White Paper for The Institute for Fraud Prevention, Brigham Young University.
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Abstract: This paper discusses four aspects of computeraided fraud detection that are of primary interest to fraud investigators and forensic accountants: data mining techniques for the detection of internal fraud, ratio analysis for the detection of financial statement fraud, the issues surrounding external information sources, and computer forensics during fraud investigations. It provides an informative background and then details the current status of research in each area. It describes what is currently unknown, and it proposes future research topics.
Bibtex:
@Misc{,
AUTHOR = {Albrecht, Conan C.},
TITLE = {Fraud and forensic accounting in a digital environment},
HOWPUBLISHED = {White Paper for The Institute for Fraud Prevention, Brigham Young University},
YEAR = {2008},
URL = {http://www.theifp.org/research-grants/IFP-Whitepaper-4.pdf},
}
Reference Type: E-Print
Subject Area(s): Accounting