Survey of Insurance Fraud Detection Using Data Mining Techniques

OpenAIRE

Sithic, H. Lookman; Balasubramanian, T.

2013-01-01

With an increase in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection has become an emerging topics of great importance for academics, research and industries. Financial fraud is a deliberate act that is contrary to law, rule or policy with intent to obtain unauthorized financial benefit and intentional misstatements or omission of amounts by deceiving users of financial statements, especially investors and creditors. Data mining tec...

DETECTING AND REPORTING THE FRAUDS AND ERRORS BY THE AUDITOR

OpenAIRE

Ovidiu Constantin Bunget; Alin Constantin Dumitrescu

2009-01-01

Responsibility for preventing and detecting fraud rest with management entities.Although the auditor is not and cannot be held responsible for preventing fraud and errors, in yourwork, he can have a positive role in preventing fraud and errors by deterring their occurrence. Theauditor should plan and perform the audit with an attitude of professional skepticism, recognizingthat condition or events may be found that indicate that fraud or error may exist.Based on the audit risk assessment, aud...

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.

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...

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.

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.

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.

The role of financial auditor in detecting and reporting fraud and error

OpenAIRE

Bunget, Ovidiu-Constantin

2009-01-01

Responsibility for preventing and detecting fraud rest with management entities. Although the auditor is not and cannot be held responsible for preventing fraud and errors, in your work, he can have a positive role in preventing fraud and errors by deterring their occurrence. The auditor should plan and perform the audit with an attitude of professional skepticism, recognizing that condition or events may be found that indicate that fraud or error may exist. Based on the audit risk asse...

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...

FraudBuster: Reducing Fraud in an Auto Insurance Market.

Science.gov (United States)

Nagrecha, Saurabh; Johnson, Reid A; Chawla, Nitesh V

2018-03-01

Nonstandard insurers suffer from a peculiar variant of fraud wherein an overwhelming majority of claims have the semblance of fraud. We show that state-of-the-art fraud detection performs poorly when deployed at underwriting. Our proposed framework "FraudBuster" represents a new paradigm in predicting segments of fraud at underwriting in an interpretable and regulation compliant manner. We show that the most actionable and generalizable profile of fraud is represented by market segments with high confidence of fraud and high loss ratio. We show how these segments can be reported in terms of their constituent policy traits, expected loss ratios, support, and confidence of fraud. Overall, our predictive models successfully identify fraud with an area under the precision-recall curve of 0.63 and an f-1 score of 0.769.

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

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

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.

BIRDNEST: Bayesian Inference for Ratings-Fraud Detection

OpenAIRE

Hooi, Bryan; Shah, Neil; Beutel, Alex; Gunnemann, Stephan; Akoglu, Leman; Kumar, Mohit; Makhija, Disha; Faloutsos, Christos

2015-01-01

Review fraud is a pervasive problem in online commerce, in which fraudulent sellers write or purchase fake reviews to manipulate perception of their products and services. Fake reviews are often detected based on several signs, including 1) they occur in short bursts of time; 2) fraudulent user accounts have skewed rating distributions. However, these may both be true in any given dataset. Hence, in this paper, we propose an approach for detecting fraudulent reviews which combines these 2 app...

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...

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.

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.

Avoiding fraud risks associated with EHRs.

Science.gov (United States)

Helton, Jeffrey R

2010-07-01

Fraud associated with electronic health records (EHRs) generally falls into two categories: inappropriate billing by healthcare providers and inappropriate access by a system's users. A provider's EHR system requires controls to be of any significant help in detecting such fraudulent activity, or in gathering transactional evidence should such activity be identified. To protect against potential EHR-related healthcare fraud, providers should follow the recommendations established in 2007 by RTI International for the Office of the National Coordinator for Health Information Technology of the U.S. Department of Health and Human Services.

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.

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.

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.

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.

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.

Increasing the detection of minority class instances in financial statement fraud

CSIR Research Space (South Africa)

Moepya, Stephen

2017-04-01

Full Text Available -1 Asian Conference on Intelligent Information and Database Systems, 3-5 April 2017, Kanazawa, Japan Increasing the detection of minority class instances in financial statement fraud Stephen Obakeng Moepya1,2(B), Fulufhelo V. Nelwamondo1...

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...

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

African Journals Online (AJOL)

... 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 curb the increase and sophistication of fraudsters. KEYWORD: Data Mining, Artificial Neural Network, ...

28 CFR 104.71 - Procedures to prevent and detect fraud.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Procedures to prevent and detect fraud. 104.71 Section 104.71 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) SEPTEMBER 11TH VICTIM COMPENSATION FUND OF 2001 Measures To Protect the Integrity of the Compensation Program § 104.71 Procedures to...

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

Fraud detections for online businesses: a perspective from blockchain technology

OpenAIRE

Cai, Yuanfeng; Zhu, Dan

2016-01-01

Background: The reputation system has been designed as an effective mechanism to reduce risks associated with online shopping for customers. However, it is vulnerable to rating fraud. Some raters may inject unfairly high or low ratings to the system so as to promote their own products or demote their competitors. Method: This study explores the rating fraud by differentiating the subjective fraud from objective fraud. Then it discusses the effectiveness of blockchain technology in objective f...

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,

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.

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.

Use of forensic accounting techniques in the detection of fraud in ...

African Journals Online (AJOL)

This study investigated the extent of use of forensic accounting techniques in the detection of fraud in tertiary institutions in Anambra State, Nigeria. One research question guided the study and one null hypothesis was tested. Related literature pertinent to the study was reviewed which exposed the need for the study.

Fraud Auditing and CPA Auditing Reform in American and Japanese

OpenAIRE

張, 影; ZHANG, Ying

2006-01-01

The public company audit is expected to detect frauds in the financial reporting of entity. But, if senior management of corporation want to perpetrate frauds, the auditors have a risk of material misstatement due to fraud. In this paper, I consider the history of public company auditing to improve the prevention and detection of material fraud and to educate financial statement users about frauds in financial statement of American corporation and Japanese corporation. The history also is sho...

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 engageme......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...... engagements has been widely discussed over the years. In this paper we classify actual cases, where the responsibilities of auditors have been established by the court system and/or by the auditors own professional organizations in Denmark. The dataset includes all publicized cases raised against Danish...... 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...

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 engageme......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...... engagements has been widely discussed over the years. In this paper we classify actual cases, where the responsibilities of auditors have been established by the court system and/or by the auditors own professional organizations in Denmark. The dataset includes all publicized cases raised against Danish...... 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...

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.

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.

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

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

OpenAIRE

Hu, Jinlong; Liang, Junjie; Dong, Shoubin

2017-01-01

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 m...

Is writing style predictive of scientific fraud?

DEFF Research Database (Denmark)

Braud, Chloé Elodie; Søgaard, Anders

2017-01-01

The problem of detecting scientific fraud using machine learning was recently introduced, with initial, positive results from a model taking into account various general indicators. The results seem to suggest that writing style is predictive of scientific fraud. We revisit these initial experime......The problem of detecting scientific fraud using machine learning was recently introduced, with initial, positive results from a model taking into account various general indicators. The results seem to suggest that writing style is predictive of scientific fraud. We revisit these initial...... experiments, and show that the leave-one-out testing procedure they used likely leads to a slight over-estimate of the predictability, but also that simple models can outperform their proposed model by some margin. We go on to explore more abstract linguistic features, such as linguistic complexity...

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.

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

An Effective Financial Statements Fraud Detection Model for the Sustainable Development of Financial Markets: Evidence from Taiwan

Directory of Open Access Journals (Sweden)

Chyan-long Jan

2018-02-01

Full Text Available This study aims to establish a rigorous and effective model to detect enterprises’ financial statements fraud for the sustainable development of enterprises and financial markets. The research period is 2004–2014 and the sample is companies listed on either the Taiwan Stock Exchange or the Taipei Exchange, with a total of 160 companies (including 40 companies reporting financial statements fraud. This study adopts multiple data mining techniques. In the first stage, an artificial neural network (ANN and a support vector machine (SVM are deployed to screen out important variables. In the second stage, four types of decision trees (classification and regression tree (CART, chi-square automatic interaction detector (CHAID, C5.0, and quick unbiased efficient statistical tree (QUEST are constructed for classification. Both financial and non-financial variables are selected, in order to build a highly accurate model to detect fraudulent financial reporting. The empirical findings show that the variables screened with ANN and processed by CART (the ANN + CART model yields the best classification results, with an accuracy of 90.83% in the detection of financial statements fraud.

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

OpenAIRE

Gonzalo Castañeda; Ignacio Ibarra

2010-01-01

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. I...

Combating Fraud in Online Social Networks: Detecting Stealthy Facebook Like Farms

OpenAIRE

Ikram, Muhammad; Onwuzurike, Lucky; Farooqi, Shehroze; De Cristofaro, Emiliano; Friedman, Arik; Jourjon, Guillaume; Kaafar, Mohammad Ali; Shafiq, M. Zubair

2015-01-01

As businesses increasingly rely on social networking sites to engage with their customers, it is crucial to understand and counter reputation manipulation activities, including fraudulently boosting the number of Facebook page likes using like farms. To this end, several fraud detection algorithms have been proposed and some deployed by Facebook that use graph co-clustering to distinguish between genuine likes and those generated by farm-controlled profiles. However, as we show in this paper,...

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.

FRAUD DETECTION LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK NDONESIA

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Indarti Inova Fitri Siregar Nurhayani Lubis

2016-03-01

Full Text Available Abstrak : Penelitian ini bertujuan untuk menganalisis pendeteksian laporan keuangan dengan menggunakan Leverage, Financial Stability, dan Financial Targets, studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia untuk tahun laporan 2012 sampai dengan 2014. Mengingat pentingnya peran yang dimiliki oleh laporan keuangan, maka hanya laporan keuangan berkualitas dan terbebas dari salah saji material baik yang disengaja (fraud maupun yang tidak disengaja (error yang dapat dipercaya sebagai sumber informasi untuk pengambilan keputusan. Untuk itu sebagai tujuan jangka panjangnya adalah agar setiap perusahaan dapat mendeteksi laporan keuangannya secara dini oleh bagian internal kontrol atau bagian internal audit perusahaannya agar terhindar dari kemungkinan kecurangan penyajian Laporan Keuangan.Adapun objek yang menjadi penelitian ini Laporan Keuangan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia untuk tahun laporan 2012 sampai dengan 2014.  Sampel pada penelitian ini dipilih berdasarkan metode  purposive sampling dengan  jumlah  populasi  sebanyak  134  perusahaan  dan  sampel  sebanyak  20 perusahaan.  Metode  analisis  yang  digunakan  adalah  analisis  regresi  berganda dengan program SPSS versi 20. Teknik analisis yang digunakan pada penelitian ini  adalah  analisis  statistik  deskriptif,  uji  asumsi  klasik,  uji  hipotesis  F-statistik untuk  menguji  pengaruh  secara  bersama-sama  dengan  tingkat  kepercayaan  5% serta  menggunakan  t-statistik  untuk  menguji  koefisien  regresi  parsial. Penelitian ini dilakukan untuk menganalisis seberapa besar pengaruh Leverage, Financial stability pressure, dan Financial Targets terhadap Fraud Detection pada pelaporan keuangan dengan menggunakan Manajemen Laba Riil.Hasil penelitian  ini  menunjukkan  bahwa  secara  simultan  Leverage

Challenge of mitigating bank frauds by judicious mix of technology: Experience of a developing country

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Madan Lal Bhasin

2016-12-01

Full Text Available Banks are the engines that drive the operations in the financial sector, money markets and growth of an economy. With the rapidly growing banking industry in India, frauds in banks are also increasing fast, and fraudsters have started using innovative methods. A questionnaire-based survey was conducted in 2013-14 among 345 bank employees to know their perception towards bank frauds, degree of their compliance level, and integration of technology to detect, control and prevent frauds. This study provides discussion of the attitudes, strategies, and the technology that bank specialists will need to combat frauds. Banks that can leverage advances in technology and analytics to improve fraud prevention will reduce their fraud losses. In 2015, the RBI introduced new mechanisms for banks to check loan frauds by taking pro-active steps by setting up a Central Fraud Registry, introduced the concept of Red Flagged Account, and Indian investigative agencies will soon start sharing their databases with banks.

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.

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.

Fraud risks in emissions trading

International Nuclear Information System (INIS)

2010-09-01

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. [nl

Corruption, fraud and internal control

OpenAIRE

Luminiţa IONESCU

2010-01-01

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 a...

PREDICTIVE ANALYTICS OF THE FRAUD PREVENTION AND DETECTION AT ASF LEVEL

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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.

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

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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.

FRAUD BETWEEN DEFINITION AND WAYS TO DEFRAUD ILLUSTRATED BY EXAMPLES

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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.

THE EFFECTIVENESS OF FRAUD TRIANGLE ON DETECTING FRAUDULENT FINANCIAL STATEMENT: USING BENEISH MODEL AND THE CASE OF SPECIAL COMPANIES

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Aprillia Aprillia

2015-12-01

Full Text Available Fraudulent financial statement is a serious problem and to be a threat to stakeholders, especially for investor. The thing is happened because there is illegal action done intentionally, such as disclosing financial information that doesn’t match with the real condition. The purpose of this research is to acquire a effectiveness of empirical proof of fraud triangle consisting of Pressure, Opportunity, and Rationalization in detecting financial statement fraud that are indicated by using Beneish Model. The sample of this research consists of 39 companies are indicated doing fraud and 57 companies aren’t indicated doing fraud listing at BEI (Bursa Efek Indonesia in 2012 – 2014. Test of this research uses logistic regression method. Based on the result and conclusion, this research shows that opportunity (independent commissioner ownership has significant effect to fraudulent financial statement while pressure (AGROW, financial target (ROA, and rationalization (Total accrual don’t have significant effect to fraudulent financial statement.

Fraud Education for Accounting Students.

Science.gov (United States)

Peterson, Bonita K.

2003-01-01

Reports that limited fraud education takes place in accounting due to a crowded curriculum and misunderstanding of the extent of fraud. Suggests ways to develop content on the topic and provides a list of teaching materials (textbooks, workbooks, trade books, case materials, videos, and reference materials). (Contains 16 references.) (SK)

Generative adversarial network based telecom fraud detection at the receiving bank.

Science.gov (United States)

Zheng, Yu-Jun; Zhou, Xiao-Han; Sheng, Wei-Guo; Xue, Yu; Chen, Sheng-Yong

2018-06-01

Recently telecom fraud has become a serious problem especially in developing countries such as China. At present, it can be very difficult to coordinate different agencies to prevent fraud completely. In this paper we study how to detect large transfers that are sent from victims deceived by fraudsters at the receiving bank. We propose a new generative adversarial network (GAN) based model to calculate for each large transfer a probability that it is fraudulent, such that the bank can take appropriate measures to prevent potential fraudsters to take the money if the probability exceeds a threshold. The inference model uses a deep denoising autoencoder to effectively learn the complex probabilistic relationship among the input features, and employs adversarial training that establishes a minimax game between a discriminator and a generator to accurately discriminate between positive samples and negative samples in the data distribution. We show that the model outperforms a set of well-known classification methods in experiments, and its applications in two commercial banks have reduced losses of about 10 million RMB in twelve weeks and significantly improved their business reputation. Copyright © 2018 Elsevier Ltd. All rights reserved.

42 CFR 455.21 - Cooperation with State Medicaid fraud control units.

Science.gov (United States)

2010-10-01

... 42 Public Health 4 2010-10-01 2010-10-01 false Cooperation with State Medicaid fraud control units... Detection and Investigation Program § 455.21 Cooperation with State Medicaid fraud control units. In a State with a Medicaid fraud control unit established and certified under subpart C of this part, (a) The...

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

45 CFR 235.110 - Fraud.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fraud. 235.110 Section 235.110 Public Welfare... PROGRAMS § 235.110 Fraud. State plan requirements: A State plan under title I, IV-A, X, XIV, or XVI of the Social Security Act must provide: (a) That the State agency will establish and maintain: (1) Methods and...

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

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

Implementing US-style anti-fraud laws in the Australian pharmaceutical and health care industries.

Science.gov (United States)

Faunce, Thomas A; Urbas, Gregor; Skillen, Lesley

2011-05-02

This article critically analyses the prospects for introducing United States anti-fraud (or anti-false claims) laws in the Australian health care setting. Australian governments spend billions of dollars each year on medicines and health care. A recent report estimates that the money lost to corporate fraud in Australia is growing at an annual rate of 7%, but that only a third of the losses are currently being detected. In the US, qui tam provisions - the component of anti-fraud or anti-false claims laws involving payments to whistleblowers - have been particularly successful in providing critical evidence allowing public prosecutors to recover damages for fraud and false claims made by corporations in relation to federal and state health care programs. The US continues to strengthen such anti-fraud measures and to successfully apply them to a widening range of areas involving large public investment. Australia still suffers from the absence of any comprehensive scheme that not only allows treble damages recovery for fraud on the public purse, but crucially supports such actions by providing financial encouragement for whistleblowing corporate insiders to expose evidence of fraud. Potential areas of application could include direct and indirect government expenditure on health care service provision, pharmaceuticals, medical devices, defence, carbon emissions compensation and tobacco-related illness. The creation in Australia of an equivalent to US anti-false claims legislation should be a policy priority, particularly in a period of financial stringency.

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...

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

OpenAIRE

Muhammad Umar; Shinta Megawati Sitorus; Rika Lusiana Surya; Elvia R. Shauki; Vera Diyanti

2017-01-01

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 dysfuncti...

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 ...

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.

7 CFR 1773.9 - Disclosure of fraud, illegal acts, and other noncompliance.

Science.gov (United States)

2010-01-01

..., the auditor must design the audit to provide reasonable assurance of detecting fraud that is material... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit... statements, auditors should apply audit procedures specifically directed to ascertaining whether an illegal...

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

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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.

Types of fraud in meat and meat products: a review

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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.

Presence of Corporate Frauds at a Global Level

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Vranješ Svjetlana

2017-06-01

Full Text Available The legislative bodies of the countries, members of the accounting and auditing profession, various associations have taken a number of preventive measures and mechanisms for combating corporate criminal activities and financial frauds, but unfortunately, the fact is that even today they often happen in both undeveloped and the most developed market economies. It is therefore essential to pay significant attention to corporate criminal activity and financial frauds that are happening in the business world. The aim of this paper is to show the presence of different forms of corporate criminal activity at a global level, and to display a conceptual framework of criminal activity and motives for their doing. Concluding remarks of this paper provide guidelines for further research and recommendations on how to improve the mechanisms for preventing and detecting criminal activity.

Corporate fraud and bank loans: Evidence from china

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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.

Corporate fraud and bank loans:Evidence from china

Institute of Scientific and Technical Information of China (English)

Yunsen; Chen; Song; Zhu; Yutao; Wang

2011-01-01

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.

Financial fraud and health: the case of Spain

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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.

Decision Tree Approach to Discovering Fraud in Leasing Agreements

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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.

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.

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.

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

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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.

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.

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.

Scientific fraud in 20 falsified anesthesia papers : detection using financial auditing methods.

Science.gov (United States)

Hein, J; Zobrist, R; Konrad, C; Schuepfer, G

2012-06-01

Data from natural sources show counter-intuitive distribution patterns for the leading digits to the left of the decimal point and the digit 1 is observed more frequently than all other numbers. This pattern, which was first described by Newcomb and later confirmed by Benford, is used in financial and tax auditing to detect fraud. Deviations from the pattern indicate possible falsifications. Anesthesiology journals are affected not only by ghostwriting and plagiarism but also by counterfeiting. In the present study 20 publications in anesthesiology known to be falsified by an author were investigated for irregularities with respect to Benford's law using the χ(2)-test and the Z-test. In the 20 retracted publications an average first-digit frequency of 243.1 (standard deviation SD ± 118.2, range: 30-592) and an average second-digit frequency of 132.3 (SD ± 72.2, range: 15-383) were found. The observed distribution of the first and second digits to the left of the decimal point differed significantly (panalysis of each paper 17 out of 20 studies differed significantly from the expected value for the first digit and 18 out of 20 studies varied significantly from the expected value of the second digit. Only one paper did not vary significantly from expected values for the digits to the left of the decimal. For comparison, a meta-analysis using complex mathematical procedures was chosen as a control. The analysis showed a first-digit distribution consistent with the Benford distribution. Thus, the method used in the present study seems to be sensitive for detecting fraud. Additional statements of specificity cannot yet be made as this requires further analysis of data that is definitely not falsified. Future studies exploring conformity might help prevent falsified studies from being published.

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.

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.

The model of fraud detection in financial statements by means of financial ratios

OpenAIRE

Kanapickienė, Rasa; Grundienė, Živilė

2015-01-01

Analysis of financial ratios is one of those simple methods to identify frauds. Theoretical survey revealed that, in scientific literature, financial ratios are analysed in order to designate which ratios of the financial statements are the most sensitive in relation with the motifs of executive managers and employees of companies to commit frauds. Empirical study included the analysis of the following: 1) 40 sets of fraudulent financial statements and 2) 125 sets of non-fraudulent financ...

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. ...

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

African Journals Online (AJOL)

PROF. O. E. OSUAGWU

2013-09-01

Sep 1, 2013 ... processes. Fraud is a million dollar business that ... unexpected risks and proactively respond to such [9]. ... task using normal audit procedures [13]. Firstly ... model that emulates a biological system. .... stimulate human decision-making ... Transport Planning", International Journal on Soft Computing (IJSC),.

You've been warned: Consumer liability in Internet banking fraud

NARCIS (Netherlands)

van der Meulen, N.S.

2013-01-01

This contribution provides a critical analysis of the treatment of consumer liability in cases of Internet banking fraud. Whereas generally banks refund the financial losses associated with Internet banking fraud to the individual victim, exceptions do occur, at least in certain EU jurisdictions.

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,

Commander’s (Executive officer’s) Guide for Detecting and Deterring Procurement Frauds in Military Unit (Organization) of Armed Forces of Ukraine

Science.gov (United States)

2009-06-01

are control activities which reduce the risks ( COSO ICIF). E. FRAUD MANAGEMENT Why present fraud management separately from internal control? The...challenges that increase the risk of fraudulent activity. a. Decentralization of Management Historically, the Ukrainian Armed Forces combined an inherited...of the Treadway Commission ( COSO ): a process, effected by an entity’s board of directors, management , and other personnel, designed to provide

Avoiding Service Station Fraud.

