Fraud detection system: A survey

Abdallah, Aisha; Maarof, Mohd Aizaini; Zainal, Anazida

doi:10.1016/j.jnca.2016.04.007

Cited by 485 publications

(263 citation statements)

References 158 publications

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“…Othman et al (2015) dengan penelitiannya yang dilakukan di wilayah sektor publik Malaysia menyimpulkan bahwa, auditor internal di dalam sektor publik memainkan peran yang cukup penting dalam mendeteksi dan mencegah fraud. Penelitian yang dilakukan Abdallah, Maarof, & Zainal (2016) yang mengamati fraud di sistem e-commerce menyimpulkan bahwa, dalam melawan fraud, pencegahan saja tidak cukup, namun juga diperlukan pendeteksian dengan menggunakan sistem-sistem baru dalam teknologi. Munteanu et al (2016) yang meneliti entitas publik di Rumania menyimpulkan bahwa, internal auditor harus mempertimbangkan eksistensi dari risiko dan kesalahan pendeteksian serta harus bersikap skeptis jika terdapat beberapa laporan yang patut dicurigai.…”

Section: "There Is No Such Thing As a Small Fraud -unclassified

Menyingkap Budaya Penyebab Fraud: Studi Etnografi Di Badan Usaha Milik Negara

Dinata

Irianto

Mulawarman

2018

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Abstrak: Menyingkap Budaya Penyebab Fraud: Studi Etnografi di Badan Usaha Milik Negara. Penelitian ini bertujuan untuk menyingkap budaya penyebab fraud di BUMN dengan studi etnografi sebagai metodologi penelitiannya. Data diperoleh dari observasi langsung ke situs penelitian di BUMN X yang terletak di Kota Medan Sumatera Utara dan melakukan wawancara dengan informan di situs penelitian tersebut. Hasil penelitian menunjukkan adanya budaya "semua bisa diatur" serta budaya "prosedur hanya formalitas" yang akhirnya dapat menjadi pemicu terjadinya fraud.Kata kunci: fraud, BUMN, etnografi, budaya semua bisa diatur, budaya prosedur hanya formalitas Abstract: Revealing Cultural Causes of Fraud: An Ethnographic Study in PublicCompany. This ethnographic study aimed to reveal the cultural causes of fraud in public company. The data was obtained from direct observation and interview to the research site at Public Company X, located in Medan City of North Sumatra. This study found that existence of a culture of "all can be arranged" as well as a culture of "procedure only formality" can ultimately lead to fraud.Keywords: fraud, public company, ethnography, culture of all can be arranged, culture of procedure only formality. PENDAHULUAN "There is no such thing as a small fraud -it is a large fraud in the process of growing up" (Johnson, 1999:20).Memang tidak dapat dipungkiri bahwa fraud adalah suatu perbuatan yang tidak etis bahkan dianggap sangat buruk karena dapat memberikan dampak negatif tidak hanya bagi satu individu namun juga bagi suatu organisasi atau lingkungan di mana fraud tersebut dilakukan. Permasalahannya adalah, tidak semua orang menganggap fraud merupakan tindakan buruk yang seharusnya tidak dilakukan. Banyak pelaku fraud beranggapan bahwa tindakan mereka adalah tindakan yang sah-sah saja dilakukan karena hal tersebut merupakan hal yang wajar.Pendapat Johnson (1999) memberikan satu pandangan mengenai kebiasaan fraud ini. Bahwa setiap jenis fraud yang terlihat kecil sebenarnya merupakan fraud besar yang sedang dalam proses tumbuh. Secara teoretis, kecurangan atau yang lebih dikenal dengan istilah Fraud merupakan suatu tindakan yang dianggap "gelap" atau tidak sah dan biasanya dilakukan oleh sekelompok orang atau individu di mana tindakan ini merupakan tindakan yang dilakukan dengan sengaja dan memiliki tujuan untuk memberikan keuntungan bagi dirinya ataupun kelompok itu sendiri. Fraud kerapkali terjadi di suatu entitas atau

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Section: "There Is No Such Thing As a Small Fraud -unclassified

Menyingkap Budaya Penyebab Fraud: Studi Etnografi Di Badan Usaha Milik Negara

Dinata

Irianto

Mulawarman

2018

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“…Hence, in addition to Fraud Prevention Systems (FPSs) integrating Fraud Detection Systems (FDSs) is considerably important. FDSs can be subdivided into as "Anomaly based fraud detection", "Misuse based fraud detection" and "Hybrid of anomaly and misuse http: //dx.doi.org/10.15405/epsbs.2017.12.02.26 Corresponding Author: Busra Alma Selection and peer-review under responsibility of the Organizing Committee of the conference eISSN: 314 detection" as stated by (Abdallah, Maarof & Zainal, 2016). Fraud detection techniques can be classified as supervised or unsupervised techniques.…”

