Current cellular telephone system is vulnerable to various attacks. With more complicated equipments, it is possible to receive the ESN and PIN of legal user and use them to commit cellular telephone frauds. Generally, the frauds can be classified into three: subscription fraud, technical fraud, and internal fraud. This paper analyses the frauds in cellular mobile communication and provides an ...

The purpose of this study was to analyze elements in the fraud triangle clarify possibility financial statement consumer goods industry subsector. population is all manufacturing companies sub-sector measured by M-score model. total sample used 36, consisting 9 companies. method research quantitative with primary data type. analytical tool logistic regression analysis using SPSS v20. results in...

In this paper, we give formal analyses of notions of fraud for the aim of verification of trade procedures. A fraud possibility is seen as an undesirable property of a trade procedure which its specification should not satisfy. It is argued that fraud may occur (in a trade procedure) when an agent violates an obligation and he/she also deceives another agent (a controller) about the fulfilment ...

Every year more and more purchases are made by bank card transactions. At the same time the reports about card fraud are flooding the news. This paper first tries to describe the current situation of magnetic card fraud and what different types of fraud exist today. The aim of the paper is then to observe if everyone can perform card forgery by studying the tools and knowledge needed.

Fraud investigation and fraud control are entirely different processes. Similarly the auditing of a life insurance company and the issuing of life insurance policies and business quality control are not the same. Business quality control and fraud control have much in common. In this article, these similarities are explored and a case is made that companies issuing life insurance policies shoul...

Reported dollar losses from online auction fraud were over $43M in 2008 in the US (NW3C, 2009). In general, reputation systems provided by online auction sites are the most common countermeasure available for buyers to evaluate a seller’s credit. Unfortunately, feedback score mechanisms are too easily manipulated, creating falsely overrated reputations. In addition, existing research on online ...

This thesis introduces a financial simulation model covering two related financial domains: Mobile Payments and Retail Stores systems. The problem we address in these domains is different types of fraud. We limit ourselves to isolated cases of relatively straightforward fraud. However, in this thesis the ultimate aim is to introduce our approach towards the use of computer simulation for fraud ...

White collar crimes are characterized by “deceit, concealment, or violation of trust and are not dependent upon the application or threat of physical force or violence. Such acts are committed by individuals and organizations to obtain personal or business advantage” (Ref. 1, p 3). Health care fraud is a form of white collar crime that may be committed by health care providers, consumers, compa...

We propose two models to identify fraud, waste and abuse in Medicare. These models are used to flag health care providers. The motivation for these models is based on observed cases of fraud. The paper details the use of clustering algorithms, regression analysis, and various descriptive statistics that are components of these models. Some of the challenges in the struggle to reduce fraud in Me...