Privacy Compliant Internal Fraud Screening
نویسنده
چکیده
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 undiscovered fraud cases and to reduce the time to discovery.
منابع مشابه
Collaborative Fraud Detection in Outsourcing Scenarios: Issues of and Solutions for Privacy and Confidentiality
In this paper we investigate the privacy dimension of collaborative fraud detection envisioned for outsourcing scenarios. Firstly, we investigate the privacy requirements derived from privacy law and present the resulting judicial argument for pseudonymizing audit data generated for the purpose of fraud detection. Second, we summarize the requirements for such pseudonymization derived from the ...
متن کاملPresenting a framework for detecting fraud risk factors affecting fraud occurrence in banks (Case study: Resalat Banks in Isfahan, Iran)
The present study aimed to investigate fraud risk factors affecting fraud occurrence in the branches of Resalat Bank in Isfahan, Iran, in 2017. The study is an applied research as far as the purpose is concerned, and a descriptive survey study as far as the procedures for data collection are concerned. The population of the study comprised experts in accounting computer information system, expe...
متن کاملSarbanes-Oxley Links IT to Corporate Compliance
In the wake of financial frauds and related audit issues, the US Congress passed the Sarbanes-Oxley (SARBOX) Act of 2002. Key to becoming SARBOX compliant are information systems (IS) that satisfy the mandates regarding internal controls, corporate governance, and fraud detection. These legal developments focusing senior management's attention on (1) internal controls are present and functionin...
متن کاملOn Computer Security Incident Response Teams
I n 1988, Robert Morris, then a rst-year graduate student at Cornell University, cra ed a clever piece of so ware that spread from computer to computer. It exploited vulnerabilities in various services to infect machines and spread to other machines while trying to remain covert. is “worm” infected thousands of computers, consuming memory and eventually causing them to become unresponsive.1 For...
متن کاملThe Relationship Between Auditor Integrity and Organizational Commitment to Prevent Fraud
Abstract Fraud prevention measures are based on internal control, and the auditor's integrity is essential as an effort to adhere to the rules of independence and avoid conflicts of interest in the management of audit services. The purpose of this study is to examine the empirical evidence on the effect of auditor Integrity and organizational commitment on fraud prevention. The present study ...
متن کامل