Details
| Original language | English |
|---|---|
| Title of host publication | Proceedings of the 45th Annual Hawaii International Conference on System Sciences, HICSS-45 |
| Publisher | IEEE Computer Society |
| Pages | 2382-2391 |
| Number of pages | 10 |
| ISBN (print) | 9780769545257 |
| Publication status | Published - 2012 |
| Event | 2012 45th Hawaii International Conference on System Sciences, HICSS 2012 - Maui, HI, United States Duration: 4 Jan 2012 → 7 Jan 2012 |
Publication series
| Name | Proceedings of the Annual Hawaii International Conference on System Sciences |
|---|---|
| ISSN (Print) | 1530-1605 |
Abstract
Every year, fraud as a subset of insider threats causes billions US dollar of damage worldwide. We suggest a generic architectural model to unify the classic fraud audit approach with human behavior taking into account the fraud triangle in order to achieve better fraud detection and prevention. The human factor is extensively integrated into the audit as a qualitative component, in addition to the classic quantitative analysis of business transactions that are already being applied as part of the fraud audit. This provides added value because transactions examined by the auditor can be better differentiated and prioritized. It is possible to uncover transactions that are part of a pattern that is not yet known and that would have been left undiscovered using normal means by taking suspicious and non- suspicious human behavior into account. The proposed architecture is implemented using a prototype and is applied exemplary to an SAP ERP system.
ASJC Scopus subject areas
- Engineering(all)
- General Engineering
Cite this
- Standard
- Harvard
- Apa
- Vancouver
- BibTeX
- RIS
Proceedings of the 45th Annual Hawaii International Conference on System Sciences, HICSS-45. IEEE Computer Society, 2012. p. 2382-2391 6149304 (Proceedings of the Annual Hawaii International Conference on System Sciences).
Research output: Chapter in book/report/conference proceeding › Conference contribution › Research › peer review
}
TY - GEN
T1 - Fraud prediction and the human factor
T2 - 2012 45th Hawaii International Conference on System Sciences, HICSS 2012
AU - Hoyer, Stefan
AU - Zakhariya, Halyna
AU - Sandner, Thorben
AU - Breitner, Michael H.
N1 - Copyright: Copyright 2017 Elsevier B.V., All rights reserved.
PY - 2012
Y1 - 2012
N2 - Every year, fraud as a subset of insider threats causes billions US dollar of damage worldwide. We suggest a generic architectural model to unify the classic fraud audit approach with human behavior taking into account the fraud triangle in order to achieve better fraud detection and prevention. The human factor is extensively integrated into the audit as a qualitative component, in addition to the classic quantitative analysis of business transactions that are already being applied as part of the fraud audit. This provides added value because transactions examined by the auditor can be better differentiated and prioritized. It is possible to uncover transactions that are part of a pattern that is not yet known and that would have been left undiscovered using normal means by taking suspicious and non- suspicious human behavior into account. The proposed architecture is implemented using a prototype and is applied exemplary to an SAP ERP system.
AB - Every year, fraud as a subset of insider threats causes billions US dollar of damage worldwide. We suggest a generic architectural model to unify the classic fraud audit approach with human behavior taking into account the fraud triangle in order to achieve better fraud detection and prevention. The human factor is extensively integrated into the audit as a qualitative component, in addition to the classic quantitative analysis of business transactions that are already being applied as part of the fraud audit. This provides added value because transactions examined by the auditor can be better differentiated and prioritized. It is possible to uncover transactions that are part of a pattern that is not yet known and that would have been left undiscovered using normal means by taking suspicious and non- suspicious human behavior into account. The proposed architecture is implemented using a prototype and is applied exemplary to an SAP ERP system.
UR - http://www.scopus.com/inward/record.url?scp=84857967636&partnerID=8YFLogxK
U2 - 10.1109/HICSS.2012.289
DO - 10.1109/HICSS.2012.289
M3 - Conference contribution
AN - SCOPUS:84857967636
SN - 9780769545257
T3 - Proceedings of the Annual Hawaii International Conference on System Sciences
SP - 2382
EP - 2391
BT - Proceedings of the 45th Annual Hawaii International Conference on System Sciences, HICSS-45
PB - IEEE Computer Society
Y2 - 4 January 2012 through 7 January 2012
ER -