Science.gov (United States)

Burton, Grace M.; Burton, John R.

1982-01-01

High school students are warned against service station fraud. A problem-solving section is designed to help students calculate consumer costs for various fraudulent transactions. Several ways of reducing fraud or of lessening the chances of problems are noted. (MP)

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.

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.

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…

Kajian: Fraud (Kecurangan) Laporan Keuangan

OpenAIRE

Putri, Anisa

2012-01-01

Fraudulent misstatement or omission is deliberate amount or disclosures in financial statement. Perpetrators of fraud from people within the company can be from outside the company. Triggers fraud was caused by greed, needs, pressures, opportunities and rational.Financial statements contain material misstatements may result in financial statements are not presented fairly, in all material respects. Misstatement of financial statements may occur as a result of mistake or fraud. In order compan...

7 CFR 276.3 - Negligence or fraud.

Science.gov (United States)

2010-01-01

... 7 Agriculture 4 2010-01-01 2010-01-01 false Negligence or fraud. 276.3 Section 276.3 Agriculture... Negligence or fraud. (a) General. If FNS determines that there has been negligence or fraud on the part of..., pay to FNS a sum equal to the amount of coupons issued as a result of such negligence or fraud. (b...

THE RESPONSIBILITY FOR PREVENTING AND DETECTING ACCOUNTING FRAUDS FROM THE VIEWPOINT OF SELF-REGULATORY AGENCIES IN TURKEY: DE JURE STATUS AND DE FACTO APPLICATION

Directory of Open Access Journals (Sweden)

Canol KANDEMİR

2013-07-01

Full Text Available TÜRKİYE’DE DÜZENLEYİCİ KURULUŞLAR AÇISINDAN MUHASEBE HİLELERİNİN ÖNLENMESİ VE ORTAYA ÇIKARILMASI SORUMLULUĞU: HUKUKÎ DURUM VE FİİLÎ UYGULAMAÖzet: Düzenleyici kuruluşların yaklaşımı ve uygulamaları muhasebe hilelerinin önlenmesi ve ortaya çıkarılması sorumluluğunun kapsamının açıklığa kavuşturulmasına yardımcı olabilmektedir. Bu kuruluşların kamunun büyük bir çoğunluğunu adîl ve yansız bir şekilde temsil edeceği varsayılmaktadır. Ayrıca aldıkları kararlar ve karar alma mantıkları hem araştırmacılara, hem de finansal bilgi kullanıcılarına olası hile şüphelileri, bu kuruluşların sorumlulardan özellikle önlemesi ve ortaya çıkarmasını istedikleri hile yöntemleri, hilelerin cezaî yönleri, hilelerin önlenmesi ve ortaya çıkarılmasında temel sorumluluklar ve denetim beklenti boşluğu konularında önemli ipuçları verebilmektedir. Yine bunlar ilgili standart, yasa ve diğer düzenlemelerin oluşturulması ve uygulanmasında önemli etki sahibi olmaktadır. Bu nedenle, bağımsız denetimle ilgili faktörleri de kapsayan bir dizi değişken ile muhasebe hileleri arasında istatistiksel olarak anlamlı bir ilişki olup olmadığını sınayan bir çalışma yapılmış ve sonuç olarak Türkiye’deki düzenleyici kuruluşun muhasebe hilelerinin önlenmesi ve ortaya çıkarılması sorumluluğunu aynı tarafa, müşteri işletme ve yönetimine yüklediği bulunmuştur. Araştırmanın bulguları Türkiye’de bir denetim-beklenti boşluğu olmadığına da işaret etmektedir.THE RESPONSIBILITY FOR PREVENTING AND DETECTING ACCOUNTING FRAUDS FROM THE VIEWPOINT OF SELF-REGULATORY AGENCIES IN TURKEY: DE JURE STATUS AND DE FACTO APPLICATIONAbstract: Self-regulatory agencies’ way of understanding and practices can help clarify the scope of the responsibility for preventing and detecting frauds. They are assumed to represent a vast majority of the public in an unbiased and

MAPPING FRAUD RISK IN FINANCIAL AUDIT – SALES OPERATIONS

Directory of Open Access Journals (Sweden)

Ioan RADU

2013-10-01

Full Text Available This paper provides an effective tool «fraud risk map« for organizations and auditors in mathematic assessment procedures, with real, tangible results, regarding the organization’s fraud risk exposure. Overcoming the fade and purely theoretical risk assessment methods («based on professional judgement – risk: high, medium, low«, the paper presents risk indicators as warning signals and quantitative and qualitative methods for risk assessment. Illustrating scalability methods and developping a practical tools for material misstatement of the economic entity financial statements, the case study presented, on sales operations, brigs added value to auditors work in the fraud risk assessment procedures.

Perception of Communication Network Fraud Dynamics by Network ...

African Journals Online (AJOL)

In considering the implications of the varied nature of the potential targets, the paper identifies the view to develop effective intelligence analysis methodologies for network fraud detection and prevention by network administrators and stakeholders. The paper further notes that organizations are fighting an increasingly ...

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.

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.

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.

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.

Les attitudes sont-elles différentes face à la fraude fiscale et à la fraude sociale ?

OpenAIRE

Mathieu Lefebvre; Pierre Pestieau; Arno Riedl; Marie Claire Villeval

2014-01-01

En période de crise économique, les besoins de l’Etat augmentent et l’assiette fiscale se réduit ; il est alors courant de voir resurgir dans le débat public la lutte contre les diverses formes de fraude qui reduisent les recettes publiques. Dans ce contexte, on oppose régulièrement fraude fiscale à fraude sociale et la discussion porte souvent sur l’importance relative de l’une et de l’autre. On entend par fraude fiscale le détournement illégal d’un système fiscal afin de ne pas contribuer a...

Using Nuclear Techniques to Combat Food Fraud

International Nuclear Information System (INIS)

Frew, Russell; Cannavan, Andrew

2015-01-01

Horse meat in your beef burger. Melamine in milk powder. Dilution of your superior-quality honey, whiskey, fruit juice or rice with inferior substitutes. Reports of food fraud make regular headlines in the media, but how big is the problem? It is very difficult to say because one of the objectives of the deception perpetrated on consumers is to avoid detection, but an estimate by the World Customs Organisation puts the cost of food fraud at US $49 billion annually. There are many different types of food fraud, but two have particular food safety implications; economically motivated adulteration (EMA), and substitution. A Federal Register Notice 2 of a 2009 FDA Open Meeting defines EMA as “The fraudulent, intentional substitution or addition of a substance in a product for the purpose of increasing the apparent value of the product or reducing the cost of its production, i.e., for economic gain. EMA includes dilution of products with increased quantities of an already-present substance (e.g., increasing inactive ingredients of a drug with a resulting reduction in strength of the finished product, or watering down of juice) to the extent that such dilution poses a known or possible health risk to consumers, as well as the addition or substitution of substances in order to mask dilution.” The investment by producers in technology to ensure safety and quality should result in higher prices and greater market access for their produce. The higher prices, however, provide the motivation for fraudsters. When a fraudster puts a genuine producer’s label on a cheaper product to pass it off as the higher quality article the result is, at the very least, a loss of sale for the genuine producer. If the consumer has a bad experience with the item, brand damage will result and possibly even liability for recall or response

Fraud in Hospitals

OpenAIRE

Musau, Steve; Vian, Taryn

2008-01-01

Hospitals are vulnerable to corruption. In the U.S., health care fraud has been stimated to cost $60 billion per year, or 3% of total health care expenditures - much of it in the hospital sector. Hospitals account for 50% or more of health care pending in many countries. Fraud and corruption in hospitals negatively affect access and quality, as public servants make off with resources which could have been used to reduce out-of-pocket expenditures for patients, or improve needed services. This...

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.

‘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.

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.

Fraud Detection in Credit Card Transactions; Using Parallel Processing of Anomalies in Big Data

Directory of Open Access Journals (Sweden)

Mohammad Reza Taghva

2016-10-01

Full Text Available In parallel to the increasing use of electronic cards, especially in the banking industry, the volume of transactions using these cards has grown rapidly. Moreover, the financial nature of these cards has led to the desirability of fraud in this area. The present study with Map Reduce approach and parallel processing, applied the Kohonen neural network model to detect abnormalities in bank card transactions. For this purpose, firstly it was proposed to classify all transactions into the fraudulent and legal which showed better performance compared with other methods. In the next step, we transformed the Kohonen model into the form of parallel task which demonstrated appropriate performance in terms of time; as expected to be well implemented in transactions with Big Data assumptions.

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

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.

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.

SPECIFIC MECHANISMS AND METHODS FOR ESTIMATING TAX FRAUD

Directory of Open Access Journals (Sweden)

Brindusa Tudose

2016-12-01

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.

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.

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.

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

African Journals Online (AJOL)

Microsoft

2015-02-04

Feb 4, 2015 ... respect to economic and sanitary issues. ... products with Tsp509I and AluI restriction enzymes. .... specific PCR assay was found to be rapid and cost ... produced specific fragments of about 195 bp for ruminant ... industries. ... Fraud identification in industrial meat ... Application of an indirect ELISA and a.

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....

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

Online credit card fraud prediction based on hierarchical temporal ...

African Journals Online (AJOL)

This understanding gave birth to the Hierarchical Temporal Memory (HTM) which holds a lot of promises in the area of time-series prediction and anomaly detection problems. This paper demonstrates the behaviour of an HTM model with respect to its learning and prediction of online credit card fraud. The model was ...

Construction fraud

NARCIS (Netherlands)

Graafland, J.J.; Liedekerke, L.; Dubbink, W.; van Liedekerke, L.; van Luijk, H.

2011-01-01

Due to the actions of a whistleblower The Netherlands was confronted with a massive case of construction fraud involving almost the entire construction sector. Price fixing, prior consulting, duplicate accounts, fictitious invoices and active corruption of civil servants were rampant practices. This

Mekanisme Corporate Governance dan Kecurangan Laporan Keuangan [Mechanisms of Corporate Governance and Financial Statement Fraud

Directory of Open Access Journals (Sweden)

Fitri Ismiyanti

2015-09-01

Full Text Available The purpose of this research is to examine factors that may affect fraud on financial statements that could encourage the emergence of corruption by management. This research uses banks as an industry sample because the banking industry is highly regulated and should report their financial statement to a central bank. Meanwhile, banks still frequently have fraudulent financial statements. Good corporate governance mechanisms indicated that banks have the capability to detect fraud in financial statements. This research focuses on testing factors that may affect the financial statements fraud which lead to the corruption of management. The data used in this research is financial statement data. Corporate governance mechanisms tested in this study are the number of commissioners, percentage of independent directors, number of commissioners meeting, percentage of largest share ownership, managerial ownership, long tenure of commissioners, and type of auditor. This research found that the number of commissioners and managerial ownership affects management's fraud, while the number of independent directors, the number of commissioners meeting, a long tenure managing director, large share ownership, and the type of auditor has no effect on fraud.

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.)

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

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.

Establishing Proactive Auditor Responsibilities in Relation to Fraud: The Role of the Courts and Professional Bodies in Denmark

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...

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

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...

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...

Molecular assay to fraud identification of meat products.

Science.gov (United States)

Doosti, Abbas; Ghasemi Dehkordi, Payam; Rahimi, Ebrahim

2014-01-01

Detection of species fraud in meat products is important for consumer protection and food industries. A molecular technique such as PCR method for detection of beef, sheep, pork, chicken, donkey, and horse meats in food products was established. The purpose of this study was to identification of fraud and adulteration in industrial meat products by PCR-RFLP assay in Iran. In present study, 224 meat products include 68 sausages, 48 frankfurters, 55 hamburgers, 33 hams and 20 cold cut meats were collected from different companies and food markets in Iran. Genomic DNA was extracted and PCR was performed for gene amplification of meat species using specific oligonucleotid primers. Raw meat samples are served as the positive control. For differentiation between donkey's and horse's meat, the mitochondrial DNA segment (cytochrome-b gene) was amplified and products were digested with AluI restriction enzyme. Results showed that 6 of 68 fermented sausages (8.82%), 4 of 48 frankfurters (8.33%), 4 of 55 hamburgers (7.27%), 2 of 33 hams (6.6%), and 1 of 20 cold cut meat (5%) were found to contain Haram (unlawful or prohibited) meat. These results indicate that 7.58% of the total samples were not containing Halal (lawful or permitted) meat and have another meat. These findings showed that molecular methods such as PCR and PCR-RFLP are potentially reliable techniques for detection of meat type in meat products for Halal authentication.

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

OpenAIRE

Been, Henry; van Keulen, Maurice

2014-01-01

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 harnessing real-world data from social media and internet for fraud risk analysis. We introduce a novel iterative search, monitor, and match approach for finding on-line presences of people. A real-wo...

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.

Prediction of food fraud type using data from Rapid Alert System for Food and Feed (RASFF) and Bayesian network modelling

NARCIS (Netherlands)

Bouzembrak, Y.; Marvin, H.J.P.

2016-01-01

Because food fraud can harm human health and erode consumer trust, it is imperative that it is detected at an early stage. Therefore the aim of this study was to predict the expected food fraud type for imported products for which the product category and country of origin are known in order to

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.

More than meets the eye: digital fraud in dentistry.

Science.gov (United States)

Rao, S A; Singh, N; Kumar, R; Thomas, A M

2010-01-01

Digital photographs play a substantial role in the presentation and validation of clinical cases for documentation and research purposes in esthetically oriented professions such as dentistry. The introduction of sophisticated cameras and "easy to use" computer software readily available on today's market has enabled digital fraud to emerge as a common and widely used practice. Hence, it is essential that both dentists and editorial circles are aware and cautious with regard to the possibility of digital fraud. A set of 10 routine "pre-" and "post" treatment dental procedure photographs were taken and randomly manipulated using standard desktop software. A team of 10 dental professionals were selected and each one of them was individually requested to review and evaluate the authenticity of the photographs. An assessment of expert opinion revealed an overall sensitivity of 60% and a sensitivity of 15% in correctly identifying a manipulated photograph, which is considered low. Furthermore, there was poor interobserver agreement. Advanced technology that is easily available has resulted in adept digital fraud that is difficult to detect. There is a need for awareness among both dental practitioners and the editorial circle regarding misrepresentation due to image manipulation. It is therefore necessary to follow a skeptical approach in the assessment of digitalized photos used in research and as a part of clinical dentistry.

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

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.

How to assess your green fraud risks

International Nuclear Information System (INIS)

2011-02-01

Pressure to conform to a sustainability agenda is coming from customers, investors, employees, industry bodies and the media. This agenda is evolving into a critical part of an organisation's business model, and their relationships, opening up new market opportunities and supporting cost efficiencies. But all changes in business activities also raise the risk of fraud and abuse. Sustainability is no exception. The potential for fraud tends to be greater in new markets, when information is imperfect, standards of measurement and verification are not harmonised and governance is weak. The sustainability marketplace, taken as a whole, is all of these things. To a large extent, the types of fraud appearing are not new. They represent the application of tried and tested fraudulent practices to the sustainability arena. A comprehensive and robust design, rather than an ad hoc, piecemeal approach, is essential for a successful sustainability strategy. An awareness of the risk of potential fraud and the need to incorporate measures to protect against it are part of that process. Sustainable business practices, including a company's mitigation and carbon markets activities, are disclosed as either financial or non-financial data. In this paper, PwC examines some of the green fraud risks that companies face when engaged in such activities and the steps they can take to mitigate or eliminate them.

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...

An Analysis of Internal Controls and Procurement Fraud Deterrence

Science.gov (United States)

2013-12-01

might keep the organization from achieving its objectives and analyze risks , including fraud risk , so as to decide how the risk should be managed ( COSO ...internal control to adequately manage the risk ( COSO , 2013). Risk management involves developing the effective internal control targeted at a...structure and management . While the risk of fraud cannot be eliminated entirely, it can be greatly reduced with an appropriate procurement fraud prevention

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.

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

PENGARUH FAKTOR-FAKTOR FRAUD DIAMOND DAN GONE THEORY TERHADAP KECURANGAN AKADEMIK

Directory of Open Access Journals (Sweden)

Anisatul Munirah

2018-03-01

Full Text Available This research aims to determine whether there is a simultaneous and partial influence between the pressure, opportunity, rationalization, capability, greed, need and exposure of academic fraud on students competency accounting expertise SMK Negeri 1 Kendal. Population in this research are students of accounting expertise skill SMK Negeri 1 Kendal a number of 319 students. Sampling technique in this research is saturated sample. Data collection methods using questionnaires and documentation. The method of analysis used is descriptive analysis and multiple linear regression analysis. The results showed that there was a positive and significant influence simultaneously to academik farud of 59.4%, there is a positive and significant influence pressure on academic fraud by 2.4%, there is a positive and significant influence opportunity on academic fraud by 1.46%, there is a positif and significant influence rationalization on academik fraud by 1.54%, there is a positie and significant influence capability on academic fraud by 4.28%, there is a positive and significant influence greed on academic fraud by 2.96%, there is a positive and significant influence need on academic fraud by 1.59%, and there is a negative and siignificant exposure on academic fraud by -11,8%. The conclusion in this research is that pressure, opportunity, rationalization, capability, greed, need and exposure have positive and significant influence to academik fraud. Suggestions for futher researchers are expected to use analytical tools other than SPSS.

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.

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

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.

An Investigation of the Influence of the Worldwide Governance and Competitiveness on Accounting Fraud Cases: A Cross-Country Perspective

Directory of Open Access Journals (Sweden)

Rabeea Sadaf

2018-02-01

Full Text Available This article examines how worldwide governance, global competiveness, and other institutional determinants have influenced the number of accounting fraud cases in several countries. The researchers have focused more closely on the importance of ‘good governance’ as one of the indicators of development objectives in itself. The institutional perspective is employed to explain the complexity of frauds in different societies which can be compatible for the purposes of international judgments in order to increase the effectiveness of previous forensic accounting theories. In this paper, a linear regression model is tested where governance, competitiveness, and other institutional variables are associated with a measure of accounting fraud cases. From our results, we can merely claim that an increased level of controlled corruption and political stability might reduce the number of fraud cases in various countries, while more effective and independent governance services with a higher freedom of expression seemed to increase them. The existence of accounting crimes also appeared to be a suitable proxy of better competitiveness. Anglo-Saxon countries have more stated fraud cases than other countries, attributed, perhaps, to the finest commercial courts with the most professional and least corrupt judges in the world, with centuries of precedent cases and experience in dealing with fraud. Moreover, we believe that a better understanding of fraud detection is a potentially important element in forensic accounting analytics in the success of governance policies to enhance development and reduce the risk of bankruptcies related to the reported fraud cases of enterprises.

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

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.

Exploring fraud triangle in understanding ethics pre-cautionary: a ...

African Journals Online (AJOL)

Exploring fraud triangle in understanding ethics pre-cautionary: a Malaysian ... Journal of Fundamental and Applied Sciences ... Various reports on the involvement of government officials in fraud cases indicate the lacking of ethical systems.

Decision Tree Approach to Discovering Fraud in Leasing Agreements

OpenAIRE

Horvat Ivan; Pejić Bach Mirjana; Merkač Skok Marjana

2014-01-01

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 mo...

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

Fraud and Fraudulent Practices in Nigeria Banking Industry ...

African Journals Online (AJOL)

The paper reviews the various forms of fraudulent practice their impact and inducement for various reforms in banking industry. It also mentions various legislations targeted at reducing fraud and introducing some forms of control and reporting systems. Various theories of fraud are examined and detailed analysis of various ...

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

A Research on the Responsibility of Accounting Professionals to Determine and Prevent Accounting Errors and Frauds: Edirne Sample

Directory of Open Access Journals (Sweden)

Semanur Adalı

2017-09-01

Full Text Available In this study, the ethical dimensions of accounting professionals related to accounting errors and frauds were examined. Firstly, general and technical information about accounting were provided. Then, some terminology on error, fraud and ethics in accounting were discussed. Study also included recent statistics about accounting errors and fraud as well as presenting a literature review. As the methodology of research, a questionnaire was distributed to 36 accounting professionals residing in Edirne city of Turkey. The collected data were then entered to the SPSS package program for analysis. The study revealed very important results. Accounting professionals think that, accounting chambers do not organize enough seminars/conferences on errors and fraud. They also believe that supervision and disciplinary boards of professional accounting chambers fulfill their responsibilities partially. Attitude of professional accounting chambers in terms of errors, fraud and ethics is considered neither strict nor lenient. But, most accounting professionals are aware of colleagues who had disciplinary penalties. Most important and effective tool to prevent errors and fraud is indicated as external audit, but internal audit and internal control are valued as well. According to accounting professionals, most errors occur due to incorrect data received from clients and as a result of recording. Fraud is generally made in order to get credit from banks and for providing benefits to the organization by not showing the real situation of the firm. Finally, accounting professionals state that being honest, trustworthy and impartial is the basis of accounting profession and accountants must adhere to ethical rules.

Development and application of a database of food ingredient fraud and economically motivated adulteration from 1980 to 2010.

