Effects of Internal Controls, Fraud Motives and Experience in Assessing Likelihood of Fraud Risk

نویسندگان
چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

the clustering and classification data mining techniques in insurance fraud detection:the case of iranian car insurance

با توجه به گسترش روز افزون تقلب در حوزه بیمه به خصوص در بخش بیمه اتومبیل و تبعات منفی آن برای شرکت های بیمه، به کارگیری روش های مناسب و کارآمد به منظور شناسایی و کشف تقلب در این حوزه امری ضروری است. درک الگوی موجود در داده های مربوط به مطالبات گزارش شده گذشته می تواند در کشف واقعی یا غیرواقعی بودن ادعای خسارت، مفید باشد. یکی از متداول ترین و پرکاربردترین راه های کشف الگوی داده ها استفاده از ر...

An Analysis of Trust, Employee Trustworthiness, Fraud, and Internal Controls

We analyze important strategic relationships among trust, employee trustworthiness, fraud, and internal controls. A game is modeled between a manager and an employee, two rational decision makers. The manager makes control decisions based on the strength of controls and on employee trustworthiness, which are modeled as functions of monetary and psychic costs and benefits of committing and not c...

متن کامل

Using Fraud Patterns for Fraud Risk Assessment of E-services

Every year, e-service providers report losses of billions of dollars due to fraud. Despite their huge efforts in implementing sophisticated fraud detection systems on top of their e-services, fraud effects seem to be rather increasing than decreasing. As a result, fraud risk assessment has been introduced as a fundamental part of e-service providers’ prevention strategies. In particular, identi...

متن کامل

Privacy Compliant Internal Fraud Screening

In the year 2009 several data privacy scandals have hit the headlines where major corporations had a legitimate need for detecting fraud conducted by their own employees, but chose inappropriate measures for data screening. This contribution presents architectures and pseudonymization technology for privacy compliant fraud screening or fraud detection, in order to reduce the number of undiscove...

متن کامل

Transport ticketing security and fraud controls

For many years, public transportation systems have been an essential part of day-to-day life and so the principle of needing a “ticket” has been familiar to generations of travelers. However as technology has advanced it has become possible to make use of electronic tickets that have significant advantages both for travelers and for the transport system operators. There has been a lot of recent...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Journal of Economics, Business and Management

سال: 2015

ISSN: 2301-3567

DOI: 10.7763/joebm.2015.v3.179