management used by fraudsters. This analysis led to the development of a model of corporate fraud, which aims to understand the fraud occurred through a process perspective. One hopes this model can contribute to improve the understanding of corporate frauds, since it addresses the way how fraud occurs and shows how fraudsters take substantive and symbolic actions to create, develop, and sustain it.

  16. Detection of Frauds and Other Non-technical Losses in Power Utilities using Smart Meters: A Review

    Science.gov (United States)

    Ahmad, Tanveer; Ul Hasan, Qadeer

    2016-06-01

    Analysis of losses in power distribution system and techniques to mitigate these are two active areas of research especially in energy scarce countries like Pakistan to increase the availability of power without installing new generation. Since total energy losses account for both technical losses (TL) as well as non-technical losses (NTLs). Utility companies in developing countries are incurring of major financial losses due to non-technical losses. NTLs lead to a series of additional losses, such as damage to the network (infrastructure and the reduction of network reliability) etc. The purpose of this paper is to perform an introductory investigation of non-technical losses in power distribution systems. Additionally, analysis of NTLs using consumer energy consumption data with the help of Linear Regression Analysis has been carried out. This data focuses on the Low Voltage (LV) distribution network, which includes: residential, commercial, agricultural and industrial consumers by using the monthly kWh interval data acquired over a period (one month) of time using smart meters. In this research different prevention techniques are also discussed to prevent illegal use of electricity in the distribution of electrical power system.

  17. Caracterización de las mejores prácticas para la detección de fraude en una auditoría de estados financieros

    OpenAIRE

    Ochoa Bustamante, Lina María

    2012-01-01

    El estudio tuvo como objetivo general identificar las mejores prácticas para la detección de fraude en una auditoría de estados financieros. Metodológicamente es un estudio de carácter descriptivo llevado a cabo bajo un método de investigación deductivo-inductivo, deductivo porque se establece un proceso de conocimiento a partir de la observación del marco teórico planteado en la Norma Internacional de Auditoría 240 relacionada con el fraude; e inductivo porque luego de ello y a través de la ...

  18. Red flags na detecção de fraudes em cooperativas de crédito: percepção dos auditores internos

    OpenAIRE

    Magro, Cristian Baú Dal; Cunha, Paulo Roberto da

    2017-01-01

    Resumo Objetivo: Os red flags são mecanismos que podem ser utilizados pelos auditores internos para antecipação na detecção de possíveis fraudes. Nesse contexto, o objetivo do estudo foi verificar a relevância que os auditores internos de cooperativas de crédito atribuem aos red flags na avaliação do risco de ocorrência de fraudes. Metodologia: Este artigo é caracterizado quanto aos objetivos como descritivo, quanto aos procedimentos como survey e a abordagem do problema de cunho quantita...

  19. The Anatomy of Pension Fraud in Nigeria: Its Motives, the Management and Future of the Nigerian Pension Scheme

    Directory of Open Access Journals (Sweden)

    Amaka E. Agbata

    2017-12-01

    Full Text Available The study determined how the administration of the Pension Scheme could be perked up in Nigeria through effective management that would reduce fraudulent practices apparent in the scheme. By following the precept of library research via the survey design, a 5-point Likert Scale questionnaire was designed to educe primary information about pension matters from a sample of 435 knowledgeable respondents. The collected data were presented and analyzed. Three hypotheses were formulated and tested based on Multiple Regression Analysis models with the aid of Minitab version 17. The findings show that, despite the provisions of the Act (the Pension Reform Act - PRA, intents for committing Pension Fraud have not reduced to a significant extent. Also, the accumulated assets of pension funds have not been adequately diversified into profitable investment alternatives. Therefore, we recommend that, among other things, amendments should concertedly be made to the PRA to at least discourage acts of pension frauds by instituting severe punitive measures for culprits, while simultaneously inculcating moral ethics among public servants in Nigeria.

  20. The costs of electoral fraud: establishing the link between electoral integrity, winning an election, and satisfaction with democracy

    Science.gov (United States)

    Fortin-Rittberger, Jessica; Harfst, Philipp; Dingler, Sarah C.

    2017-01-01

    ABSTRACT Previous research has shown that voters’ perception of electoral fairness has an impact on their attitudes and behaviors. However, less research has attempted to link objective measurements of electoral integrity on voters’ attitudes about the democratic process. Drawing on data from the Comparative Study of Electoral Systems and the Quality of Elections Data, we investigate whether cross-national differences in electoral integrity have significant influences on citizens’ level of satisfaction with democracy. We hypothesize that higher levels of observed electoral fraud will have a negative impact on evaluations of the democratic process, and that this effect will be mediated by a respondent’s status as a winner or loser of an election. The article’s main finding is that high levels of electoral fraud are indeed linked to less satisfaction with democracy. However, we show that winning only matters in elections that are conducted in an impartial way. The moment elections start to display the telltale signs of manipulation and malpractice, winning and losing no longer have different effects on voter’s levels of satisfaction with democracy. PMID:28824703