Science.gov (United States)

Moore, Jeffrey C; Spink, John; Lipp, Markus

2012-04-01

Food ingredient fraud and economically motivated adulteration are emerging risks, but a comprehensive compilation of information about known problematic ingredients and detection methods does not currently exist. The objectives of this research were to collect such information from publicly available articles in scholarly journals and general media, organize into a database, and review and analyze the data to identify trends. The results summarized are a database that will be published in the US Pharmacopeial Convention's Food Chemicals Codex, 8th edition, and includes 1305 records, including 1000 records with analytical methods collected from 677 references. Olive oil, milk, honey, and saffron were the most common targets for adulteration reported in scholarly journals, and potentially harmful issues identified include spices diluted with lead chromate and lead tetraoxide, substitution of Chinese star anise with toxic Japanese star anise, and melamine adulteration of high protein content foods. High-performance liquid chromatography and infrared spectroscopy were the most common analytical detection procedures, and chemometrics data analysis was used in a large number of reports. Future expansion of this database will include additional publically available articles published before 1980 and in other languages, as well as data outside the public domain. The authors recommend in-depth analyses of individual incidents. This report describes the development and application of a database of food ingredient fraud issues from publicly available references. The database provides baseline information and data useful to governments, agencies, and individual companies assessing the risks of specific products produced in specific regions as well as products distributed and sold in other regions. In addition, the report describes current analytical technologies for detecting food fraud and identifies trends and developments. © 2012 US Pharmacupia Journal of Food Science �

Fraud Prevention and Employee Rationalization in New York State Public Schools

Science.gov (United States)

Slezak, Kathleen

2013-01-01

Prompted by frequent media reports of school fraud and a lack of relevant K-12 literature, this research study was designed to investigate current fraud prevention practices in public school districts in New York State. Using a "fraud triangle" model, an analysis of existing legislation and professional practice guidelines reveals that…

20 CFR 410.699a - Penalties for fraud.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Penalties for fraud. 410.699a Section 410.699a Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL COAL MINE HEALTH AND SAFETY ACT OF 1969... Review, Finality of Decisions, and Representation of Parties § 410.699a Penalties for fraud. The penalty...

38 CFR 1.902 - Antitrust, fraud, and tax and interagency claims.

Science.gov (United States)

2010-07-01

... of the antitrust laws or to any debt involving fraud, the presentation of a false claim, or... whole or in part on conduct in violation of the antitrust laws or any claim involving fraud, the... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Antitrust, fraud, and tax...

Determinants of Accounting Frauds:Perceptions of Indonesian Civil Servants

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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.

Understanding the types of fraud in claims to South African medical schemes.

Science.gov (United States)

Legotlo, T G; Mutezo, A

2018-03-28

Medical schemes play a significant role in funding private healthcare in South Africa (SA). However, the sector is negatively affected by the high rate of fraudulent claims. To identify the types of fraudulent activities committed in SA medical scheme claims. A cross-sectional qualitative study was conducted, adopting a case study strategy. A sample of 15 employees was purposively selected from a single medical scheme administration company in SA. Semi-structured interviews were conducted to collect data from study participants. A thematic analysis of the data was done using ATLAS.ti software (ATLAS.ti Scientific Software Development, Germany). The study population comprised the 17 companies that administer medical schemes in SA. Data were collected from 15 study participants, who were selected from the medical scheme administrator chosen as a case study. The study found that medical schemes were defrauded in numerous ways. The perpetrators of this type of fraud include healthcare service providers, medical scheme members, employees, brokers and syndicates. Medical schemes are mostly defrauded by the submission of false claims by service providers and syndicates. Fraud committed by medical scheme members encompasses the sharing of medical scheme benefits with non-members (card farming) and non-disclosure of pre-existing conditions at the application stage. The study concluded that perpetrators of fraud have found several ways of defrauding SA medical schemes regarding claims. Understanding and identifying the types of fraud events facing medical schemes is the initial step towards establishing methods to mitigate this risk. Future studies should examine strategies to manage fraudulent medical scheme claims.

Food fraud and the perceived integrity of European food imports into China

Science.gov (United States)

Raley, M.; Dean, M.; Clark, B.; Stolz, H.; Home, R.; Chan, M. Y.; Zhong, Q.; Brereton, P.; Frewer, L. J.

2018-01-01

Background/Aims Persistent incidents of food fraud in China have resulted in low levels of consumer trust in the authenticity and safety of food that is domestically produced. We examined the relationship between the concerns of Chinese consumers regarding food fraud, and the role that demonstrating authenticity may play in relieving those concerns. Methods A two-stage mixed method design research design was adopted. First, qualitative research (focus groups n = 7) was conducted in three Chinese cities, Beijing, Guangzhou and Chengdu to explore concerns held by Chinese consumers in relation to food fraud. A subsequent quantitative survey (n = 850) tested hypotheses derived from the qualitative research and theoretical literature regarding the relationship between attitudinal measures (including risk perceptions, social trust, and perceptions of benefit associated with demonstrating authenticity), and behavioral intention to purchase “authentic” European products using structural equation modelling. Results Chinese consumers perceive food fraud to be a hazard that represents a food safety risk. Food hazard concern was identified to be geographically influenced. Consumers in Chengdu (tier 2 city) possessed higher levels of hazard concern compared to consumers in Beijing and Guangzhou (tier 1). Structural trust (i.e. trust in actors and the governance of the food supply chain) was not a significant predictor of attitude and intention to purchase authenticated food products. Consumers were shown to have developed ‘risk-relieving’ strategies to compensate for the lack of trust in Chinese food and the dissonance experienced as a consequence of food fraud. Indexical and iconic authenticity cues provided by food manufacturers and regulators were important elements of product evaluations, although geographical differences in their perceived importance were observed. Conclusions Targeted communication of authenticity assurance measures, including; regulations

Food fraud and the perceived integrity of European food imports into China.

Science.gov (United States)

Kendall, H; Naughton, P; Kuznesof, S; Raley, M; Dean, M; Clark, B; Stolz, H; Home, R; Chan, M Y; Zhong, Q; Brereton, P; Frewer, L J

2018-01-01

Persistent incidents of food fraud in China have resulted in low levels of consumer trust in the authenticity and safety of food that is domestically produced. We examined the relationship between the concerns of Chinese consumers regarding food fraud, and the role that demonstrating authenticity may play in relieving those concerns. A two-stage mixed method design research design was adopted. First, qualitative research (focus groups n = 7) was conducted in three Chinese cities, Beijing, Guangzhou and Chengdu to explore concerns held by Chinese consumers in relation to food fraud. A subsequent quantitative survey (n = 850) tested hypotheses derived from the qualitative research and theoretical literature regarding the relationship between attitudinal measures (including risk perceptions, social trust, and perceptions of benefit associated with demonstrating authenticity), and behavioral intention to purchase "authentic" European products using structural equation modelling. Chinese consumers perceive food fraud to be a hazard that represents a food safety risk. Food hazard concern was identified to be geographically influenced. Consumers in Chengdu (tier 2 city) possessed higher levels of hazard concern compared to consumers in Beijing and Guangzhou (tier 1). Structural trust (i.e. trust in actors and the governance of the food supply chain) was not a significant predictor of attitude and intention to purchase authenticated food products. Consumers were shown to have developed 'risk-relieving' strategies to compensate for the lack of trust in Chinese food and the dissonance experienced as a consequence of food fraud. Indexical and iconic authenticity cues provided by food manufacturers and regulators were important elements of product evaluations, although geographical differences in their perceived importance were observed. Targeted communication of authenticity assurance measures, including; regulations; enforcement; product testing; and actions taken by

ACCOUNTING FRAUD AND CHARACTERISTICS OF COMPANY EXECUTIVES: AN EMPIRICAL INVESTIGATION

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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.

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,...

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

Science.gov (United States)

2013-05-17

... pursue Medicaid provider fraud, we finalize proposals to permit Federal financial participation (FFP) in... general approach to data mining by MFCUs is to give each MFCU the autonomy to choose how to operate its...) to read as follows: Sec. 1007.19 Federal financial participation (FFP). * * * * * (e) * * * (2...

Independent Auditor's Approach to the Concept of Fraud in Accounting Standards

Directory of Open Access Journals (Sweden)

Handan Bulca

2015-07-01

Full Text Available Control in the field of standards, quality and safety can be increased fraud and error reduction is envisaged. In parallel with these changes, the conditions in the Official Gazette dated 14 March 2014 to companies that provide audit is mandatory. With the implementation of auditing standards and corporate companies will become more transparent. Information users more secure thanks to the information reaching these standards will be able to make healthy decisions. The study also has redefined the concept of independent auditors and the audit process should follow an independent auditor, is also indicated. The focus of the study of the risk of fraud and cheating, Independent Auditing Standards Number 240 constitutes in terms of views.

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

Science.gov (United States)

2010-12-28

... statute (section 1128B(b) of the Social Security Act), as well as developing new OIG Special Fraud Alerts... of New Safe Harbors and Special Fraud Alerts AGENCY: Office of Inspector General (OIG), HHS. ACTION... the public on recommendations for developing new or revised safe harbors and Special Fraud Alerts...

PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD

Directory of Open Access Journals (Sweden)

Rozmita Dewi Yuniarti Rozali

2015-12-01

Full Text Available This study aims to determine the effect of implementation of risk based internal auditing on fraud prevention on internal audit Inspection Office Bank BRI Bandung Region. The sample used by 18 internal auditors in Inspection Office of Bank BRI Bandung Region saturated sampling method. Based on calculation of simple regression analysis obtained result that every increase of implementation of risk based internal auditing (X will lead to increase fraud prevention (Y. It shows that there is a positive influence between the implementation of risk based internal auditing on fraud prevention on the internal audit of Inspection Office of Bank BRI Bandung Region.

29 CFR 453.12 - Meaning of fraud or dishonesty.

Science.gov (United States)

2010-07-01

... STANDARDS GENERAL STATEMENT CONCERNING THE BONDING REQUIREMENTS OF THE LABOR-MANAGEMENT REPORTING AND DISCLOSURE ACT OF 1959 Scope of the Bond § 453.12 Meaning of fraud or dishonesty. The term “fraud or dishonesty” shall be deemed to encompass all those risks of loss that might arise through dishonest or...

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 ...

77 FR 76434 - Solicitation of New Safe Harbors and Special Fraud Alerts

Science.gov (United States)

2012-12-28

... statute (section 1128B(b) of the Social Security Act), as well as developing new OIG Special Fraud Alerts... of New Safe Harbors and Special Fraud Alerts AGENCY: Office of Inspector General (OIG), HHS. ACTION... revised safe harbors and Special Fraud Alerts. Please assist us by referencing the file code OIG-121-N...

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

Science.gov (United States)

2013-12-27

... statute (section 1128B(b) of the Social Security Act), as well as developing new OIG Special Fraud Alerts... of New Safe Harbors and Special Fraud Alerts AGENCY: Office of Inspector General (OIG), HHS. ACTION... revised safe harbors and Special Fraud Alerts. Please assist us by referencing the file code OIG-122-N...

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. ...

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

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.

Categorizing and Describing the Types of Fraud in Healthcare

NARCIS (Netherlands)

Thornton, Dallas; Brinkhuis, Michel; Amrit, Chintan; Aly, Robin

2015-01-01

Today, the over $2 trillion US healthcare system is ravaged by fraud, waste, and abuse, with an estimated one-third of all these costs frivolously spent in such ways. Sun Tzu wrote, "Every battle is won or lost before it's ever fought." To combat healthcare fraud, we must understand it and the forms

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

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

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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.

49 CFR 1540.103 - Fraud and intentional falsification of records.

Science.gov (United States)

2010-10-01

...) TRANSPORTATION SECURITY ADMINISTRATION, DEPARTMENT OF HOMELAND SECURITY CIVIL AVIATION SECURITY CIVIL AVIATION SECURITY: GENERAL RULES Responsibilities of Passengers and Other Individuals and Persons § 1540.103 Fraud... 49 Transportation 9 2010-10-01 2010-10-01 false Fraud and intentional falsification of records...

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

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.

Factors affecting the government procurement fraud: The independent auditor’s point of view. Evidence from Indonesia

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Zulaikha

2016-11-01

Full Text Available The objective of this study was examining the factors affecting the government procurement fraud. Based on the fraud triangle and the theory of planned behavior, this study proposed seven hypothesis, those are tested by regression analysis. This study used primary data gathered by surveys to members of The Boards of the Republic Indonesia- Financial Auditors, who act as external auditors for the Government. They were asked to assess factors influencing the government procurement of goods and services fraud. There were 297 auditors of the Boards that participated in this survey. The result showed that the procurement frauds were influenced by the lack of procurement committee quality, the weakness of procurement control, and the intentions to engage fraud. The intentions to engage fraud were significantly influenced by the attitude toward fraud, subjective norms, and the perceived behavioral control. Furthermore, other elements of fraud triangle, the financial pressure, did not influence to the procurement fraud.

49 CFR 1522.3 - Fraud and intentional falsification of records.

Science.gov (United States)

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Fraud and intentional falsification of records...) TRANSPORTATION SECURITY ADMINISTRATION, DEPARTMENT OF HOMELAND SECURITY SECURITY RULES FOR ALL MODES OF TRANSPORTATION TSA-APPROVED VALIDATION FIRMS AND VALIDATORS General § 1522.3 Fraud and intentional falsification...

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

Science.gov (United States)

2012-06-01

... familiar with, and adhere to, policies and procedures. To determine whether a Unit meets this standard, OIG... provide training on the elements of successful fraud referrals and receive training on the role and...

Online frauds:learning from victims why they fall for these scams

OpenAIRE

Button, Mark; McNaughton Nicholls, Carol; Kerr, Jane; Owen, Rachael

2014-01-01

Online frauds have become a major problem in many countries with millions of victims from a wide diversity of scams committed in full or part online. This paper explores the extent and nature of this problem. Using data from depth interviews with 15 online fraud victims, 6 focus groups with a further 48 online fraud victims and interviews with 9 professional stakeholders involved in combating this problem. The paper explores why victims fall for online scams. It identifies a range of reasons ...

49 CFR 1570.5 - Fraud and intentional falsification of records.

Science.gov (United States)

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Fraud and intentional falsification of records...) TRANSPORTATION SECURITY ADMINISTRATION, DEPARTMENT OF HOMELAND SECURITY MARITIME AND LAND TRANSPORTATION SECURITY GENERAL RULES § 1570.5 Fraud and intentional falsification of records. No person may make, cause to be...

IR laser sensors for the detection food adulteration

International Nuclear Information System (INIS)

Giubileo, Gianfranco

2015-01-01

The paper reports the results of the project SAL@CQO aimed at the development of instrumentation Innovative optical, laser based sensors, for the improvement of the level of safety of products food and for the detection of food fraud. Through the developed prototypes, the project aims provide on the one hand a means of rapid screening, automated, and to facilitate the use of simplified Work of the Audit Institutions responsible for monitoring and repression of food frauds. On the other hand It intends to provide a method of production chains practical monitoring for the maintenance of a of the final product quality standards. [it

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

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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.

Dissecting One Click Frauds

Science.gov (United States)

2010-04-23

frauds ENom 47.56% GMO Internet 17.48% Above 5.14% Go Daddy 4.11% Tucows 3.34% Key Systems 2.83% New Dream Network 1.54% Abdomainations 1.29% All...note that ENom is apparently much more victim of abuse than other top domain name registrars. Likewise, Above and GMO Internet rank highly with

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

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 ...

38 CFR 3.901 - Fraud.

Science.gov (United States)

2010-07-01

..., Compensation, and Dependency and Indemnity Compensation Forfeiture § 3.901 Fraud. (a) Definition. An act... death benefit payable. (2) Amount of compensation payable but for the forfeiture. No benefits are... affidavit, declaration, certificate, statement, voucher, or paper, concerning any claim for benefits under...

A System of Deception and Fraud Detection Using Reliable Linguistic Cues Including Hedging, Disfluencies, and Repeated Phrases

Science.gov (United States)

Humpherys, Sean LaMarc

2010-01-01

Given the increasing problem of fraud, crime, and national security threats, assessing credibility is a recurring research topic in Information Systems and in other disciplines. Decision support systems can help. But the success of the system depends on reliable cues that can distinguish deceptive/truthful behavior and on a proven classification…

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.

17 CFR 240.15c1-2 - Fraud and misrepresentation.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Fraud and misrepresentation. 240.15c1-2 Section 240.15c1-2 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION... Securities Exchange Act of 1934 Rules Relating to Over-The-Counter Markets § 240.15c1-2 Fraud and...

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.

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.

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.

Equal Potential: A Collective Fraud.

Science.gov (United States)

Gottfredson, Linda S.

2000-01-01

Critiques the College Board's report, "Reaching the Top," asserting that it illustrates collective fraud in the social sciences, which sustains an egalitarian fiction that intelligence is clustered equally across all human populations. Suggests that while the report omits certain popular falsehoods, it also omits crucial truths about…

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.

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.

Percepciones públicas del fraude electoral en México

OpenAIRE

Andreas Schedler

1999-01-01

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 arri...

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

Science.gov (United States)

2010-01-01

... part on conduct in violation of the antitrust laws or to any debt involving fraud, the presentation of... whole or in part on conduct in violation of the antitrust laws or any claim involving fraud, the... 10 Energy 4 2010-01-01 2010-01-01 false Antitrust, fraud, tax, interagency, transportation account...

17 CFR 32.9 - Fraud in connection with commodity option transactions.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Fraud in connection with commodity option transactions. 32.9 Section 32.9 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION REGULATION OF COMMODITY OPTION TRANSACTIONS § 32.9 Fraud in connection with commodity...

17 CFR 33.10 - Fraud in connection with commodity option transactions.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Fraud in connection with commodity option transactions. 33.10 Section 33.10 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION REGULATION OF DOMESTIC EXCHANGE-TRADED COMMODITY OPTION TRANSACTIONS § 33.10 Fraud in...

The Effect of the Strictness of Consultation Requirements on Fraud Consultation

NARCIS (Netherlands)

Gold, A.H.; Knechel, W.R.; Wallage, P.

2012-01-01

We investigate how the strictness of a requirement to consult on potential client fraud affects auditors' propensity to consult with firm experts. We consider two specific forms of guidance about fraud consultations: (1) strict, i.e., mandatory and binding; and (2) lenient, i.e., advisory and

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.

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...

The role of power in financial statement fraud schemes

OpenAIRE

Albrecht, Chad; Holland, Daniel; Malagueño, Ricardo; Dolan, Simon; Tzafrir, Shay

2015-01-01

In this paper, we investigate a large-scale financial statement fraud to better understand the process by which individuals are recruited to participate in financial statement fraud schemes. The case reveals that perpetrators often use power to recruit others to participate in fraudulent acts. To illustrate how power is used, we propose a model, based upon the classical French and Raven taxonomy of power, that explains how one individual influences another individual to participate in financi...

75 FR 68560 - Prohibition Against Fraud, Manipulation, and Deception in Connection With Security-Based Swaps

Science.gov (United States)

2010-11-08

... 3235-AK77 Prohibition Against Fraud, Manipulation, and Deception in Connection With Security-Based... fraud, manipulation, and deception in connection with the offer, purchase or sale of any security-based... measured and reasonable means to prevent fraud, manipulation, and deception in connection with security...

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.

Contracting Processes, Internal Controls, and Procurement Fraud: A Knowledge Assessment

Science.gov (United States)

2015-04-30

entails the tone at the top. Management’s integrity and ethical behavior sets the tone for the organization (COSO, 2013). A weak control environment can...the collusion category of fraud schemes are kickbacks, bribery , and deliberate split purchases. Kickbacks involve government officials receiving...something of value such as money from a contractor for personal gain in exchange for providing a favor such as submitting false invoices. Bribery

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

Les comportements vis-à-vis de la fraude fiscale et de la fraude sociale diffèrent-ils ? Une expérience menée en Belgique, en France et aux Pays-Bas

OpenAIRE

Pestieau, Pierre; Lefebvre, Mathieu; Riedl, Arno; Villeval, Marie Claire

2013-01-01

En période de crise économique, les besoins de l’État augmentent et l’assiette fiscale se réduit. Il est alors courant de voir resurgir dans le débat public la lutte contre les diverses formes de fraude qui réduisent les recettes publiques. Dans ce contexte, on oppose régulièrement fraude fiscale à fraude sociale et la discussion porte souvent sur l’importance relative de l’une et de l’autre. On entend par fraude fiscale le détournement illégal d’un système fiscal afin de ne pas ...

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....

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...

Store Security. Credit Card Fraud.

Science.gov (United States)

Brockway, Jerry

The manual, intended for use by adults and not in the high school classroom situation, presents material directed toward assisting in the reduction of credit card crime. This teaching guide is organized in three sections which deal with the nature of and major reasons for credit card fraud, the types of hot card runners, and methods of reducing…

76 FR 13327 - Defense Federal Acquisition Regulation Supplement; Display of DoD Inspector General Fraud Hotline...

Science.gov (United States)

2011-03-11

..., Washington, DC 22202-2884. (ii) Department of Homeland Security (DHS) fraud hotline poster identified in... _________ _________ _________ _________ (Contracting Officer shall insert-- (i) Title of applicable Department of Homeland Security fraud hotline...-AG98 Defense Federal Acquisition Regulation Supplement; Display of DoD Inspector General Fraud Hotline...

How to Achieve Early Botnet Detection at the Provider Level?

NARCIS (Netherlands)

Dietz, Christian; Sperotto, Anna; Dreo, G.; Pras, Aiko

Botnets are an enabler for many cyber-criminal activities and often responsible for DDoS attacks, banking fraud, cyber-espionage and extortion. Botnets are controlled by a botmaster that uses various advanced techniques to create, maintain and hide their complex and distributed C&C infrastructures.

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.

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.

25 CFR 700.541 - Fraud or false statement in a Government matter.

Science.gov (United States)

2010-04-01

... 25 Indians 2 2010-04-01 2010-04-01 false Fraud or false statement in a Government matter. 700.541... RELOCATION PROCEDURES Employee Responsibility and Conduct § 700.541 Fraud or false statement in a Government..., applications for employment, personnel security forms, requests for travel reimbursement, client certification...

Valuing the human health damage caused by the fraud of Volkswagen

International Nuclear Information System (INIS)

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

2016-01-01

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. - Highlights: • Health damages from Volkswagen's emission fraud are estimated in the USA and Europe. • Combined health damages in the USA and Europe are estimated at 45 thousand DALYs. • Health damages will further increase to 119 thousand DALYs if cars are not recalled. • Combined health costs in the USA and Europe are estimated at 39 billion US dollars. • Costs will further increase to 102 billion US dollars if cars are not recalled. - The diesel emission fraud committed by Volkswagen Group has led to substantial unforeseen emissions of nitrogen oxides and subsequent health damage costs in Europe and the US.

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

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.