Section: Fraud Managementmentioning

confidence: 99%

“…Supervised techniques use a set of known fraudulent cases for identifying scores for new data whereas unsupervised ones do not deal with previously identified sets of observations (Bolton & Hand, 2002). Intelligent systems comprising neural networks, fuzzy systems, GA, data mining, rule-based, supervised/unsupervised methods and statistical techniques are among techniques used in FDSs (Abdallah, Maarof & Zainal, 2016). Because of the limitations of expert systems or systems' dependence on pre-defined rules, FDSs based on data mining and integrating various statistical, artificial intelligence and machine learning techniques are more preferable.…”

Section: Fraud Managementmentioning

confidence: 99%

Strategic Decision Making Of Micro-Lenders: An Innovative Business Model For Risk Management

Alma¹

2017

The European Proceedings of Social and Behavioural Sciences

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Strategic decision-making processes necessitate a significant amount of experience and the consideration of a wide range of factors associated with the decision problem. Determination of applicant credit score and loan decisions are such decisions that subjective judgement of loan officers can produce poor results with substantial losses. This study is triggered as a result of an industrial consultancy project with a partner providing technological solutions for financial services. Anticipated requirement for an epayment system that connects financial lenders, credit applicants and retailers digitally through a system is the main motivation of the study. Another focus of the study is on providing immediate loan access to retail customers which has necessitated automated processes and a decision-support system to assist the analysis of loan applications. The proposed system automatically evaluates a credit application as soon as the relevant information is inputted to the system at the end of the shopping process. The decision-making process should be supported with appropriate systems performing computerized credit assessment processes for quick and accurate decisions. The main complementary tools for the proposed system include a fraud detection module and credit risk assessment module which runs credit scoring algorithms. The proposed system will make loan or credit line decisions faster by eliminating paper work, easier by eliminating bureaucracy, and more accurate by newly integrated algorithms and approaches.

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“…They analyzed the frontiers of researches, emerging hot spots and new trends in different fields. Abdallah, Maarof and Zainal [14] provided a systematic and comprehensive overview of these issues and challenges that obstruct the performance of Fraud detection system, and analyzed potential research trends of Fraud detection system in near future. As a new computing paradigm, cloud computing has received a lot of attention from enterprises and has being integrated or applied to enterprise architectures.…”

Section: Academic Communitiesmentioning

confidence: 99%

Mapping Intellectual Structures and Dynamics of Detecting Research Fronts Domain

Wang¹

2017

IJEFM

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Abstract:To date, very few research has been taken to quantitatively visualize the intellectual evolution of the field of detecting research fronts. Based on literature-searching analysis from the Thomson Reuters Web of Science as well as scientometrics mapping analysis, this important research topic is analyzed by techniques from informetric and bibliometric domains to detect its intellectual structures and dynamics. After data reduction and clean-up, 1841 articles published from 1991 to 2016 are downloaded, and two network analyses are conducted: a bibliometric approach (i.e. co-occurrence and co-citation network) and a complex network approach utilizing Chen's CiteSpace. Results are illustrated as the following: (1) growth of publications is divided into three stages: a stagnant phase (1991 -2002), a takeoff phase (2003 -2009) and a blooming phase (2010 -2016); (2) most of the research institutions in this domain are concentrated in the United States, China, Japan and some developed countries in Europe. Chinese research in this area is mainly concentrated in Wuhan university, Chinese academy of science and Dalian university of technology; (3) publications of detecting research fronts mainly focus on the disciplines of Compute Science, Engineering and Information science library science; (4) we find three main academic communities in this domain, and they mainly focus on development and application of methods detecting research fronts; (5) methods detecting research fronts are classified into two categories: citations analysis and topic words analysis; (6) Scientific researchers began to frequently use the database for scientometrics research after 2012 and medical field began to use this approach to understand some of the frontier dynamics in the field in 2014.

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Fraud detection system: A survey

Cited by 485 publications

References 158 publications

Menyingkap Budaya Penyebab Fraud: Studi Etnografi Di Badan Usaha Milik Negara

Menyingkap Budaya Penyebab Fraud: Studi Etnografi Di Badan Usaha Milik Negara

Strategic Decision Making Of Micro-Lenders: An Innovative Business Model For Risk Management

Mapping Intellectual Structures and Dynamics of Detecting Research Fronts Domain

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