With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fra...

With the rapid growth of the netizen population in China, more and more internet frauds are committed. Many people suffer from internet frauds by losing wealth or other valuable things. To prevent internet frauds, we first need to discover the methods in which internet frauds are conducted. In this paper, we investigate and categorize the internet frauds in China. So far, there are typically si...

Authentication, authorization, and accounting services pro Q1 vide the framework on top of which a reliable, secure, and robust accounting system can be built. Q2 In a previous work of ours, we have presented a flexible and, most importantly, generic accounting scheme for next generation networks. In this paper, we substantially improve our previous work by providing the required Diameter appli...

Forensic accounting is emerging area in countries like Sri Lanka even though it came up many years ago. Corporate frauds have been increasing worldwide, emphasizing the needfulness of forensic and has become a great opportunity for accountants other professionals to think beyond traditional framework. This study examines perception regarding occupational fraud prevention detection methods softw...

We take a data mining approach to characterize distributional patterns of financial/accounting data. We especially analyze underlying information uncertainty in heterogeneous forms of records using the measure of ‘entropy’. In today’s accounting information systems, effective detection of transaction frauds become a key component for the success of e-commerce systems. A popular method in the cu...

Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in en...

All organizations need information as a basis for decision making. Information has become major resource most organizations, both profit and nonprofit organization. In recent years, Accounting Systems (AIS) system that is very important in an organization because it generates the To prevent minimize errors frauds applying accounting order to generate internal control needs be applied inside sys...