48 CFR 3032.006 - Reduction or suspension of contract payments upon finding of fraud.

Science.gov (United States)

2010-10-01

... contract payments upon finding of fraud. 3032.006 Section 3032.006 Federal Acquisition Regulations System DEPARTMENT OF HOMELAND SECURITY, HOMELAND SECURITY ACQUISITION REGULATION (HSAR) GENERAL CONTRACTING... finding of fraud. ...

76 FR 57671 - Defense Federal Acquisition Regulation Supplement; Display of DoD Inspector General Fraud Hotline...

Science.gov (United States)

2011-09-16

... the title of the applicable Department of Homeland Security (DHS) fraud hotline poster and Web site(s... General Fraud Hotline Posters AGENCY: Defense Acquisition Regulations System, Department of Defense (DoD... Regulation Supplement (DFARS) to require contractors to display the DoD fraud hotline poster in common work...

45 CFR 149.41 - Consequences of Non-Compliance, Fraud, or Similar Fault.

Science.gov (United States)

2010-10-01

... Fault. 149.41 Section 149.41 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES REQUIREMENTS... Eligible Employment-Based Plans § 149.41 Consequences of Non-Compliance, Fraud, or Similar Fault. Upon failure to comply with the requirements of this part, or if fraud, waste, and abuse, or similar fault are...

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

Science.gov (United States)

2014-12-01

revised is submitted for inclusion in that year’s edition of the manual. In addition, new information can be submitted from SMEs in the field. The...justify the inclusion of additional fraud knowledge competencies into mandatory follow- on training for all individuals selected to fill the role of fraud...committee. Revista Europea de Dirección y Economía de la Empresa [European Journal of Management and Business Economics], 19(3): 89–112, 173

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.

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

Fraude douanière. Réflexion à travers le cas du District d’Abidjan/Customs fraud. Consideration based on the Abidjan District case

Directory of Open Access Journals (Sweden)

Bamba Ladji

2017-04-01

of their presence at the borders of their involvement in the import and export operations, customs clearance, technical standards and intellectual rights protection. Customs manage the flow of funds and the legislation of drugs, etc. They assume supervisory tasks, they provide on the whole territory, (dangerous goods for the health, safety or morals, counterfeit goods, prohibited goods under international commitments, the goods being subject of international fraud trends. Some of these so-called sensitive goods under the category of highly taxed goods at entry (Article 7 designated by order of the Minister of Economy and Finance as those for which all customs duties, levies and charges various applicable to imports represent more than 20% of their value, or category of prohibited goods (Article 38. So this article aims to describe customs fraud as it is conducting in Abidjan. We will show, that fraudsters adapt existing structures, so it is interesting to understand the modus operandi of the fraudsters and their coping strategies.

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.

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.

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

31 CFR 900.3 - Antitrust, fraud, and tax and interagency claims excluded.

Science.gov (United States)

2010-07-01

... activity do not apply to any debt based in whole or in part on conduct in violation of the antitrust laws... in whole or in part on conduct in violation of the antitrust laws or any claim involving fraud, the... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Antitrust, fraud, and tax and...

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.

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.

75 FR 71448 - Notice of Intent To Provide Supplemental Funding

Science.gov (United States)

2010-11-23

... dollars loss annually due to Medicare/Medicaid fraud, error and abuse. The Centers for Medicare & Medicaid Services data has revealed that Medicare fraud is rampant in the Hispanic community. Hispanic older adults... DEPARTMENT OF HEALTH AND HUMAN SERVICES Administration on Aging Notice of Intent To Provide...

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.

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.

Fraude e branqueamento de capitais no mercado da droga

OpenAIRE

Amaro, Andreia Ramos

2017-01-01

Versão final (Esta versão contém as críticas e sugestões dos elementos do júri) Ao longo das últimas décadas e com a crescente globalização, os infratores têm adotado novos e sofisticados métodos de ocultação de capitais ilícitos, nomeadamente, provenientes da droga. Perante isto, o presente trabalho foca-se na temática do branqueamento de capitais e da fraude no mercado da droga, sendo o seu grande objetivo o estudo da relação entre branqueamento de capitais, fraude e o mercado da drog...

An Analysis of Fraud on the Internet.

Science.gov (United States)

Baker, C. Richard

1999-01-01

Examines the issue of fraud on the Internet and discusses three areas with significant potential for misleading and fraudulent practices: securities sales and trading; electronic commerce, including privacy and information protection; and the rapid growth of Internet companies, including advertising issues. (Author/LRW)

Fraud and Fraudulent Practices in Nigeria Banking

African Journals Online (AJOL)

FIRST LADY

Owolabi, S. A. - Accounting Department, Babcock University, Nigeria. E-mail: ... Abstract. The paper reviews the various forms of fraudulent practice their impact and ... legislations targeted at reducing fraud and introducing some forms of control .... money market and treasury, risk assets, information technology, financial.

Ethics in health care: healthcare fraud

African Journals Online (AJOL)

Ethics CPD Supplement: Ethics in health care: Healthcare Fraud. S10. Vol 56 No 1 Supplement 1. S Afr Fam Pract 2014. Introduction. Vintage images are easily found depicting a virtuous doctor with a look of honesty and compassion on his or her face bending over a patient, stethoscope in hand, ready to perform a clinical ...

Reinforcement Tool of Whistleblowing to Eradicate Fraud in Public Sector

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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.

Tipos de fraudes en carnes y productos cárnicos: una revisión

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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.

A systematic approach to study electoral fraud

DEFF Research Database (Denmark)

Leemann, Lucas; Bochsler, Daniel

2014-01-01

, 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...

Fraud, corruption in the private sector and internal control quality

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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.

Two barriers to realizing the benefits of biometrics: a chain perspective on biometrics and identity fraud as biometrics' real challenge

Science.gov (United States)

Grijpink, Jan

2004-06-01

Along at least twelve dimensions biometric systems might vary. We need to exploit this variety to manoeuvre biometrics into place to be able to realise its social potential. Subsequently, two perspectives on biometrics are proposed revealing that biometrics will probably be ineffective in combating identity fraud, organised crime and terrorism: (1) the value chain perspective explains the first barrier: our strong preference for large scale biometric systems for general compulsory use. These biometric systems cause successful infringements to spread unnoticed. A biometric system will only function adequately if biometrics is indispensable for solving the dominant chain problem. Multi-chain use of biometrics takes it beyond the boundaries of good manageability. (2) the identity fraud perspective exposes the second barrier: our traditional approach to identity verification. We focus on identity documents, neglecting the person and the situation involved. Moreover, western legal cultures have made identity verification procedures known, transparent, uniform and predictable. Thus, we have developed a blind spot to identity fraud. Biometrics provides good potential to better checking persons, but will probably be used to enhance identity documents. Biometrics will only pay off if it confronts the identity fraudster with less predictable verification processes and more risks of his identity fraud being spotted. Standardised large scale applications of biometrics for general compulsory use without countervailing measures will probably produce the reverse. This contribution tentatively presents a few headlines for an overall biometrics strategy that could better resist identity fraud.

Identifying Procurement Fraud in Defense Agencies: An Analysis of the Government Purchase Card Program

Science.gov (United States)

2011-04-30

fielding, contracting, interoperability, organizational behavior, risk management , cost estimating, and many others. Approaches range from... COSO ), (Whittington & Pany, 2012). In addition, the Federal Financial Management Improvement Act of 1996 identified internal control as an...fraud indicators within the DoD Government Purchase Card Programs and provides recommendations for improving the management of Government Purchase

PERAN E-PROCUREMENT TERHADAP PENCEGAHAN FRAUD PADA PENGADAAN BARANG/JASA PEMERINTAH DAERAH DI PULAU LOMBOK

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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.

Finance middle managers and financial statement fraud

NARCIS (Netherlands)

Linke, Kristina Gisela Babette

2012-01-01

Verslaggevingsfraude is het manipuleren van de boekhouding om betere cijfers te laten zien. Kristina Linke onderzocht deze vorm van fraude, waarbij zij vooral keek naar de rol van de controller. Dat gebeurde aan de hand van 244 aanklachten in de periode 2000-2006 in de Verenigde Staten. Uit het

Gendered alternative to cyber fraud participation: an assessment of ...

African Journals Online (AJOL)

Gendered alternative to cyber fraud participation: an assessment of technological driven crime in Lagos State, Nigeria. Ajibade Ebenezer Jegede, Ayotunde Oluwadamilola Elegbeleye, Elizabeth Ibunkunoluwa Olowookere, Bankole Roberts Olorunyomi ...

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.

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.

Competencia política y fraude electoral en Chile, 1912-1925

OpenAIRE

Ponce de León Atria, Macarena

2015-01-01

Este artículo busca comprender las complejidades de la competencia electoral por el poder político en Chile en los inicios de su institucionalización. El fraude, sobre todo el cohecho, junto a la rotativa ministerial durante la llamada República Parlamentaria (1891-1925) han sido argumentos recurrentes en la historiografía para probar la crisis política del período. Este artículo cambia el foco sobre el parlamentarismo y el tipo de fraude, e intenta probar que, entre las diversas estrategias ...

Deteksi Fraud Menggunakan Metode Model Markov Tersembunyi Pada Proses Bisnis

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Andrean Hutama Koosasi

2017-03-01

Full Text Available Model Markov Tersembunyi merupakan sebuah metode statistik berdasarkan Model Markov sederhana yang memodelkan sistem serta membaginya dalam 2 (dua state, state tersembunyi dan state observasi. Dalam pengerjaan tugas akhir ini, penulis mengusulkan penggunaan metode Model Markov Tersembunyi untuk menemukan fraud didalam sebuah pelaksanaan proses bisnis. Dengan penggunaan metode Model Markov Tersembunyi ini, maka pengamatan terhadap elemen penyusun sebuah kasus/kejadian, yakni beberapa aktivitas, akan diperoleh sebuah nilai peluang, yang sekaligus memberikan prediksi terhadap kasus/kejadian tersebut, sebuah fraud atau tidak. Hasil ekpserimen ini menunjukkan bahwa metode yang diusulkan mampu memberikan prediksi akhir dengan evaluasi TPR sebesar 87,5% dan TNR sebesar 99,4%.

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

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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.

IDENTITY FRAUD: Prevalence and Links to Alien Illegal Activities

National Research Council Canada - National Science Library

2002-01-01

To discuss the significance of "identity fraud"-a term that encompasses a broad range of illegal activities based on fraudulent use of identifying information of a real person or of a fictitious person...

The bribery statute: a new weapon against Medicare fraud.

Science.gov (United States)

Cozort, L A

2001-03-01

A May 2000 U.S. Supreme Court decision determining when a Federal bribery statute can be used to fight Medicare fraud has ramifications for healthcare providers. In Fischer v. United States, the Court concluded that healthcare providers that participate in Medicare are considered to receive benefits as set forth in the bribery statute and thus can be prosecuted for fraudulent activities against the government under the statute. The statute mandates a fine, imprisonment for up to 10 years, or both for anyone convicted under it. Provider organizations that receive Medicare payments and business associates of such organizations should be aware that the government may step up its use of the bribery law in prosecuting fraudulent activity. In addition, although the case pertained specifically to healthcare providers that participate in Medicare, providers that do not participate in Medicare may wish to evaluate the advisability of accepting other Federal funding because of the possible reach of the bribery statute.

Anomalous human behavior detection: An Adaptive approach

NARCIS (Netherlands)

Leeuwen, C. van; Halma, A.; Schutte, K.

2013-01-01

Detection of anomalies (outliers or abnormal instances) is an important element in a range of applications such as fault, fraud, suspicious behavior detection and knowledge discovery. In this article we propose a new method for anomaly detection and performed tested its ability to detect anomalous

Software agent Technology: A Framework for Minimizing Fraud in ...

African Journals Online (AJOL)

Software agent Technology: A Framework for Minimizing Fraud in Postpaid Billing Systems. ... Journal of Research in National Development ... to the traditional Object-oriented Software engineering methodology was used to come up with this ...

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

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

Faktor-Faktor yang Berhubungan dengan Fraud Pengadaan Barang/Jasa di Lembaga Publik

Directory of Open Access Journals (Sweden)

Nashirotun Nisa Nurharjanti

2017-08-01

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.

BUDAYA CARI UNTUNG SEBAGAI PEMICU TERJADINYA FRAUD: SEBUAH STUDI ETNOGRAFI

Directory of Open Access Journals (Sweden)

Dewi Syahrina

2017-04-01

Full Text Available Penelitian ini bertujuan untuk mengetahui budaya yang memicu terjadinya fraud pada realisasi keuangan negara. Penelitian dilakukan pada instansi pemerintah daerah di Provinsi ABC. Metode etnografi ala Spradley dipilih untuk menemukan budaya pemicu tersebut. Hasil penelitian menunjukkan bahwa budaya yang memicu terjadinya fraud adalah budaya cari untung, yang terlihat dari kebiasaan “memanfaatkan” kebutuhan instansi, kebiasaan menyalahgunakan kewenangan yang dimiliki, dan kebiasaan menyiasati beberapa ketentuan keuangan negara pada PMK 113/PMK.05/2012 dan PMK 65/PMK.02/2015 untuk kepentingan pribadi maupun kelompok. Hasil penelitian ini memberikan informasi berupa bentuk-bentuk penyiasatan yang dilakukan, sehingga dapat dijadikan dasar sebagai bahan pertimbangan untuk perubahan atau perbaikan kebijakan dan peraturan yang disiasati tersebut

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.

THE EFFECT OF INDIVIDUAL MORALITY AND INTERNAL CONTROL ON THE PROPENSITY TO COMMIT FRAUD: EVIDENCE FROM LOCAL GOVERNMENTS

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Novita Puspasari

2016-05-01

Full Text Available This paper aims to examine the influence of individual morality and internal controls on individuals’ propensity to commit accounting fraud at the local government level. This is a quasi-experimental research paper. Individual morality and internal controls are hypothesized to be having an interaction with each other in influencing the propensity to commit accounting fraud. Individuals who have low levels of moral principles are hypothesized to have the tendency to commit accounting fraud in the absence of any internal controls. To test this, a 2x2 factorial experiment was conducted involving 57 students from the Masters in Economics Development programme at Gadjah Mada University. The result shows that there is an interaction between individual morality and internal controls. The absence of internal controls does not cause an individual with high moral principles to commit accounting fraud. However, individuals with low morality levels tend to commit accounting fraud when internal controls are absent.

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

Science.gov (United States)

2010-05-11

... DEPARTMENT OF HEALTH AND HUMAN SERVICES Office of Inspector General Publication of OIG Updated Special Fraud Alert on Telemarketing by Durable Medical Equipment Suppliers AGENCY: Office of Inspector...) 205-0007. SUPPLEMENTARY INFORMATION: In our publication of the OIG Updated Special Fraud Alert on...

Fragmentos de uma fraude: o caso Binjamin Wilkomirski

Directory of Open Access Journals (Sweden)

Pollyanna Gomes dos Santos

2010-10-01

Full Text Available A partir da diferenciação entre plágio, fraude e estratégia ficcional, objetiva-se, neste ensaio, analisar a construção de textos literários que tenham uma possível conotação entre escrita e crime. Como afirma Anatol Rosenfeld, a fraude literária é tão antiga quanto a própria literatura. Um dos títulos escolhidos para esta pesquisa é Fragmentos: memórias de uma infância 1939-1948, de Binjamin Wilkomirski. No livro, o autor-narrador relata que foi prisioneiro de campos de concentração e sobrevivente da Segunda Guerra Mundial. Após o enorme sucesso que o livro alcançou e apreciações positivas por parte de críticos literários em todo o mundo, descobriu-se, enfim, que sua história não era verdadeira.

Diversity of Physicians’ Handwriting and Name Stamp in Chemotherapy Prescriptions: Potential Target for Fraud

Directory of Open Access Journals (Sweden)

Asiyeh Amouei

2018-02-01

Full Text Available BBackgrounds: Verification and authentication of the paper-based handwritten prescriptions is of great importance for antineoplastic medications that are good targets for forgery and fraud. Pharmacists usually investigate handwriting, signature and name stamp of prescribers to verify prescriptions in Iran. Anecdotal reports of variations in handwriting and name stamp of physicians who wrote antineoplastic prescriptions raised concerns in this regard. The aim of the study was to investigate the reported diversity and evaluate the quality of writing physician identity and required items in antineoplastic prescriptions.Methods: All insured hand-written prescriptions contained at least one antineoplastic medication and were dispensed by four main authorized community pharmacies dispensing antineoplastic medications in Tehran during one month were included. Prescriptions that were written by specialties other than oncology-related fields were excluded. Prescriptions of each physician were evaluated considering handwriting and name stamp by experienced pharmacy staff and the frequency of detected handwriting and name stamp types was recorded.Results: Of the 11022 included prescriptions, 10944 were eligible and written by 241 physicians. Median (third quartile number of physicians’ prescriptions was 17 (51. Maximum number of observed handwriting and name stamp types were eight and six respectively. High prescribers tended to have several handwriting and name stamp types.Conclusion: The observed diversity and variation in handwriting and name stamp of the physicians in antineoplastic prescriptions may facilitate the entrance of forged prescription and makes fraud detection difficult. Administrative and regulatory interventions in addition to notification of health care professionals about the observed potential might be necessary.

Implications of Fraud and Error Risks in the Enterprise Environment and Auditor’s Work

Directory of Open Access Journals (Sweden)

Emil Horomnea

2012-05-01

Full Text Available The objective of this study is to identify and analyze the main correlations and implications offraud and error in the business environment and in the financial scandals occurred in the last decade. Theapproach envisages a synthesis and antithesis of the ideas found on this subject in the specialty literature, ofthe regulations issued by various international bodies. To achieve the established objectives, we used aconstructive methodology to identify criticism, presentations and developed a speech with view to a moreefficient and effective fraud and error risk management. The results of the study show that the major financialscandals and hence the global economic crisis are based largely on fraudulent maneuvers of significantproportions. By using "creative accounting" in fraud and error, famous companies have managed to distortreality for their performance and market position, misleading the users’ perception. This study is a theoreticalhaving implications for a future empirical study.The study contributes to auditing literature diversification inthe field of risk of fraud and error. An additional perspective is gained by addressing the financial crisis andsome famous bankruptcies by way of the financial auditors activity and the fraud and error risk.

12 CFR Appendix J to Part 334 - Interagency Guidelines on Identity Theft Detection, Prevention, and Mitigation

Science.gov (United States)

2010-01-01

... consumer reporting agencies or service providers, such as fraud detection services; (2) The presentation of suspicious documents; (3) The presentation of suspicious personal identifying information, such as a... merchandise that is easily convertible to cash (e.g., electronics equipment or jewelry); or b. The customer...

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...

17 CFR 31.3 - Fraud in connection with certain transactions in silver or gold bullion or bulk coins, or other...

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Fraud in connection with... Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION LEVERAGE TRANSACTIONS § 31.3 Fraud... fraud or deceit upon any person, in, or in connection with (1) an offer to make or the making of, any...

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

OpenAIRE

Smith Rotabi, K.

2014-01-01

This 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 past 30 years; force, fraud, and coercion have been identified in a small but important component of the literature. However, this knowledge in intercountry adoption has not yet truly bridged into research in glo...

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

OpenAIRE

Smith Rotabi, Karen; 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 past 30 years; force, fraud, and coercion have been identified in a small but important component of the literature. However, this knowledge in intercountry adoption has not yet truly bridged into res...

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.

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

Science.gov (United States)

2010-07-01

... AUTHORITIES AND PUBLIC RELATIONS LITIGATION Remedies in Procurement Fraud and Corruption § 516.68 Program... the capability of the government to deter and recover losses from false, fictitious or fraudulent...

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.

perception of communication network fraud dynamics by network ...

African Journals Online (AJOL)

ES Obe

work fraud dynamics by network administrators and stakeholders. In considering ... cyber crime within the last two years. How- ever, two-thirds of the ... ˆ increased exposure to unpredictable fi- nancial losses ... The intentions of the customers are reflected ..... 'There is a 95% confidence that the differ- ence between the ...

The Road from Foolishness to Fraud

Science.gov (United States)

Park, R. L.

2000-12-01

Ancient beliefs in demons and magic still sweep across the modern landscape, but they are now dressed in the language and symbols of science. This is pseudoscience. At least in the beginning, its practitioners may believe it to be science, just as witches and faith healers may truly believe they can call forth supernatural powers. What may begin as honest error, however, has a way of evolving through almost imperceptible steps from self-delusion to fraud.

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.

45 CFR 30.3 - Antitrust, fraud, exception in the account of an accountable official, and interagency claims...

Science.gov (United States)

2010-10-01

... of antitrust laws, or to any debt involving fraud, presentation of a false claim, or... violation or fraud, a false claim, misrepresentation, or other criminal activity or misconduct, the Secretary shall refer the debt to the Office of the Inspector General for review. (3) Upon the determination...

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.

Utilizing Weak Indicators to Detect Anomalous Behaviors in Networks

Energy Technology Data Exchange (ETDEWEB)

Egid, Adin Ezra [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

2018-02-06

We consider the use of a novel weak in- dicator alongside more commonly used weak indicators to help detect anomalous behavior in a large computer network. The data of the network which we are studying in this research paper concerns remote log-in information (Virtual Private Network, or VPN sessions) from the internal network of Los Alamos National Laboratory (LANL). The novel indicator we are utilizing is some- thing which, while novel in its application to data science/cyber security research, is a concept borrowed from the business world. The Her ndahl-Hirschman Index (HHI) is a computationally trivial index which provides a useful heuristic for regulatory agencies to ascertain the relative competitiveness of a particular industry. Using this index as a lagging indicator in the monthly format we have studied could help to detect anomalous behavior by a particular or small set of users on the network. Additionally, we study indicators related to the speed of movement of a user based on the physical location of their current and previous logins. This data can be ascertained from the IP addresses of the users, and is likely very similar to the fraud detection schemes regularly utilized by credit card networks to detect anomalous activity. In future work we would look to nd a way to combine these indicators for use as an internal fraud detection system.

