Corporate fraud these days represents a huge cost to our economy. In the paper we address one specific type of corporate fraud, internal transaction fraud. Given the omnipresence of stored history logs, the field of process mining rises as an adequate answer to mitigating internal transaction fraud. Process mining diagnoses processes by mining event logs. This way we can expose opportunities to...

We survey known security vulnerabilities in Massively Multiplayer Online Games (MMOGs), and describe how these are used to cheat. While such abuse often is aimed at gaining an edge in the game, there is a recent trend of financial fraud in MMOGs. We review common types of online fraud (such as phishing and click-fraud) that we believe increasingly will migrate into the MMOG sphere. We refer to ...

Interpersonal fraud is a complex social action constituted by a series of dependent events and an accurate representation of this interaction requires the examination of both the victim and perpetrator in fraudulent exchanges. IS domain research on ecommerce provides behavioral models that can be used to describe a victim’s perspective on fraud in online commerce. Similarly, research in the acc...

Fraud detection and prevention systems are based on various technological paradigms but the two prevailing approaches are rule-based reasoning and data mining. In this paper we claim that ontologies, an increasingly popular and widely accepted knowledge representation paradigm, can help both of these approaches be more efficient as far as fraud detection is concerned and we introduce a methodol...

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 interv...

‘Fraud risk’ is ontologically different from fraud. Fraud itself is a disruptive event; fraud risk can and must be governed. This essay draws on Foucault’s concept of an apparatus (dispositif) to explain the emergence of this difference. The analysis begins with a concrete case and explicates the history of fraud risk which flows through a specific organizational setting. First, it is claimed t...

Insurance fraud, which adds an estimated $85 billion per year to the total insurance bill in the United States, is an extremely serious problem for consumers, regulators, and insurance companies. This paper analyzes the effects of state legislation and market conditions on automobile insurance fraud from 1988 to 1999, a period exhibiting a substantial increase in the enactment of antifraud legi...

insurance industry experts believe that fraud is a destructive disaster in the insurance industry. over the years, many methods have been used in the literature for fraud detection, one of which is expert systems. fraud detection expert systems are based on the knowledge of experts in the field of insurance identify fraud. judgment of experts is mostly based on evidence, documents, qualitative ...

Detecting financial fraud is an important issue and ignoring this issue may cause financial and non-financial losses to individuals and organizations. The aim of this study is to test the ability of Beneish M-Score Model for detecting financial fraud among companies listed on Tehran stock exchange. The research sample consists of 137 companies listed on Tehran Stock Exchange for a period of 11 ...