¿Qué es el fraude electoral? Su naturaleza, sus causas y consecuencias

OpenAIRE

Lehoucq, Fabrice

2007-01-01

La primera de las tres conclusiones de este estudio es que el fraude puede adoptar una amplia gama de formas, desde las violaciones de procedimiento a la ley electoral (con o sin la intención de alterar los resultados) hasta el abierto uso de la violencia en contra de los votantes. Segunda, aun cuando la manipulación del voto es parte integral de la competencia electoral, rara vez desempeña un papel decisivo. En todo caso, el fraude debilita la estabilidad política, ya que puede ser crucial c...

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.

41 CFR 105-55.003 - Antitrust, fraud, tax, interagency claims, and claims over $100,000 excluded.

Science.gov (United States)

2010-07-01

... apply to any debt based in whole or in part on conduct in violation of the antitrust laws or to any debt... antitrust laws or any claim involving fraud, the presentation of a false claim, or misrepresentation on the... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Antitrust, fraud, tax...

17 CFR 39.7 - Fraud in connection with the clearing of transactions on a derivatives clearing organization.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Fraud in connection with the clearing of transactions on a derivatives clearing organization. 39.7 Section 39.7 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION DERIVATIVES CLEARING ORGANIZATIONS § 39.7 Fraud in connection...

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...

THE INFLUENCE OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE EFFECTIVENESS, OWNERSHIP STRUCTURE, BANK MONITORING, AND FIRM LIFE CYCLE ON ACCOUNTING FRAUD

OpenAIRE

Synthia Madya Kusumawati; Ancella A. Hermawan

2013-01-01

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, accou...

Detector de fraude académico

OpenAIRE

Aranda de Miguel, Jorge

2014-01-01

RESUMEN: En la actualidad, el fraude académico constituye un serio problema para toda la comunidad universitaria. Herramientas de detección automatizadas pueden ser de gran utilidad para los docentes a la hora de detectar estos casos. El objeto de estudio de este proyecto es tratar de conocer la mejor manera de resolver el problema de la detección del plagio, así como conocer y explicar las diversas técnicas conocidas que existen para analizar el lenguaje humano y lenguajes de programación...

Exploring fraud and abuse in National Health Insurance Scheme ...

African Journals Online (AJOL)

This study explored patterns of fraud and abuse that exist in the National Health Insurance Scheme (NHIS) claims in the Awutu-Effutu-Senya District using data mining techniques, with a specific focus on malaria-related claims. The study employed quantitative research approach with survey design as a strategy of enquiry.

Anomaly detection in wide area network mesh using two machine learning anomaly detection algorithms

OpenAIRE

Zhang, James; Vukotic, Ilija; Gardner, Robert

2018-01-01

Anomaly detection is the practice of identifying items or events that do not conform to an expected behavior or do not correlate with other items in a dataset. It has previously been applied to areas such as intrusion detection, system health monitoring, and fraud detection in credit card transactions. In this paper, we describe a new method for detecting anomalous behavior over network performance data, gathered by perfSONAR, using two machine learning algorithms: Boosted Decision Trees (BDT...

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...

41 CFR 102-38.50 - What must we do when an executive agency suspects violations of 40 U.S.C. 559, fraud, bribery, or...

Science.gov (United States)

2010-07-01

... executive agency suspects violations of 40 U.S.C. 559, fraud, bribery, or criminal collusion in connection... an executive agency suspects violations of 40 U.S.C. 559, fraud, bribery, or criminal collusion in.... 559, fraud, bribery, or criminal collusion in connection with the disposal of personal property, the...

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.

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.

Data Mining for Intrusion Detection

Science.gov (United States)

Singhal, Anoop; Jajodia, Sushil

Data Mining Techniques have been successfully applied in many different fields including marketing, manufacturing, fraud detection and network management. Over the past years there is a lot of interest in security technologies such as intrusion detection, cryptography, authentication and firewalls. This chapter discusses the application of Data Mining techniques to computer security. Conclusions are drawn and directions for future research are suggested.

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

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

Science.gov (United States)

2011-03-17

...] State Medicaid Fraud Control Units; Data Mining AGENCY: Office of Inspector General (OIG), HHS. ACTION... and analyzing State Medicaid claims data, known as data mining. To support and modernize MFCU efforts... (FFP) in the costs of defined data mining activities under specified conditions. In addition, we...

29 CFR 2580.412-9 - Meaning of fraud or dishonesty.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Meaning of fraud or dishonesty. 2580.412-9 Section 2580.412-9 Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR TEMPORARY BONDING RULES UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974...

Boardroom strategies for managing risks and preventing frauds

OpenAIRE

Coulson-Thomas, Colin

2017-01-01

Directors are expected to be entrepreneurial while at the same time exercising prudent control. Enterprise and control are two sides of the directorial coin. Considers whether risk management professionals should do more in support of creativity, innovation, enterprise and entrepreneurship before turning to some cyber security and fraud control issues and dilemmas relating to data security breaches, the internet of things, protecting customer communications, and data sharing with collaborator...

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 ...

Use of Business Intelligence as a Strategic Information Technology in Banking: Farud Discovery & Detection

Directory of Open Access Journals (Sweden)

علی محقر

2009-02-01

Full Text Available In today?s competitive, complex and rapidly changing business world, based on information, it is very essential to have timely and accurate insight of business conditions and activities to check whether they are healthy and according to business norms. Information obviously plays a critical role to have this insight and it can only be of avail, if it is directional, focused, timely and easily accessible and also if it gives both the macro/strategic and the micro/operational view of the company. Due to the advancement in information technology, state-of-the-art technologies like business intelligence (BI have been developed to provide us the above features. This paper provides reader an insight of BI and its strategic importance. It also explains how BI can be effective technology in industries like banking to overcome critical issue like fraud discovery and detection. The methodology, based on BI, in the form of model named BI model for fraud discovery and detection has been devised and suggested at the end of paper along with it its details for overcoming the above mentioned issue in more effective and efficient manner.

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... Securities Exchanges COMMODITY FUTURES TRADING COMMISSION GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT Definitions § 1.1 Fraud in or in connection with transactions in foreign currency subject to the...

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…

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. 

Task performance fraud risk assessment on forensic accountant and auditor knowledge and mindset in Nigerian public sector

Directory of Open Access Journals (Sweden)

Oluwatoyin Muse Johnson Popoola

2014-10-01

Full Text Available This paper discusses task performance fraud risk assessment and forensic accountant and auditor knowledge and mindset in the Nigerian public sector. The aim of the study is to examine the fraud risk assessment in the Nigerian public sector through the efficient utilisation of forensic accountant and auditor knowledge and mindset. The effect will enhance the corporate governance and accountability practices among public sector accountants and auditors in Nigeria

A fraud prevention policy: Its relevance and implication at a university of technology in South Africa

Directory of Open Access Journals (Sweden)

Amelia Rorwana

2015-08-01

Full Text Available Using research grants administrators and their clients (academic researchers as the lens, this paper investigated the relevance and implication of a fraud prevention policy at a University of Technology (UoT in South Africa. The paper adopted a quantitative approach in which closed-ended questions were complemented by open-ended questions in the survey questionnaire in the attempt to capture the perceptions of both research grants administrators and their clients on the relevance and implications of a fraud and irregularity prevention policy. The results indicate that both research grants administrators (71.4 %, and their clients (73% do not know if UoTx has a fraud and irregularity policy. While only 36% of research grants administrators indicated that they would feel safe reporting deceitful activities, a slight majority (59% of the clients reported same. With regards to the steps to follow to report fraudulent activity, it was noted that while all (100% the research grants administrators noted that they were clueless, ironically an overwhelming majority of their clients indicated otherwise. Notwithstanding, both research grants administrators and their clients (93% and 95% respectively concurred that a fraud prevention policy was necessary for UoTx. The implication is that having phenomenal controls that are not effectively publicized, monitored or worse still overridden by someone are useless.

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…

La responsabilité pénale des avocats et conseillers d'entreprise en cas de fraude fiscale et blanchiment d'argent

OpenAIRE

Noël, Jérôme

2015-01-01

La présente contribution a pour objet un mal social dont l’actualité refait surface à chaque scandale financier : la blanchiment d’argent et plus particulièrement le blanchiment de capitaux provenant d’une fraude fiscale. Réprimé pénalement, le blanchiment d’argent consiste grossièrement à « camoufler » l’origine illicite de fonds. L’origine illicite peut provenir, comme cela sera souvent le cas, d’une fraude fiscale. Notion très large, cette fraude peut être grave ou « simple » (par oppositi...

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

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

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.

Fraud by using a check | Azarian | Journal of Fundamental and ...

African Journals Online (AJOL)

If someone used check as a tool to fraud and looting of property of others, should they just be subject to check law, and according to the provisions of the law are prosecuted? Are crook people the same as honorable merchants that due to some unwanted changes and fluctuations in the market and social conditions

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+NH 4 ] + ) 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.

PENGARUH INDEPENDENSI, KOMPETENSI, DAN PROSEDUR AUDIT TERHADAP TANGGUNG JAWAB DALAM PENDETEKSIAN FRAUD

Directory of Open Access Journals (Sweden)

Khoirul Fuad

2015-10-01

Full Text Available Penelitian ini bertujuan untuk mengetahui persepsi dari auditor mengenai tanggung jawab dalam mendeteksi fraud, ada tiga variable yang digunakan untuk menguji persepsi ini yaitu independensi, kompetensi dan prosedur audit. Data yang digunakan dalam penelitian ini adalah data primer yaitu dalam bentuk kuesioner dengan menggunakan pertanyaan terbuka dan tertutup yang dinyatakan dengan skala likert 1 sampai 5. Populasi yang digunakan dalam penelitian ini adalah auditor yang bekerja di BPK dan BPKP Provinsi Jawa Tengah, pengambilan sampel dalam penelitian ini mengunakan teknik random sampling dan diperoleh jumlah sampel sebanyak 65 auditor, dengan total kuesioner yang bisa digunakan sebanyak 58 orang. Hasil dari penelitian ini menunjukkan bahwa X1 berpengaruh positif terhadap Y dengan nilai signifikansi 0,013, X2 juga berpengaruh positif terhadap Y dengan nilai signifikansi 0,002 sedangkan X3 berpengaruh negative terhadap Y dengan nilai signifikansi 0,535. This research aims to understand the perception of auditors responsibility in detecting fraud, there are three of variable used to test this perception that is independence, competence and an auditing procedure. The data used in this research is primary data which are in the form of the questionnaire by using the question open and closed expressed with likert scale of 1 to 5 . Population that is used in this research is auditor BPK and BPKP that work in Central Java Province, the sample collection in this research technique using random sampling and obtained the number of samples from 65 auditors, with a total of the questionnaire can be used as many as 58 people. The result of this research shows that positive affect on the X1 significance 0,013 with the value of Y, X2 also affect the value of significance to Y with positive 0,002, while X3 0,535 with the significance of the negative influence to Y.

A Fuzzy Collusive Attack Detection Mechanism for Reputation Aggregation in Mobile Social Networks: A Trust Relationship Based Perspective

Directory of Open Access Journals (Sweden)

Bo Zhang

2016-01-01

Full Text Available While the mechanism of reputation aggregation proves to be an effective scheme for indicating an individual’s trustworthiness and further identifying malicious ones in mobile social networks, it is vulnerable to collusive attacks from malicious nodes of collaborative frauds. To conquer the challenge of detecting collusive attacks and then identifying colluders for the reputation system in mobile social networks, a fuzzy collusive attack detection mechanism (FCADM is proposed based on nodes’ social relationships, which comprises three parts: trust schedule, malicious node selection, and detection traversing strategy. In the first part, the trust schedule provides the calculation method of interval valued fuzzy social relationships and reputation aggregation for nodes in mobile social networks; further, a set of fuzzy valued factors, that is, item judgment factor, node malicious factor, and node similar factor, is given for evaluating the probability of collusive fraud happening and identifying single malicious nodes in the second part; and moreover, a detection traversing strategy is given based on random walk algorithm under the perspectives of fuzzy valued nodes’ trust schedules and proposed malicious factors. Finally, our empirical results and analysis show that the proposed mechanism in this paper is feasible and effective.

After Halliburton: Event Studies and Their Role in Federal Securities Fraud Litigation

NARCIS (Netherlands)

J.E. Fisch (Jill); J.B. Gelbach (Jonah); J.M. Klick (Jonathan)

2016-01-01

markdownabstractEvent studies have become increasingly important in securities fraud litigation after the Supreme Court’s decision in Halliburton II. Litigants have used event study methodology, which empirically analyzes the relationship between the disclosure of corporate information and the

Nature, form and content of deceit as a way of committing fraud in the sphere of motor transport

Directory of Open Access Journals (Sweden)

Villi A. Maslov

2014-01-01

Full Text Available Objective to realize the specifics of deceit as a means of committing fraud in the sphere of transport to define the general concept of deceit. Methods the dialectical method of cognition systemic logicallegal and comparative legal methods. Results the conclusion is proved that the delusion of the victim is not a sign of deceit because deceit is the behavior activity of the deceiver and delusion is the mental state of the deceived that occurs as the result of the deceiverrsquos activity. Attention is drawn to the key characteristic according to which the fraudulent actions in transport fraud can be divided into two groups the deceits about the external objective factors and the deceits about the internal subjective factors. Scientific novelty the traditional provisions of fraud in the context of road transport fraud are viewed which need a more detailed legal interpretation. Deceit in transport are grouped on a feature basis reflecting the typical kinds of deceit. The most complete from the terminological point of view definition of deceit is formulated. Practical value the results can be used in scientific and law enforcement activities in particular can be included in educationalmethodical literature for use in the preparation of practitioners and scientificpedagogical personnel in the field of jurisprudence.

Growth of electoral fraud in non-democracies: the role of uncertainty

Czech Academy of Sciences Publication Activity Database

Vorobyev, Dmitriy

-, č. 420 (2010), s. 1-40 ISSN 1211-3298 R&D Projects: GA MŠk LC542 Grant - others:MŠk(CZ) SVV-2010-261801 Institutional research plan: CEZ:MSM0021620846 Keywords : election * voting * fraud * learning Subject RIV: AH - Economics http://www.cerge-ei.cz/pdf/wp/Wp420.pdf

Reducing Error, Fraud and Corruption (EFC) in Social Protection Programs

OpenAIRE

Tesliuc, Emil Daniel; Milazzo, Annamaria

2007-01-01

Social Protection (SP) and Social Safety Net (SSN) programs channel a large amount of public resources, it is important to make sure that these reach the intended beneficiaries. Error, fraud, or corruption (EFC) reduces the economic efficiency of these interventions by decreasing the amount of money that goes to the intended beneficiaries, and erodes the political support for the program. ...

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…

fraud detection in mobile communications networks using user

African Journals Online (AJOL)

DEPT OF AGRICULTURAL ENGINEERING

testing the methods with data from real mobile communications networks. Keywords: Call .... System. Monitoring. Database. Database. Fig. 3: Mobile communication detection tools ..... receiver operating characteristic curve (ROC). ROC is a ...

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.

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

The 419 codes as business unusual: the advance fee fraud online ...

African Journals Online (AJOL)

The 419 codes as business unusual: the advance fee fraud online discourse. A Adogame. Abstract. No Abstract. International Journal of Humanistic Studies Vol. 5 2006: pp. 54-72. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners ...

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. 

78 FR 65515 - Supplemental Nutrition Assistance Program: Trafficking Controls and Fraud Investigations...

Science.gov (United States)

2013-11-01

... initiated unless the State agency has sufficient documentary evidence to substantiate fraud. The final... taken to an ADH or prosecuted without sufficient documentary evidence--which is gathered during the... determined to be not significant and was reviewed by the Office of Management and Budget (OMB) in conformance...

78 FR 51649 - Supplemental Nutrition Assistance Program: Trafficking Controls and Fraud Investigations

Science.gov (United States)

2013-08-21

... initiated unless the State agency has sufficient documentary evidence to substantiate fraud. The final... taken to an ADH or prosecuted without sufficient documentary evidence--which is gathered during the... determined to be not significant and was reviewed by the Office of Management and Budget (OMB) in conformance...

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.

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

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.

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...

Paying for Likes? Understanding Facebook Like Fraud Using Honeypots

OpenAIRE

De Cristofaro, Emiliano; Friedman, Arik; Jourjon, Guillaume; Kaafar, Mohamed Ali; Shafiq, M. Zubair

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...

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…

La coopération fiscale entre Etats dans la lutte contre la fraude et l'évasion fiscales internationales

OpenAIRE

Laumonier, Alexandre

2017-01-01

Tax fraud and tax avoidance are as old as tax itself. Economy’s globalisation and digitalazation have however confronted States with the limitations of their tax power that remains dependant on their territorial boundaries. More recently, the 2007-2008 financial crisis has drawn the attention of the public opinion on the extent of international tax fraud and avoidance as well as on the key role tax heavens play in this frame. The traditional and conventional legal tools States can use have re...

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.

The Forensic Accountants' Skills and Ethics on Fraud Prevention in the Nigerian Public Sector

Directory of Open Access Journals (Sweden)

Lateef Saheed Ademola

2017-12-01

Full Text Available The study investigates the required skills and ethics of the forensic accountant in preventing fraudulent practices in the Nigerian public sector. The primary source of data was utilized for data collection. Using the simple random sampling (SRS, a total of 300 questionnaires were administered; 163 were retrieved. The data obtained was analyzed using SmartPLS - for measurement and structural model. One of the major findings revealed that skills requirement was significant predator of fraud prevention as well as ethics requirement. This means that the higher the skills and ethics of the forensic accountant, the better is the fraud prevention. It is thus, recommended that forensic accounting services should be made statutory in the Nigerian public sector to help in preventing fraudulent practices. Hence the need to create awareness and expand the application of forensic accounting services in Nigerian public sector.

A Terrorist-fraud Resistant and Extractor-free Anonymous Distance-bounding Protocol

OpenAIRE

Avoine , Gildas; Bultel , Xavier; Gambs , Sébastien; Gerault , David; Lafourcade , Pascal; Onete , Cristina; Robert , Jean-Marc

2017-01-01

International audience; Distance-bounding protocols have been introduced to thwart relay attacks against contactless authentication protocols. In this context, veri-fiers have to authenticate the credentials of untrusted provers. Unfortunately , these protocols are themselves subject to complex threats such as terrorist-fraud attacks, in which a malicious prover helps an accomplice to authenticate. Provably guaranteeing the resistance of distance-bounding protocols to these attacks is a compl...

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.

Automatic Data Collection Design for Neural Networks Detection of ...

African Journals Online (AJOL)

Automated data collection is necessary to alleviate problems inherent in data collection for investigation of management frauds. Once we have gathered a realistic data, several methods then exist for proper analysis and detection of anomalous transactions. However, in Nigeria, collecting fraudulent data is relatively difficult ...

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.

Uncovering Document Fraud in Maritime Freight Transport Based on Probabilistic Classification

OpenAIRE

Triepels , Ron; Feelders , Ad; Daniels , Hennie

2015-01-01

Part 4: Data Analysis and Information Retrieval; International audience; 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 ineffective in this regard since the creation of shipping documentation is uncontrollable by freight forwarders. In this pap...

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

1998-12-31

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.).

Rôle et responsabilités du réviseur d'entreprises en situation de fraude.

OpenAIRE

Veri, Raphaël

2016-01-01

Rôle et responsabilités du réviseur d'entreprises en situation de fraude. Mémoire réalisé par VERI Raphaël, encadré par le professeur PEIRCE Robert. NOMA : 8843-12-00 Année académique: 2015-2016 Programme d'étude: GEST2 Ce mémoire a été réalisé afin d’étudier le rôle et les responsabilités du réviseur d'entreprises qui détecte une fraude dont il n'est ni l'auteur ni un complice direct. Le premier chapitre est consacré à la définition de la profession de réviseur d’entreprises ainsi que des mi...

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

75 FR 54642 - Privacy Act of 1974; United States Citizenship and Immigration Services-012 Citizenship and...

Science.gov (United States)

2010-09-08

... national security concerns, (2) detecting possible fraud and misuse of immigration information or position... Application Casework System (RNACS), Central Index System (CIS) and the Fraud Detection and National Security... fraud and national security concerns, (2) detecting possible fraud and misuse of immigration information...

WNP-2, securities fraud investigation are fired up

International Nuclear Information System (INIS)

Anon.

1984-01-01

Washington's WNP-2 nuclear plant faces a securities fraud investigation just as it is ready to start operating on schedule. The investigation's outcome and WNP-2's performance will determine whether WNP-1 and WNP-3 will be financed. Angry bondholders who did not receive interest on their investments in January prompted Congressional hearings, at which it was learned that institutional buyers had pulled out of the Washington Public Power Supply System project and unloaded the bonds on thousands of unsuspecting individuals for whom tax-free municipal bonds are inappropriate. Securities Exchange Commission investigators will focus on the initial offering and disclosure by the issuer to determine if the Wall Street unloading was legal

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

increase in opioid prescribing has led to parallel increases in opioid addiction and overdose deaths.” Since 1999, it was reported that, “overdose...COMMITTING FRAUD AND EMBEZZLEMENT WITHIN ORGANIZATIONS: IS THERE A CONNECTION TO ADDICTION , AS THE MOTIVATING FACTOR FOR THEIR ILLEGAL ACTIVITIES...INSIDERS ARE COMMITTING FRAUD AND EMBEZZLEMENT WITHIN ORGANIZATIONS: IS THERE A CONNECTION TO ADDICTION , AS THE MOTIVATING FACTOR FOR THEIR ILLEGAL

6 Tip-offs to Rip-offs: Don't Fall for Health Fraud Scams

Science.gov (United States)

... Español Subscribe: FDA Consumer Health Information Bogus product! Danger! Health fraud alert! You’ll never see these ... لعربية | Kreyòl Ayisyen | Français | Polski | Português | Italiano | Deutsch | 日本語 | ف ...

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…

An Educational Program to Assist Clinicians in Identifying Elder Investment Fraud and Financial Exploitation

Science.gov (United States)

Mills, Whitney L.; Roush, Robert E.; Moye, Jennifer; Kunik, Mark E.; Wilson, Nancy L.; Taffet, George E.; Naik, Aanand D.

2012-01-01

Due to age-related factors and illnesses, older adults may become vulnerable to elder investment fraud and financial exploitation (EIFFE). The authors describe the development and preliminary evaluation of an educational program to raise awareness and assist clinicians in identifying older adults at risk. Participants (n = 127) gave high ratings…

42 CFR 455.1 - Basis and scope.

Science.gov (United States)

2010-10-01

... for a State fraud detection and investigation program, and for disclosure of information on ownership... Security Act, Subpart A provides State plan requirements for the identification, investigation, and referral of suspected fraud and abuse cases. In addition, the subpart requires that the State— (1) Report...

Towards fraud-proof ID documents using multiple data hiding technologies and biometrics

Science.gov (United States)

Picard, Justin; Vielhauer, Claus; Thorwirth, Niels

2004-06-01

Identity documents, such as ID cards, passports, and driver's licenses, contain textual information, a portrait of the legitimate holder, and eventually some other biometric characteristics such as a fingerprint or handwritten signature. As prices for digital imaging technologies fall, making them more widely available, we have seen an exponential increase in the ease and the number of counterfeiters that can effectively forge documents. Today, with only limited knowledge of technology and a small amount of money, a counterfeiter can effortlessly replace a photo or modify identity information on a legitimate document to the extent that it is very diffcult to differentiate from the original. This paper proposes a virtually fraud-proof ID document based on a combination of three different data hiding technologies: digital watermarking, 2-D bar codes, and Copy Detection Pattern, plus additional biometric protection. As will be shown, that combination of data hiding technologies protects the document against any forgery, in principle without any requirement for other security features. To prevent a genuine document to be used by an illegitimate user,biometric information is also covertly stored in the ID document, to be used for identification at the detector.

Penerapan Model Beneish (1999 dan Model Altaman (2000 dalam Pendektesian Kecurangan Laporan Keuangan

Directory of Open Access Journals (Sweden)

Rima Novi Kartikasari

2010-08-01

Full Text Available Financial fraud is costly and it can be done by almost everyone within (and outside of an organization. Prevention through early detection of fraud is an important way to reduce fraud. The objective of this research is to prove whether certain models may be utilized to detect financial statement fraud. This study is using Beneish’s (1999 and Altman (2000 models to detect financial statement fraud. Two selected samples that meet with pre-determined criterion have been selected and explored. The result of the study shows that those models can be used to detect financial statement fraud.

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

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.

75 FR 2105 - Publication of OIG Updated Special Fraud Alert on Telemarketing by Durable Medical Equipment...

Science.gov (United States)

2010-01-14

... schemes that are used to obtain money from these programs and, when appropriate, issues Special Fraud... Dallas TX, LA, AR, OK, NM 214-767-8406 Kansas City MO, ND, SD, MT, KS, IA, CO, NE, 816-426-4000 UT, WY...

Earnings management and financial reporting fraud: can external auditors spot the difference?

OpenAIRE

Kassem, Rasha

2012-01-01

The aim of this paper is to increase external auditors’ knowledge about earnings management and help them spot the difference between earnings management and financial reporting fraud. A thorough literature review was undertaken to achieve the paper’s aim. The secondary data used in this paper was obtained from different databases like Ebscohost, Business Search Premier, Academic Search Premier, Emerlad, Sciencedirect, and Jstor. The current paper suggests a new approach and way of thinking f...

Faktor-Faktor yang Berhubungan dengan Fraud Pengadaan Barang/Jasa di Lembaga Publik

OpenAIRE

Nurharjanti, Nashirotun Nisa

2017-01-01

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 Unive...

Science ethics education part II: changes in attitude toward scientific fraud among medical researchers after a short course in science ethics.

Science.gov (United States)

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

2012-01-01

To determine the impact of the short science ethics courses on the knowledge of basic principles of responsible conduct of research (RCR), and on the attitude toward scientific fraud among young biomedical researchers. A total of 361 attendees of the course on science ethics answered a specially designed anonymous multiple- choice questionnaire before and after a one-day course in science ethics. The educational course consisted of 10 lectures: 1) Good scientific practice - basic principles; 2) Publication ethics; 3) Scientific fraud - fabrication, falsification, plagiarism; 4) Conflict of interests; 5) Underpublishing; 6) Mentorship; 7) Authorship; 8) Coauthorship; 9) False authorship; 10) Good scientific practice - ethical codex of science. In comparison to their answers before the course, a significantly higher (pscience ethics as sufficient after the course was completed. That the wrongdoers deserve severe punishment for all types of scientific fraud, including false authorship, thought significantly (pscience ethics had a great impact on the attendees, enlarging their knowledge of responsible conduct of research and changing their previous, somewhat opportunistic, behavior regarding the reluctance to react publicly and punish the wrongdoers.

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.

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

Fraud Prevention A Study In Regional Public Service Agency BLUD For Hospital In Malang Regency Indonesia

Directory of Open Access Journals (Sweden)

Koenta Adji Koerniawan

2017-04-01

Full Text Available This study aims to understand the effect of management perceptions in Regional Public Service Agency BLUD for Hospital in Malang regency Indonesia on the role of the Independent Auditor and their understanding towards Good Governance the General Audit Engagement and its implications for the prevention of corruption. This research is quantitative which placed latent variables General Audit Engagements as intervening variables. Partial Least Square PLS is used to confirm the model created in order to explain the relationship between variables. The results show that the perception of BLUD hospital management on the role of independent auditors and their understanding of good governance to give effect to the implementation of the audit engagement and the implications for the prevention of fraud in BLUDs hospital. This is consistent with the theory of auditing and fraud prevention concepts. JEL Classification M420 K420

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...

The Investigation and Elimination of Public Procurement Fraud in Government Sectors (A Case Study in Indonesia’s Procurement System: Cases from 2006 to 2012)

OpenAIRE

Maulidi, Ach

2017-01-01

This paper offers insights to enhance our understanding of public procurement fraud through analyzing current 173 cases during 2006 to 2012 in Indonesia’s procurement system using various points of view. These insights are synthesized from current research findings and contemporary thinking elaborated by practical knowledge and skills, the aim of which is to produce accurate analysis. The main aim of this paper is to participate in terms of combating procurement fraud by suggesting plausible ...

MODELO MATEMÁTICO DIFUSO PARA LA SELECCIÓN DE CARGAS CON POSIBLE FRAUDE ECONÓMICO EN LA ADUANA GENERAL DE LA REPÚBLICA DE CUBA

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Rafael A. Espín Andrade

2008-05-01

Full Text Available El fraude económico en las aduanas del mundo es una realidad cada vez más difícil de controlar, debido a la gran cantidad de cargas que llegan a un país, incluyendo a la cubana. Este trabajo propone un modelo matemático basado en la lógica difusa compensatoria y sistema de expertos para la selección de cargas que llegan del exterior, con el objetivo de detectar posibles fraudes económicos. El modelo fue simulado utilizando MATLAB como herramienta de programación y validado con ayuda de expertos en el tema utilizando predicados de la propia lógica difusa compensatoria. Palabras Clave Fraude económico, lógica difusa compensatoria, sistema experto

ANÁLISES FÍSICO-QUÍMICAS E PESQUISA DE FRAUDE NO LEITE INFORMAL COMERCIALIZADO NO MUNICÍPIO DE MOSSORÓ, RN

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Carolina de Gouveia Mendes

2010-06-01

Full Text Available The objective of this work was to analyze the qualityof informal milk commercialized in the city of Mossoró, RN ,by means of physical-chemical analysis and research of fraud.Samples of raw milk commercialized in four neighborhoods ofMossoró were collected during the months of March and April of2006. The collection took place weekly, totaling 32 samples. Thesamples went through physical-chemical analysis (density, fatcontent, total dry extract, solids-non-fat, grade of Dornic acidity,proof of alcohol and freezing point and research of frauds, suchas: addition of water, of conservatives ( hydrogen peroxide, causticsoda, sodium bicarbonate, potassium bicarbonate and restorative(sucrose, starch, chloride. From all the analyzed samples, 50%failed at least one of the physical-chemical tests, by not meetingthe standards of current legislation. 50% of the samples did notmeet the freezing point standard, followed by ESD (40.6%, EST(21.9%, density (18.8% and acidity (6.2%. None of the samplesmet the standard of alcohol proof. From the fraud analysis theaddition of water was are only one found. Most of the milk showedirregularities being unfit for marketing.

Organizacijų vidinė kontrolė : klastočių rizikos valdymas

OpenAIRE

Bičiulaitis, Ramūnas

2000-01-01

The article is focusing on the analysis of financial fraud which is detected in the accounting books of Lithuanian companies. The study could be divided into three main parts: definitions and situation review, description of fraud methodologies, and the last part provides description of the basic elements of sound internal control system and its importance. The first part of the article describes the two possible kinds of misstatements of financial statements: mistake and fraud. The analysis ...

The Liability of Colleges and Universities for Fraud, Waste, and Abuse in Federally Funded Grants and Projects.

Science.gov (United States)

Gordon, Steven D.

1992-01-01

Reviews legal and practical aspects of a university's potential liability for fraud, waste, and abuse. Discusses the array of criminal, civil, and administrative sanctions that may be imposed on grantees who engage in fraudulent practices. (84 references) (MLF)

Food Assistance: Efforts To Control Fraud and Abuse in the Child and Adult Care Food Program Should Be Strengthened. United States General Accounting Office Report to Congressional Committees.

Science.gov (United States)

Robertson, Robert E.

The Child and Adult Care Food Program provides over $1.5 billion in benefits annually to children and adults in day care. In order to address the longstanding problems of fraud and abuse present in the program, state agencies have been charged with the responsibility for implementing Food and Nutrition Service's (FNS) regulations to prevent and…

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.

Combating healthcare corruption and fraud with improved global health governance

Science.gov (United States)

2012-01-01

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. PMID:23088820

Plenty of frauds. Increase of delinquency or better customs controls?

International Nuclear Information System (INIS)

D'Erceville, H.

1997-01-01

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 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...

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.

Official quality controls and the fight against fraud in the olive oil sector in Catalonia. Results 2011–2014

International Nuclear Information System (INIS)

Cugat, G.; Biel, M.R.

2016-01-01

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. [es

26 CFR 1.6664-1 - Accuracy-related and fraud penalties; definitions, effective date and special rules.

Science.gov (United States)

2010-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax... definition of “underpayment” of income taxes imposed under subtitle A is set forth in § 1.6664-2. Ordering rules for computing the total amount of accuracy-related and fraud penalties imposed with respect to a...

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...

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.

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.

An improved data clustering algorithm for outlier detection

Directory of Open Access Journals (Sweden)

Anant Agarwal

2016-12-01

Full Text Available Data mining is the extraction of hidden predictive information from large databases. This is a technology with potential to study and analyze useful information present in data. Data objects which do not usually fit into the general behavior of the data are termed as outliers. Outlier Detection in databases has numerous applications such as fraud detection, customized marketing, and the search for terrorism. By definition, outliers are rare occurrences and hence represent a small portion of the data. However, the use of Outlier Detection for various purposes is not an easy task. This research proposes a modified PAM for detecting outliers. The proposed technique has been implemented in JAVA. The results produced by the proposed technique are found better than existing technique in terms of outliers detected and time complexity.

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.

An Entropy-Based Network Anomaly Detection Method

Directory of Open Access Journals (Sweden)

Przemysław Bereziński

2015-04-01

Full Text Available Data mining is an interdisciplinary subfield of computer science involving methods at the intersection of artificial intelligence, machine learning and statistics. One of the data mining tasks is anomaly detection which is the analysis of large quantities of data to identify items, events or observations which do not conform to an expected pattern. Anomaly detection is applicable in a variety of domains, e.g., fraud detection, fault detection, system health monitoring but this article focuses on application of anomaly detection in the field of network intrusion detection.The main goal of the article is to prove that an entropy-based approach is suitable to detect modern botnet-like malware based on anomalous patterns in network. This aim is achieved by realization of the following points: (i preparation of a concept of original entropy-based network anomaly detection method, (ii implementation of the method, (iii preparation of original dataset, (iv evaluation of the method.

Firm's health going south. Federal authorities charge HealthSouth, leader Scrushy with 'massive accounting fraud,' systematic betrayal of investors.

Science.gov (United States)

Romano, Michael

2003-03-24

HealthSouth and its chief executive Richard Scrushy, left, find themselves coping with a public relations nightmare after federal officials last week charged the rehabilitation giant with "massive accounting fraud" and a systematic betrayal of tens of thousands of investors.

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.

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.

Detecting asset misappropriation: a framework for external auditors

OpenAIRE

Kassem, Rasha

2014-01-01

Fraud is a major concern for investors, regulators, and external auditors. Of particular concern is asset misappropriation because it was given less attention in prior audit literature as well as the audit practice though it is the most common type of occupational fraud. This motivated the current study to examine areas related to asset misappropriation that had never been examined before and alert external auditors in Egypt to a type of fraud which was given less attention. The current study...

Scientific Misconduct and the Myth of Self-Correction in Science.

Science.gov (United States)

Stroebe, Wolfgang; Postmes, Tom; Spears, Russell

2012-11-01

The recent Stapel fraud case came as a shattering blow to the scientific community of psychologists and damaged both their image in the media and their collective self-esteem. The field responded with suggestions of how fraud could be prevented. However, the Stapel fraud is only one among many cases. Before basing recommendations on one case, it would be informative to study other cases to assess how these frauds were discovered. The authors analyze a convenience sample of fraud cases to see whether (social) psychology is more susceptible to fraud than other disciplines. They also evaluate whether the peer review process and replications work well in practice to detect fraud. There is no evidence that psychology is more vulnerable to fraud than the biomedical sciences, and most frauds are detected through information from whistleblowers with inside information. On the basis of this analysis, the authors suggest a number of strategies that might reduce the risk of scientific fraud. © The Author(s) 2012.

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...

The company you keep: spreading effects of financial fraud on investor trust.

Science.gov (United States)

Bernet, Patrick Michael; Getzen, Thomas E

2007-01-01

Investor trust is valuable to health care organizations. Without it, they may face higher capital costs. This study explores recent cases of fraud and the appearance of impropriety by health care organizations, focusing on the manners in which trust was violated, the systems that allowed those violations, and the effects on financial markets. Increases in the incidence and scale of such transgressions may be harbingers of worse times ahead. This article examines how recent events have affected the cost of capital, and what health care organizations can do to avoid being judged by the company they keep.

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.

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.

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.

CSPay. Nuevo método de pago para la reducción de fraude y mejora de experiencia de usuario en soluciones de comercio electrónico

OpenAIRE

Solís Carpitnero, Carla

2017-01-01

A pesar de que el e-commerce está en pleno auge, continúa siendo un entorno muy expuesto a fraude, que conlleva importantes pérdidas económicas y genera inseguridad. El objetivo del TFM es la propuesta de una solución tecnológica novedosa para la reducción de fraude y mejora de la experiencia de usuario dentro de los medios de pago. La propuesta, denominada CSPay, consiste en hacer análoga la compra online a la presencial, incorporando la presencia de la tarjeta contactless y d...

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.

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

2017-07-03

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.

Quantum machine learning for quantum anomaly detection

Science.gov (United States)

Liu, Nana; Rebentrost, Patrick

2018-04-01

Anomaly detection is used for identifying data that deviate from "normal" data patterns. Its usage on classical data finds diverse applications in many important areas such as finance, fraud detection, medical diagnoses, data cleaning, and surveillance. With the advent of quantum technologies, anomaly detection of quantum data, in the form of quantum states, may become an important component of quantum applications. Machine-learning algorithms are playing pivotal roles in anomaly detection using classical data. Two widely used algorithms are the kernel principal component analysis and the one-class support vector machine. We find corresponding quantum algorithms to detect anomalies in quantum states. We show that these two quantum algorithms can be performed using resources that are logarithmic in the dimensionality of quantum states. For pure quantum states, these resources can also be logarithmic in the number of quantum states used for training the machine-learning algorithm. This makes these algorithms potentially applicable to big quantum data applications.

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…

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...

Analytical Report 2017 “Fraud and mutual cooperation” Questionnaire for FreSsco national experts : Questionnaire for FreSsco national experts

NARCIS (Netherlands)

Kramer, Sander

2017-01-01

In this questionnaire, several scenarios are described where cooperation is required to find out whether or not there is a risk of fraud and error. For each scenario, some questions are asked. In addition, the questionnaire contains some general questions allowing to find out which steps social

The detection and prevention of manipulations in the balance sheet and the cash flow statement

Directory of Open Access Journals (Sweden)

Dragomir Dimitrijevic

2015-08-01

Full Text Available Financial statements which consist of objective, real and reliable information represent the key basis for making many business decisions. If, when writing financial statements, certain manipulation techniques are used for displaying the best possible results of transactions, the quality of financial reports will be endangered. Many financial frauds have led to a great mistrust in the system of financial reporting and the profession of accounting and auditing, which are often accused of the emergence of fraud and losing trust in the reliability of financial information by many users and economic decision makers. These are the reasons why the paper discusses the techniques of manipulation in financial statements, especially in balance sheets and cash flow statements, since these forms of manipulation are harder to detect and prevent when compared to manipulations of revenues and expenses in the income statement.

Pengaruh Beban Kerja dan Pengalaman Auditor Dalam Mendeteksi Kecurangan

Directory of Open Access Journals (Sweden)

Rahmawati Rahmawati

2016-03-01

Full Text Available The objective of research is to determine whether the workload and audit experience affect the auditor's ability to detect fraud. The data used in this study are primary data, samples are auditors of Inspectorate in Palopo City. Analysis of the data used is multiple linear regression analysis. Results indicate workloads does not has significant effect on the ability to detect fraud. Audit experience has effect on the ability to detect fraud.

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 ...

La lucha contra el fraude en la Seguridad Social en el marco de los nuevos principios de actuación de la Administración Pública

Directory of Open Access Journals (Sweden)

José Luis García Delgado

2018-04-01

Full Text Available Este artículo analiza la actual crisis de sostenibilidad de la Seguridad Social en España, poniendo de manifiesto los factores que más inciden en la amenaza de la viabilidad de las prestaciones públicas que hoy se reconocen. En este contexto, una de las cuestiones que se encuentra entre las posibles soluciones es la lucha contra el fraude laboral y de Seguridad Social. Se incide en la definición de fraude, diferenciándolo del mero incumplimiento de las obligaciones con la Seguridad Social, se señalan las causas que lo producen y se estudian los principales sistemas empleados para su cuantificación, así como sus modalidades más importantes y medidas disuasorias, preventivas y de carácter moralizador que pueden implantarse para intentar que su incidencia disminuya. Todo ello a la luz de la normativa reciente que incide en las nuevas relaciones de las Administraciones públicas “ad intra” y “ad extra”, y que puede ayudar decisivamente en esta lucha contra el fraude contra la Seguridad Social.

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.

Usurpación de identidad y certificación digital: propuestas para el control del fraude electrónico Impersonation and digital certification: proposals for the control of phishing frauds

Directory of Open Access Journals (Sweden)

Luis Gerardo Gabaldón

2008-12-01

Full Text Available La usurpación de la identidad, entendida como la suplantación del titular de un derecho o crédito por un impostor para obtener un beneficio injusto, recibe cada vez más atención en materia de fraudes cometidos con la ayuda de las tecnologías de la información. Las consecuencias de la suplantación rebasan en muchos casos la pérdida económica directa del titular del derecho afectado, para comprometer su historia crediticia, su prestigio y hasta su identidad social. El artículo discute algunas tendencias en el abordaje legal y en las manifestaciones de los fraudes que implican dicha usurpación, utilizando datos provenientes de una investigación cualitativa en Venezuela, así como los mecanismos de certificación y autenticación que se han propuesto para controlar la verificación de la identidad, destacando sus ventajas y limitaciones. Concluye con una reflexión sobre el equilibrio que debería mantenerse entre mecanismos de seguridad que, multiplicando los controles dificultan la defraudación, y la carga adicional que representa para los usuarios la profusión de los procedimientos de autenticación. en las transacciones electrónicas. Se destaca, finalmente, la necesidad de centrar la atención en la perspectiva de las oportunidades delictivas, que pareciera ofrecer un marco de referencia útil para comprender y minimizar este tipo de defraudación, enfatizando, a su vez, la promoción de iniciativas favorables, en el ámbito de entidades corporativas y usuarios, para la adecuada protección de la información confidencial sensible.Identity theft, despite the wider or narrower nature of the concept, is an issue for increasing concern regarding crimes using information technologies, considering its implication both for economic loses and for compromising credit records, prestige and even social identity of the victims. This article discusses some legal and factual trends related to electronic frauds, using qualitative data from a

The efficacy of control environment as fraud deterrence in local government

Directory of Open Access Journals (Sweden)

Nuswantara Dian Anita

2017-12-01

Full Text Available In a globalised scenario, the topic of an enormous increase of malfeasance in the local governments, posing catastrophic threats which come from vicious bureaucratic apparatus, becomes a global phenomenon. This current study uses case study material on the risk management control system specially the control environment in Indonesia local governments to extend existing theory by developing a contingency theory for the public sector. Within local government, contingency theory has emerged as a lens for exploring the links between public sector initiatives to improve risk mitigation and the structure of the control system. The case illustrates that the discretion of control environment - the encouragement of a local government’s control environment - is considered as a springboard for fraud deterrence and might be the loopholes in the government control systems.

Strong Internal Controls at Service Delivery Level Will Help Prevent CETA-Type Fraud and Abuse in Job Training Partnership Act Programs. Report to Senator Sam Nunn, Ranking Minority Member, Permanent Subcommittee on Investigations, Senate Committee on Governmental Affairs.

Science.gov (United States)

General Accounting Office, Washington, DC.

The Government Accounting Office (GAO) conducted an examination of patterns and causes of fraud in Comprehensive Employment and Training Act (CETA) programs to determine how implementation of Job Training Partnership Act (JTPA) programs might be made less vulnerable to exploitation. GAO's investigation found that fraud and abuse in CETA programs…

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

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...... to poor overall performance. Furthermore, in many applications some labeled examples of outliers are available but not sufficient enough in number as training data for standard supervised learning methods. As such, this valuable information is typically ignored. We introduce a new paradigm for outlier...... detection where supervised and unsupervised information are combined to improve the performance while reducing the sensitivity to parameters of individual outlier detection algorithms. We do this by learning a new representation using the outliers from outputs of unsupervised outlier detectors as input...

A New Anomaly Detection System for School Electricity Consumption Data

Directory of Open Access Journals (Sweden)

Wenqiang Cui

2017-11-01

Full Text Available Anomaly detection has been widely used in a variety of research and application domains, such as network intrusion detection, insurance/credit card fraud detection, health-care informatics, industrial damage detection, image processing and novel topic detection in text mining. In this paper, we focus on remote facilities management that identifies anomalous events in buildings by detecting anomalies in building electricity consumption data. We investigated five models within electricity consumption data from different schools to detect anomalies in the data. Furthermore, we proposed a hybrid model that combines polynomial regression and Gaussian distribution, which detects anomalies in the data with 0 false negative and an average precision higher than 91%. Based on the proposed model, we developed a data detection and visualization system for a facilities management company to detect and visualize anomalies in school electricity consumption data. The system is tested and evaluated by facilities managers. According to the evaluation, our system has improved the efficiency of facilities managers to identify anomalies in the data.

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

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 ...

Detection of adulterations in tradictional portuguese game meat products by polymerase chain reaction technique

OpenAIRE

Santos, C.G.; Melo, V.S.; Amaral, J.S.; Oliveira, M.B.P.P.; Mafra, I.

2013-01-01

Authenticity assessment and fraud detection in processed meat products have becn attracting an increased attention driven by public health, economic and legal cancems, and also for religiolls reasons. Currcntly, ooe af the major issues conceming adulterations in the meat indust:ry regards the fraudulent substitution af higher commercial valued meat species by less expensive oDes [1]. The manufacture af traditional meat products is a long-established practice in the Northeast of Po...

Detección de fraude bancario en tiempo real utilizando tecnologías de procesamiento distribuido

OpenAIRE

Mansilla Montero, Javier

2016-01-01

En este Trabajo de Fin de Máster se desarrollará un sistema de detección de fraude en pagos con tarjeta de crédito en tiempo real utilizando tecnologías de procesamiento distribuido. Concretamente se considerarán dos tecnologías: TIBCO, un conjunto de herramientas comerciales diseñadas para el procesamiento de eventos complejos, y Apache Spark, un sistema abierto para el procesamiento de datos en tiempo real. Además de implementar el sistema utilizando las dos tecnologías propuestas, un objet...

BABAFEMI OM; ADEDEJI, SA; FOLORUNSO, OP

African Journals Online (AJOL)

PROF HORSFALL

2018-04-22

Apr 22, 2018 ... needs to be checked by a healthcare provider to determine ..... manner an artificial neural network is trained using the. Gaussian ... forms of medical diagnosis, fraud detection, .... time intelligent thermal analysis approach for.

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

Science.gov (United States)

2013-05-10

... voluntarily identify, disclose, and resolve instances of potential fraud involving the Federal health care programs (as defined in section 1128B(f) of the Social Security Act (the Act), 42 U.S.C. 1320a-7b(f)). The...

Reducing Fraudulent Financial Reporting: An Expanded Role for Business Education in the 1990s.

Science.gov (United States)

Urbancic, Frank R.

1988-01-01

The author reports findings of the National Commission on Fraudulent Financial Reporting concerning the role of business education in reducing fraud in financial reporting. Issues covered include teaching financial regulations, developing skills needed to detect fraud, teaching ethical values, and preparing faculty to teach about financial fraud.…

THEORETICAL AND PRACTICAL ASPECTS OF THE OFFENSE OF BANKRUPTCY FRAUD

Directory of Open Access Journals (Sweden)

Mihaela Narcisa Stoicu

2012-12-01

Full Text Available Bankruptcy is a legal concept that emerged and developed in the business environment, along with other concepts such as: insolvency, debtor, creditor, etc. Simple bankruptcy or bankruptcy fraud do not have a legal definition, but their analysis cannot be made without considering the legal norms governing the procedure of insolvency. The legal regime applicable to insolvent debtors is of general interest, due to the economic and financial effects manifested upon the business environment, with direct influences on the national economy. The insolvency procedure is regulated by Law 85/2006 and aims to establish a collective procedure for covering the liabilities of insolvent debtors. Insolvency is the state of the debtor's assets that is characterized by lack of available funds for the payment of certain, liquid and exigible debt. Therefore, non-payment of debt on maturity must be the effect of the debtor’s incapacity to pay the debt with the available sums of money, incapacity which must be caused by an external and objective situation, namely the cessation of payments.

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.

Position detectors, methods of detecting position, and methods of providing positional detectors

Science.gov (United States)

Weinberg, David M.; Harding, L. Dean; Larsen, Eric D.

2002-01-01

Position detectors, welding system position detectors, methods of detecting various positions, and methods of providing position detectors are described. In one embodiment, a welding system positional detector includes a base that is configured to engage and be moved along a curved surface of a welding work piece. At least one position detection apparatus is provided and is connected with the base and configured to measure angular position of the detector relative to a reference vector. In another embodiment, a welding system positional detector includes a weld head and at least one inclinometer mounted on the weld head. The one inclinometer is configured to develop positional data relative to a reference vector and the position of the weld head on a non-planar weldable work piece.

INCREMENTAL PRINCIPAL COMPONENT ANALYSIS BASED OUTLIER DETECTION METHODS FOR SPATIOTEMPORAL DATA STREAMS

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A. Bhushan

2015-07-01

Full Text Available In this paper, we address outliers in spatiotemporal data streams obtained from sensors placed across geographically distributed locations. Outliers may appear in such sensor data due to various reasons such as instrumental error and environmental change. Real-time detection of these outliers is essential to prevent propagation of errors in subsequent analyses and results. Incremental Principal Component Analysis (IPCA is one possible approach for detecting outliers in such type of spatiotemporal data streams. IPCA has been widely used in many real-time applications such as credit card fraud detection, pattern recognition, and image analysis. However, the suitability of applying IPCA for outlier detection in spatiotemporal data streams is unknown and needs to be investigated. To fill this research gap, this paper contributes by presenting two new IPCA-based outlier detection methods and performing a comparative analysis with the existing IPCA-based outlier detection methods to assess their suitability for spatiotemporal sensor data streams.

European Funds Fraud: The Impact on the Process of Absorption of Structural and Cohesion Funds in Romania

Directory of Open Access Journals (Sweden)

Dumitru BELDIMAN

2016-06-01

Full Text Available The increase of the degree of absorption of European funds offered to Romania by the European Union represents one of its main objectives in the present and future situation. One of the main reasons that the funds are so important is the fact that, taking into consideration the microeconomic and macroeconomic situation that Romania is in, it represents an alternative financing mechanism of the economy that Romania can benefit in very advantageous conditions. Even under these conditions Romania- within 2007-2013 period of programming – couldn’t benefit from it by attracting as many structural and cohesion funds as possible, at least in comparison to other member states. In our opinion, that of the authors’ one of the reasons that led to such a low rate of absorption, alongside with the low administrative capacity of the state is the excessive bureaucracy, an inefficient legislative framework which is not harmonized with the European one, the lack of experience in using and administrating of European funds, the beneficiaries’ incapacity to sustain the financial support of the project (to assure the co-financing of the project, a low involvement of Romanian banking institutions in the process of supporting the beneficiaries of European funds. Another cause is the European funds fraud that happened in Romania. In the present article, the authors have decided to analyze the influence of European funds fraud on the degree of absorption of structural and cohesion funds in Romania.

Faça o que digo, não faça o que eu faço: Como Aspectos individuais e relacionais influenciam as Denúncias de Fraudes Organizacionaisis e relacionais influenciam as Denúncias de Fraudes Organizacionais

Directory of Open Access Journals (Sweden)

Bernardo de Abreu Guelber Fajardo

2014-08-01

Full Text Available As fraudes são um grande dilema nas organizações e as denúncias são um dos principais mecanismos de detecção e prevenção desses atos. O processo de whistleblowing, porém, difere fortemente de país para país, devido às diferenças culturais. No contexto brasileiro, ao se levar em conta as peculiaridades da cultura nacional (como o “jeitinho brasileiro”, a cordialidade, a aversão a riscos e uma sociedade altamente hierarquizada, tem-se em conta que a denúncia pode não ser um curso de ação natural. O presente trabalho tem como objetivo identificar influências de aspectos individuais e relacionais na intenção de denunciar atividades fraudulentas identificadas pelos indivíduos. Para testar as hipóteses foi utilizado um Modelo de Equações Estruturais (SEM com variáveis latentes coletadas por meio de um questionário respondido por 124 contabilistas. Os resultados destacam o caráter dual da influência social tanto na intensidade moral como no comportamento ético do indivíduo, evidenciado pela intenção de denunciar fraudes organizacionais observadas. Os resultados destacam a dualidade moral evidenciada por Srour (1994 para as culturas latino-americanas, bem como ressaltam possíveis contribuições para a formação do profissional de contabilidade.

75 FR 51735 - Structure and Practices of the Video Relay Service Program

Science.gov (United States)

2010-08-23

... July 26, 1990, as Title IV of the ADA, Public Law 101-336, 104 Stat. 327, 366-69. Total Annual Hourly... employees of providers are often in the best position to detect possible fraud and misconduct by the...

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.

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.

7 CFR 2610.1 - General statement.

Science.gov (United States)

2010-01-01

... and effectiveness; to prevent and detect fraud and abuse in such programs and operations; and to keep...) Serve as liaison official for the Department for all audits of USDA performed by the General Accounting..., and effectiveness, and to prevent and detect fraud and abuse in the administration of the Department's...

The recruitment mechanism in Spaish and U.S. guest worker programs: preventing fraud and abuse in worker selection and hiring

OpenAIRE

Minaya, Mariana

2015-01-01

Fraudulent recruitment of authorized, temporary “guest workers” is a growing concern among international policy makers. Recruitment in many countries is regulated through a combination of immigration, criminal, and administrative laws. This paper will compare how two countries, Spain and the United States, regulate the recruitment of agricultural and low-skilled guest workers, a population generally vulnerable to fraud, based on a review of each country’s laws and relevant literature. The con...

Digital Image Forgery Detection Using JPEG Features and Local Noise Discrepancies

Directory of Open Access Journals (Sweden)

Bo Liu

2014-01-01

Full Text Available Wide availability of image processing software makes counterfeiting become an easy and low-cost way to distort or conceal facts. Driven by great needs for valid forensic technique, many methods have been proposed to expose such forgeries. In this paper, we proposed an integrated algorithm which was able to detect two commonly used fraud practices: copy-move and splicing forgery in digital picture. To achieve this target, a special descriptor for each block was created combining the feature from JPEG block artificial grid with that from noise estimation. And forehand image quality assessment procedure reconciled these different features by setting proper weights. Experimental results showed that, compared to existing algorithms, our proposed method is effective on detecting both copy-move and splicing forgery regardless of JPEG compression ratio of the input image.

78 FR 32257 - Privacy Act of 1974; Report of a New Routine Use for Selected CMS Systems of Records

Science.gov (United States)

2013-05-29

... systems of records to assist in preventing and detecting fraud, waste and abuse. The new routine use will... for the purpose of preventing and detecting fraud, waste and abuse, pursuant to section 1128C(a)(2) of the Social Security Act (``the Act''). At section 1128C(c) of the Act, a health plan is defined as a...

Faktor-Faktor yang Menyebabkan Wajib Pajak Melakukan Tax Offenses, Tax Fraud, dan Tax Evasion (Studi Empiris di KPP Pratama Medan-Polonia)

OpenAIRE

Amalia, Gita

2016-01-01

This research aims to analyze the influence of tax fairness, tax compliance, tax knowledge, tax system, and discrimination against taxpayer perception about the ethical of tax offenses, tax fraud, and tax evasion. This research was conducted at the tax service office Pratama MedanPolonia, with a sampling technique is convenience sampling and distributing the questionnaires until fifty questionnaires. All of the questionnaires given to the taxpayer who listed on tax service office Pratama Meda...

Beyond the anti-kickback statute: new entities, new theories in healthcare fraud prosecutions.

Science.gov (United States)

Sheehan, James G; Goldner, Jesse A

2007-01-01

The authors analyze existing and developing trends in healthcare fraud litigation. They first review the traditional use of the Medicare-Medicaid Anti-Kickback Statute to prosecute such fraudulent activity. They then consider newer theories that have been employed, or may be employed, in cases involving payors, middlemen, agents, and fiduciaries. These include the use of the Civil False Claims Act, the Federal Travel Act, and the Public Contracts Anti-Kickback (sometimes incorporating violations under state commercial bribery and similar state legislation to form the basis of a federal claim or prosecution). The Article then turns to a discussion and warning of attorneys' potential liability for a client's kickback arrangements. Finally, the Article takes a very brief look at relationships under Medicare Part D that may well prove to be a fertile area of problematic conduct, public and congressional scrutiny, and prosecutions utilizing some of these theories.

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

OpenAIRE

Michele Rílany Rodrigues Machado; Ivan Ricardo Gartner

2017-01-01

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 ai...

A Comparative Evaluation of Unsupervised Anomaly Detection Algorithms for Multivariate Data

Science.gov (United States)

Goldstein, Markus; Uchida, Seiichi

2016-01-01

Anomaly detection is the process of identifying unexpected items or events in datasets, which differ from the norm. In contrast to standard classification tasks, anomaly detection is often applied on unlabeled data, taking only the internal structure of the dataset into account. This challenge is known as unsupervised anomaly detection and is addressed in many practical applications, for example in network intrusion detection, fraud detection as well as in the life science and medical domain. Dozens of algorithms have been proposed in this area, but unfortunately the research community still lacks a comparative universal evaluation as well as common publicly available datasets. These shortcomings are addressed in this study, where 19 different unsupervised anomaly detection algorithms are evaluated on 10 different datasets from multiple application domains. By publishing the source code and the datasets, this paper aims to be a new well-funded basis for unsupervised anomaly detection research. Additionally, this evaluation reveals the strengths and weaknesses of the different approaches for the first time. Besides the anomaly detection performance, computational effort, the impact of parameter settings as well as the global/local anomaly detection behavior is outlined. As a conclusion, we give an advise on algorithm selection for typical real-world tasks. PMID:27093601

The role of auditing in detecting tax evasion

Directory of Open Access Journals (Sweden)

Vržina Stefan

2016-01-01

Full Text Available Forthcoming paper opens questions about new area of audit operations and a new practical challenge for audit profession - detecting tax frauds. A growing problem of tax evasion, expressed as an act of illegal reduction of tax liabilities, points out to the inability of state authorities to reduce or neutralize tax evasion volume. Created as a consequence of previous fact, forthcoming paper has an objective to examine whether, and in which way, auditing financial statements could contribute to initial signalizing of tax evasion through expressing opinion about veracity and objectivity of accounting statements. Special focus is put on related-party transactions with entities registered in offshore zones. As they progress more and more, these transaction become materially significant, thus becoming a subject of audit examination.

A Distributed Algorithm for the Cluster-Based Outlier Detection Using Unsupervised Extreme Learning Machines

Directory of Open Access Journals (Sweden)

Xite Wang

2017-01-01

Full Text Available Outlier detection is an important data mining task, whose target is to find the abnormal or atypical objects from a given dataset. The techniques for detecting outliers have a lot of applications, such as credit card fraud detection and environment monitoring. Our previous work proposed the Cluster-Based (CB outlier and gave a centralized method using unsupervised extreme learning machines to compute CB outliers. In this paper, we propose a new distributed algorithm for the CB outlier detection (DACB. On the master node, we collect a small number of points from the slave nodes to obtain a threshold. On each slave node, we design a new filtering method that can use the threshold to efficiently speed up the computation. Furthermore, we also propose a ranking method to optimize the order of cluster scanning. At last, the effectiveness and efficiency of the proposed approaches are verified through a plenty of simulation experiments.

Comparative study on corpus development for Malay investment ...

African Journals Online (AJOL)

Comparative study on corpus development for Malay investment fraud detection in website. ... Journal of Fundamental and Applied Sciences ... The aim of this research is to develop a corpus for Malay investment fraud so that it can be used in ...

Family benefits - Obligation to provide information

CERN Multimedia

HR Department

2015-01-01

Pursuant to Article R V 1.38 of the Staff Regulations, members of the personnel are reminded that they are required to inform the Organization in writing, within 30 calendar days, of any change in their family situation (marriage, partnership, birth of a child, etc.) and of the amount of any financial benefit of a similar nature to those provided for in the Staff Regulations (e.g. family allowance, child allowance, infant allowance, non-resident allowance or international indemnity) to which they or a member of their family may be entitled from a source other than CERN.   The procedures to be followed are available in the Admin e-guide: https://admin-eguide.web.cern.ch/en/procedure/change-family-situation Members of the personnel are also reminded that any false declaration or failure to make a declaration with a view to deceiving others or achieving a gain resulting in a loss of funds or reputation for CERN constitutes fraud and may lead to disciplinary action in accordance with Article S ...

Las elecciones presidenciales de 1970 en Colombia a través de la prensa. Un fraude nunca resuelto

Directory of Open Access Journals (Sweden)

Olga Yanet Acuña Rodríguez

2015-01-01

Full Text Available Este artículo pretende hacer una reflexión sobre el fraude en las eleccionespresidenciales de 1970 en Colombia. El proceso se estudia en tres momentos: elprimero con relación a la campaña electoral de los cuatro candidatos, particularmentede los representantes de las coaliciones Frente Nacional, Misael Pastrana Borrero, yAlianza Nacional Popular (ANAPO, Gustavo Rojas Pinilla, en este punto se resaltala forma como estos candidatos hicieron uso de los periódicos para presentar suimagen. El segundo momento corresponde al conteo de los votos y a la intempestivavariación y presentación de los resultados electorales que dejó la sensación de fraudeconsumado, ello se analiza a partir de la forma como los periódicos regionales y decirculación nacional hicieron alusión al triunfo de uno y otro candidato. El tercero serelaciona con la legitimación de los resultados electorales, las denuncias de fraudepor parte de los diversos actores sociales y las medidas del gobierno para solucionarel conflicto y garantizar la “democracia”. En este estudio de historia política, lainformación obtenida en la prensa fue de gran relevancia porque permitió apreciarlas confrontaciones políticas, las omisiones, las alianzas y las intencionalidadesde las elites por conservar el poder. Las elecciones presidenciales de 1970 aunquesignificaron una apertura en el sistema democrático, son recordadas por los votantescomo uno de los mayores fraudes en la historia electoral, puesto que se impuso alcandidato del gobierno, lo que fue percibido por los seguidores de la ANAPO comouna burla al sistema democrático.

Security systems engineering overview

International Nuclear Information System (INIS)

Steele, B.J.

1996-01-01

Crime prevention is on the minds of most people today. The concern for public safety and the theft of valuable assets are being discussed at all levels of government and throughout the public sector. There is a growing demand for security systems that can adequately safeguard people and valuable assets against the sophistication of those criminals or adversaries who pose a threat. The crime in this country has been estimated at $70 billion in direct costs and up to $300 billion in indirect costs. Health insurance fraud alone is estimated to cost American businesses $100 billion. Theft, warranty fraud, and counterfeiting of computer hardware totaled $3 billion in 1994. A threat analysis is a prerequisite to any security system design to assess the vulnerabilities with respect to the anticipated threat. Having established a comprehensive definition of the threat, crime prevention, detection, and threat assessment technologies can be used to address these criminal activities. This talk will outline the process used to design a security system regardless of the level of security. This methodology has been applied to many applications including: government high security facilities; residential and commercial intrusion detection and assessment; anti-counterfeiting/fraud detection technologies (counterfeit currency, cellular phone billing, credit card fraud, health care fraud, passport, green cards, and questionable documents); industrial espionage detection and prevention (intellectual property, computer chips, etc.); and security barrier technology (creation of delay such as gates, vaults, etc.)

Detecting Adulteration in Lotus Honey Using a Machine Olfactory System

Directory of Open Access Journals (Sweden)

M Hajinezhad

2017-10-01

Full Text Available Introduction Honey is a supersaturated sugar and viscose solution taken from the nectar of flowers, collected and modified by honeybees. Many producers of honey add some variety of sugars in honey that make difficulties with detection of adulterated and pure honey. Flavor is one of the most important parameters in the classification of honey samples and the smell emitted by the honey depending on the different flowers and constituents that could be different. This causes using an electronic nose system to detect honey adulteration. Materials and Methods Honey samples used in this study were lotus honey that was supplied from a market in Karaj city, Alborz province, Iran. Adulterated honey, along with percentages of fraud (by weight of zero, 20, 35 and 50 percent, was prepared by mixing sugar syrup. Each group of samples, nine times were tested by the electronic nose system. The proposed system, consists of six metal oxide semiconductor sensors, sensor chamber, sample chamber, data acquisition systems, power supply, electric valves, and pumps. Electronic nose is planned for three-phase system baseline correction, the smell of sample injection and cleaning of the sensor and sample chambers with clean air (Oxygen. Responses of the sensors were collected and stored in 420 seconds by a data acquisition system and LabView ver 2012 software. We used fractional method in this study, in order to improve the quality of the information available and to optimize the array output before passing it on to the pattern recognition system. Linear Discriminant Analysis (LDA, Principal Component Analysis (PCA and Artificial neural network (ANN were the methods used for analyzing and recognizing pattern of electronic nose signals. Data processing was carried out using Microsoft Excel, neuralsolution 5 and Unscrambler X 10.3 (CAMO AS, Norway. Results and Discussion PCA Results PCA reduces the complexity of the data-set and is performed with no information on the

75 FR 39603 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Order Approving...

Science.gov (United States)

2010-07-09

... related to fraud or securities laws violations; \\10\\ (4) a government authority or regulator has provided... related to fraud or securities laws violations; \\14\\ (4) a government authority or regulator has provided... potentially violating an anti-fraud rule of the Federal securities laws and stated that where it has actual...

Procurement Integrity in Contingency Operations: A Case Study of Army Contracting Officer Corruption in Operations Iraqi and Enduring Freedom Utilizing Occupational Fraud Theory

Science.gov (United States)

2011-12-01

Army CCOs (Majors Momon, Murray, and Pressley), while another (Major Davis) committed suicide after confessing to an Army investigator that she had...result was an Army contracting workforce that was “understaffed, overworked , under-trained, under-supported, and … most importantly, under-valued...Congress, noted that the fraud which occurred in OIF and OEF was in large part due to “the lack of oversight and being overworked , a small office with

75 FR 24450 - Early Retiree Reinsurance Program

Science.gov (United States)

2010-05-05

... ensure implementation of a diabetes management program that includes aggressive monitoring and behavioral... issuer or group health plan's, as applicable) policies and procedures to detect fraud, waste and abuse... requires the Secretary to establish procedures to protect against fraud, waste and abuse. In order to...

Pengaruh Kualitas Audit Terhadap Potensi Risiko Fraudulent Financial Statemetn Melaui Fraud Score Model (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei)

OpenAIRE

Nurjannah, Aris; Cahyati, Ari Dewi

2014-01-01

This study examined the effect of audit quality to the potential risk of fraudulent financial statement through fraud score models. The population in this study is all manufacture company listed on the Indonesia Stock Exchange. Using purposive sampling method was obtained for companies audited by KAP big four is 39 and as much as non big four is 30. This study uses secondary data manufacturing company in 2010-2012. audit quality measured by the big four and non big four, risk of fraudulen...

Provide a model to improve the performance of intrusion detection systems in the cloud

OpenAIRE

Foroogh Sedighi

2016-01-01

High availability of tools and service providers in cloud computing and the fact that cloud computing services are provided by internet and deal with public, have caused important challenges for new computing model. Cloud computing faces problems and challenges such as user privacy, data security, data ownership, availability of services, and recovery after breaking down, performance, scalability, programmability. So far, many different methods are presented for detection of intrusion in clou...

Developing a Forensic Continuous Audit Model

Directory of Open Access Journals (Sweden)

Grover S. Kearns

2011-06-01

Full Text Available Despite increased attention to internal controls and risk assessment, traditional audit approaches do not seem to be highly effective in uncovering the majority of frauds. Less than 20 percent of all occupational frauds are uncovered by auditors. Forensic accounting has recognized the need for automated approaches to fraud analysis yet research has not examined the benefits of forensic continuous auditing as a method to detect and deter corporate fraud. The purpose of this paper is to show how such an approach is possible. A model is presented that supports the acceptance of forensic continuous auditing by auditors and management as an effective tool to support the audit function, meet management’s regulatory objectives, and to combat fraud. An approach to developing such a system is presented.

Systematic Failure in a Stem Cell Fraud Case by a Poor Quality Culture

International Nuclear Information System (INIS)

Kwon, Hyuk Il; Lee, Young Gun; Lim, Nam Jin

2006-01-01

In the years 2004 and 2005, Korea became a prospective nation noteworthy in the world through the epochal development of genetic engineering in our country. Obstinate or incurable diseases were expected to be healed in a few years by a Korean geneticist. So many worldwide patients of obstinate or incurable diseases took notice of the research outcomes and organized an aid association to collect supporting funds. World renowned journals such as 'Nature' and 'Science' published Dr. Hwang's theses. A long and distant way remedy to obstinate diseases seemed to be closer at hand so early. However, a stem cell fraud case emerged throughout the world in late 2005, the pride of the Korean people was destroyed. With this as a momentum, voices of self reflection by scientific circles were raised. The purpose of this study is not in finding the truth of the stem cell research but to propose an effective management and control measures for the future in planning, implementing, monitoring and evaluating large scale national R and D projects in order to prevent a recurrence of this kind of failure

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African Journals Online (AJOL)

Prof

2013-09-25

Use of Forensic Accounting Techniques in the Detection of Fraud in ... understanding of the business information, financial reporting system, accounting and ... damage, estimations of internal controls, frauds and others that involve inclusion of ... President Goodluck Jonathan dated September 25, 2013, to the effect that the ...

78 FR 73923 - Privacy Act of 1974, as Amended; System of Records

Science.gov (United States)

2013-12-09

... data sources, as well as access to analytical services designed to detect fraud and systemic improper... systemic fraud, waste, and abuse within Federal programs; (d) Disclosure to (1) a Federal agency, its... prosecuting violations of, or for enforcing or implementing, a statute, rule, regulation, order, or license...

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.

Whose fault is it? Fraud scandal in the milk industry and its impact on product image and consumption - The case of Brazil.

Science.gov (United States)

Breitenbach, Raquel; Rodrigues, Heber; Brandão, Janaína Balk

2018-06-01

Food safety is a crucial thematic to any nation and the frauds in the food chain are an increasingly phenomena nowadays. The general goal of the present work was to identify the perception and behavior of Brazilian fresh milk consumers' in relation to the fraud in the milk production and sell chain. A total of 1015 consumers answered an online questionnaire on the variables that shape decision-making (individual differences, environmental influences and psychological stimuli or processes) and the behavior related to this decision process. The results were discussed based on the theoretical model proposed by Blackwell, Miniard, and Engel (2005) and their 7 stages. The results of this qualitative study showed that the impacts were declared, specially, in the reduction of milk consumption; losses to the image of the sector and the warming of the informal milk market, due to the increase in demand in this trade. The reduction of demand and the depreciation of the agents' image, have a negative impact on the entire chain, since it reduces revenues for all agents and, to a greater degree, for processors and related suppliers/farmers directly with the brands identified in the investigation actions and disclosed in the media. The female consumers were more affected, impacting on a greater reduction of the consumption. Unlike young consumers, they have not changed their behavior in relation to the chain. Copyright © 2018 Elsevier Ltd. All rights reserved.

Clustering and Support Vector Regression for Water Demand Forecasting and Anomaly Detection

Directory of Open Access Journals (Sweden)

Antonio Candelieri

2017-03-01

Full Text Available This paper presents a completely data-driven and machine-learning-based approach, in two stages, to first characterize and then forecast hourly water demand in the short term with applications of two different data sources: urban water demand (SCADA data and individual customer water consumption (AMR data. In the first case, reliable forecasting can be used to optimize operations, particularly the pumping schedule, in order to reduce energy-related costs, while in the second case, the comparison between forecast and actual values may support the online detection of anomalies, such as smart meter faults, fraud or possible cyber-physical attacks. Results are presented for a real case: the water distribution network in Milan.

75 FR 20298 - Privacy Act Regulations

Science.gov (United States)

2010-04-19

... prevent and detect fraud, waste, and abuse and perform its other authorized duties and activities relating...--RATB Investigative Files'' and ``RATB--12--RATB Fraud Hotline Program Files,'' pursuant to the Privacy... 5 U.S.C. 552a: (1) From subsection (c)(3) because the release of accounting of disclosure would...

Corporate antifraud strategies – Ethics culture and occupational integrity

Directory of Open Access Journals (Sweden)

Elena Monica SABĂU

2013-12-01

Full Text Available Anti-fraud strategy deployment in organization has a positive impact, demonstrated by reducing the probability of occurrence, detection time and materiality for fraud, however protecting corporate reputation, brand, management credibility, and business itself. Involving accounting profession in corporate governance processes, to ensure compliance, to present a true and fair view the financial statements of an organization, to minimize risks, including the fraud one, involves assigning new responsibilities and expanding its area of ​​deployment of the assurance engagement. The article identifies the main conductors of an anti-fraud strategy for success - work environment with high integrity, ethical organizational culture - being analyzed in terms of composition, development, implementation and qualitative analysis of efficiency and performance. The main factor influencing the occurrence of fraud is the ethics culture and business integrity developed in the company. Its evaluation and its continuous improvement are the corporate governance requirements and prerequisites for the development of an ethic, uncorrupted occupational environment, with a proactive attitude in the fight against fraud. The final chapter summarizes the necessary documentation to be used in developing and implementing anti-fraud strategy within the organization.

Systematic Failure in a Stem Cell Fraud Case by a Poor Quality Culture

Energy Technology Data Exchange (ETDEWEB)

Kwon, Hyuk Il; Lee, Young Gun; Lim, Nam Jin [Korea Atomic Energy Research Institute, Taejon (Korea, Republic of)

2006-07-01

In the years 2004 and 2005, Korea became a prospective nation noteworthy in the world through the epochal development of genetic engineering in our country. Obstinate or incurable diseases were expected to be healed in a few years by a Korean geneticist. So many worldwide patients of obstinate or incurable diseases took notice of the research outcomes and organized an aid association to collect supporting funds. World renowned journals such as 'Nature' and 'Science' published Dr. Hwang's theses. A long and distant way remedy to obstinate diseases seemed to be closer at hand so early. However, a stem cell fraud case emerged throughout the world in late 2005, the pride of the Korean people was destroyed. With this as a momentum, voices of self reflection by scientific circles were raised. The purpose of this study is not in finding the truth of the stem cell research but to propose an effective management and control measures for the future in planning, implementing, monitoring and evaluating large scale national R and D projects in order to prevent a recurrence of this kind of failure.

Contemporary Financial Crimes of Employee Embezzlement and Insider Trading

Directory of Open Access Journals (Sweden)

Sarhad Hamza Khdir

2017-01-01

Full Text Available This paper analyses the frauds of employee embezzlement by Gary Foster (Citigroup and insider trading by Raj Rajaratnam (Galleon Group both in 2011. By comparing to the notorious cases of Enron and WorldCom, it is found that the contemporary frauds tend to be committed through a diversified scheme rather than accounting manipulation. Fraudsters tend to take advantage of their positions to override strict rules and regulations. Shareholders and related stakeholders including governments will suffer the financial losses and ineffective macro-economic control, which may even result in the encouragement of other frauds. Therefore, it is strongly recommended that management, educators and regulators should jointly work on the prevention of frauds. Management should be highly aware of importance of fraud prevention and detection, with the assistance of regulators to prosecute criminals. Educators, on the other hand, should normalize the decisions under the challenges of ethical dilemma

Integrating Forensic Accounting Core Competency into the Study of Accounting. Case of Nigeria Tertiary Institutions

Directory of Open Access Journals (Sweden)

Samuel F. Johnson-Rokosu

2015-09-01

Full Text Available Fraud and forensic accounting education is a necessity in very corrupt corporate and government institutions across the globe. Accounting educators have been pressured to make changes to the accounting curriculum and to include courses in forensic accounting and fraud examination by professional organizations and legislators as fraud cases have mounted and academic were criticized for not preparing their students for this professional environment. Accounting graduate trained under the existing curriculum exhibit lesser knowledge, skills and abilities in fraud detection, prevention and deterrence. This study therefore examined the philosophical beliefs, behavioural science concepts and approaches that can be adopted in integrating a fraud/ forensic accounting (FFA into existing accounting curriculum. The study adopted mixed research methods, content analysis and quantitative method of data analysis was employed. This paper basically made use of the content analysis in analyzing the content of the existing accounting curriculum in Nigeria universities. This study involved selected universities in South West region of Nigeria using survey research method. Findings in this study revealed that most respondents would prefer integrating fraud/forensic accounting education into accounting curriculum by offering a separate fraud/forensic accounting courses. Also, the study revealed that fraud/ forensic accounting education has positive impact on student expertise, skepticism and fraud judgment. The study identified the following consideration that Accounting course developers need to consider before, during and after curriculum revision. Involvement of faculty; consider stakeholders opinion; accreditation agencies’ and governmental requirements; resources available; need for change; among others.

Partidos, competição política e fraude eleitoral: a tônica das eleições na Primeira República

OpenAIRE

Ricci, Paolo; Zulini, Jaqueline Porto

2014-01-01

Este artigo revisita as práticas eleitorais no Brasil republicano (1891-1930). Partimos da crítica da farsa eleitoral, incômodo consensual na literatura dedicada à historiografia política da época. Através do exame acurado das contestações dirigidas à Câmara Baixa por alguns dos candidatos derrotados nos pleitos realizados para preenchimento das cadeiras desta Casa representativa, veremos que as alegações de fraude se faziam reflexo de um processo mais complexo, sobretudo fruto da competição ...

Feathered Detectives: Real-Time GPS Tracking of Scavenging Gulls Pinpoints Illegal Waste Dumping.

Directory of Open Access Journals (Sweden)

Joan Navarro

Full Text Available Urban waste impacts human and environmental health, and waste management has become one of the major challenges of humanity. Concurrently with new directives due to manage this human by-product, illegal dumping has become one of the most lucrative activities of organized crime. Beyond economic fraud, illegal waste disposal strongly enhances uncontrolled dissemination of human pathogens, pollutants and invasive species. Here, we demonstrate the potential of novel real-time GPS tracking of scavenging species to detect environmental crime. Specifically, we were able to detect illegal activities at an officially closed dump, which was visited recurrently by 5 of 19 GPS-tracked yellow-legged gulls (Larus michahellis. In comparison with conventional land-based surveys, GPS tracking allows a much wider and cost-efficient spatiotemporal coverage, even of the most hazardous sites, while GPS data accessibility through the internet enables rapid intervention. Our results suggest that multi-species guilds of feathered detectives equipped with GPS and cameras could help fight illegal dumping at continental scales. We encourage further experimental studies, to infer waste detection thresholds in gulls and other scavenging species exploiting human waste dumps.

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.

Quality monitored distributed voting system

Science.gov (United States)

Skogmo, David

1997-01-01

A quality monitoring system can detect certain system faults and fraud attempts in a distributed voting system. The system uses decoy voters to cast predetermined check ballots. Absent check ballots can indicate system faults. Altered check ballots can indicate attempts at counterfeiting votes. The system can also cast check ballots at predetermined times to provide another check on the distributed voting system.

The Impact Of Auditors Independence On Audit Quality A Theoretical Approach

Directory of Open Access Journals (Sweden)

Wali Saputra

2015-08-01

Full Text Available Abstract Audit Quality is an audit conducted in accordance with auditing standards generally acceptable that can detect and report material misstatements in the financial statements include disclosure relating either caused by an error fault or fraud is able to provide assurance of internal control and is able to provide going concern warnings. audit quality is affected by the auditors independence. The more independent an auditor then increasing audit quality.

Improving Fraudster Detection in Online Auctions by Using Neighbor-Driven Attributes

Directory of Open Access Journals (Sweden)

Jun-Lin Lin

2015-12-01

Full Text Available Online auction websites use a simple reputation system to help their users to evaluate the trustworthiness of sellers and buyers. However, to improve their reputation in the reputation system, fraudulent users can easily deceive the reputation system by creating fake transactions. This inflated-reputation fraud poses a major problem for online auction websites because it can lead legitimate users into scams. Numerous approaches have been proposed in the literature to address this problem, most of which involve using social network analysis (SNA to derive critical features (e.g., k-core, center weight, and neighbor diversity for distinguishing fraudsters from legitimate users. This paper discusses the limitations of these SNA features and proposes a class of SNA features referred to as neighbor-driven attributes (NDAs. The NDAs of users are calculated from the features of their neighbors. Because fraudsters require collusive neighbors to provide them with positive ratings in the reputation system, using NDAs can be helpful for detecting fraudsters. Although the idea of NDAs is not entirely new, experimental results on a real-world dataset showed that using NDAs improves classification accuracy compared with state-of-the-art methods that use the k-core, center weight, and neighbor diversity.

Advanced Machine Learning Techniques and Meta-Heuristic Optimization for the Detection of Masquerading Attacks in Social Networks

OpenAIRE

Villar-Rodriguez, Esther

2015-01-01

According to the report published by the online protection firm Iovation in 2012, cyber fraud ranged from 1 percent of the Internet transactions in North America Africa to a 7 percent in Africa, most of them involving credit card fraud, identity theft, and account takeover or h¼acking attempts. This kind of crime is still growing due to the advantages offered by a non face-to-face channel where a increasing number of unsuspecting victims divulges sensitive information. Interpol...

Non-destructive fraud detection in rosehip oil by MIR spectroscopy and chemometrics.

Science.gov (United States)

Santana, Felipe Bachion de; Gontijo, Lucas Caixeta; Mitsutake, Hery; Mazivila, Sarmento Júnior; Souza, Leticia Maria de; Borges Neto, Waldomiro

2016-10-15

Rosehip oil (Rosa eglanteria L.) is an important oil in the food, pharmaceutical and cosmetic industries. However, due to its high added value, it is liable to adulteration with other cheaper or lower quality oils. With this perspective, this work provides a new simple, fast and accurate methodology using mid-infrared (MIR) spectroscopy and partial least squares discriminant analysis (PLS-DA) as a means to discriminate authentic rosehip oil from adulterated rosehip oil containing soybean, corn and sunflower oils in different proportions. The model showed excellent sensitivity and specificity with 100% correct classification. Therefore, the developed methodology is a viable alternative for use in the laboratory and industry for standard quality analysis of rosehip oil since it is fast, accurate and non-destructive. Copyright © 2016 Elsevier Ltd. All rights reserved.

Analisis Hubungan Antara Perbuatan Pelanggaran (Fraud Perbankan Dengan Prinsip Kepercayaan (Fiduciary Relation Principle Sesuai Pasal 29 Ayat (4 Undang-Undang Perbankan Nomor 10 Tahun 1998

Directory of Open Access Journals (Sweden)

Andreas Andrie Djatmiko

2017-09-01

Full Text Available Fraud represent a deed contempt of court (illegally, conducted by individual in and also outside organization, on the basis of intention or intention, as a mean to profit organization and also individual executing the action and can result incidence of a loss materially and also non- natural material by institution or company of banking specially. Categorize collision (such fraud here conducted collision intentionally to procedure and also standard and or code of ethics, including but do not limited to collision having the character of criminal like transgression of crime and or regulation of banking of which can cause, almost cause or have caused loss of material and non-material to client or bank and or either through indirect or direct able to give advantage to worker, worker family or other third party. Application of number code/law 10 of 1998 as change of number code/law 7 on 1992 on banking expected to be able to give rule of law to itself bank and also client. To depositor client and also lender to get protection of adequate law and to bank alone is to realize stable and healthy banking system. Mentioned in Chapter of V number code/law 10 of 1998 about Construction and Observation, section 29 sentence (4 in giving credit and conduct other business activity, bank is obliged to go through the way of harmless of bank and importance of client entrusting its fund to bank.

77 FR 18825 - Notice of Intent To Provide Expansion and Capacity Building Funding to the Incumbent Senior...

Science.gov (United States)

2012-03-28

... Expansion and Capacity Building Funding to the Incumbent Senior Medicare Patrol (SMP) Grantees Under Limited Competition SUMMARY: The Administration on Aging is announcing the availability of expansion funds for the.... Announcement Type: Health Care Fraud Prevention Program Expansion Capacity. Funding Opportunity Number: Program...

Evaluation of Large-scale Data to Detect Irregularity in Payment for Medical Services. An Extended Use of Benford's Law.

Science.gov (United States)

Park, Junghyun A; Kim, Minki; Yoon, Seokjoon

2016-05-17

Sophisticated anti-fraud systems for the healthcare sector have been built based on several statistical methods. Although existing methods have been developed to detect fraud in the healthcare sector, these algorithms consume considerable time and cost, and lack a theoretical basis to handle large-scale data. Based on mathematical theory, this study proposes a new approach to using Benford's Law in that we closely examined the individual-level data to identify specific fees for in-depth analysis. We extended the mathematical theory to demonstrate the manner in which large-scale data conform to Benford's Law. Then, we empirically tested its applicability using actual large-scale healthcare data from Korea's Health Insurance Review and Assessment (HIRA) National Patient Sample (NPS). For Benford's Law, we considered the mean absolute deviation (MAD) formula to test the large-scale data. We conducted our study on 32 diseases, comprising 25 representative diseases and 7 DRG-regulated diseases. We performed an empirical test on 25 diseases, showing the applicability of Benford's Law to large-scale data in the healthcare industry. For the seven DRG-regulated diseases, we examined the individual-level data to identify specific fees to carry out an in-depth analysis. Among the eight categories of medical costs, we considered the strength of certain irregularities based on the details of each DRG-regulated disease. Using the degree of abnormality, we propose priority action to be taken by government health departments and private insurance institutions to bring unnecessary medical expenses under control. However, when we detect deviations from Benford's Law, relatively high contamination ratios are required at conventional significance levels.

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

2014-01-01

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. PMID:25172863

FControl®: sistema inteligente inovador para detecção de fraudes em operações de comércio eletrônico

OpenAIRE

Coelho,Leandro dos Santos; Raittz,Roberto Tadeu; Trezub,Maurício

2006-01-01

A prevenção de fraude em cartão de crédito é uma importante aplicação comercial para aplicação de abordagens de métodos de previsão e inteligência computacional. A inteligência computacional é uma associação de metodologias bio-inspiradas que incluem, como principais membros, as redes neurais, sistemas nebulosos, computação evolutiva, inteligência coletiva e computação probabilística. Recentemente, a aplicação de técnicas da inteligência computacional no suporte de tarefas de serviço, tais co...

Anomaly Detection Based on Sensor Data in Petroleum Industry Applications

Directory of Open Access Journals (Sweden)

Luis Martí

2015-01-01

Full Text Available Anomaly detection is the problem of finding patterns in data that do not conform to an a priori expected behavior. This is related to the problem in which some samples are distant, in terms of a given metric, from the rest of the dataset, where these anomalous samples are indicated as outliers. Anomaly detection has recently attracted the attention of the research community, because of its relevance in real-world applications, like intrusion detection, fraud detection, fault detection and system health monitoring, among many others. Anomalies themselves can have a positive or negative nature, depending on their context and interpretation. However, in either case, it is important for decision makers to be able to detect them in order to take appropriate actions. The petroleum industry is one of the application contexts where these problems are present. The correct detection of such types of unusual information empowers the decision maker with the capacity to act on the system in order to correctly avoid, correct or react to the situations associated with them. In that application context, heavy extraction machines for pumping and generation operations, like turbomachines, are intensively monitored by hundreds of sensors each that send measurements with a high frequency for damage prevention. In this paper, we propose a combination of yet another segmentation algorithm (YASA, a novel fast and high quality segmentation algorithm, with a one-class support vector machine approach for efficient anomaly detection in turbomachines. The proposal is meant for dealing with the aforementioned task and to cope with the lack of labeled training data. As a result, we perform a series of empirical studies comparing our approach to other methods applied to benchmark problems and a real-life application related to oil platform turbomachinery anomaly detection.