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The document summarizes 5 previous studies on fraud prevention:
1. A study of 302 people in the Nigerian public sector found a significant relationship between fraud incidents and the fraud triangle of pressure, opportunity, and rationalization.
2. A study supported the fraud triangle as a credible framework for analyzing fraud in organizations.
3. A study of white-collar offenders found that only the opportunity element of the fraud triangle is necessary to commit white-collar crimes.
4. A study of 10 Malaysian companies found different types of fraud cases experienced including broken trust, cash theft, and non-cash theft.
5. A study in the UAE found that accountants perceived strong corporate governance plays
The document summarizes 5 previous studies on fraud prevention:
1. A study of 302 people in the Nigerian public sector found a significant relationship between fraud incidents and the fraud triangle of pressure, opportunity, and rationalization.
2. A study supported the fraud triangle as a credible framework for analyzing fraud in organizations.
3. A study of white-collar offenders found that only the opportunity element of the fraud triangle is necessary to commit white-collar crimes.
4. A study of 10 Malaysian companies found different types of fraud cases experienced including broken trust, cash theft, and non-cash theft.
5. A study in the UAE found that accountants perceived strong corporate governance plays
The document summarizes 5 previous studies on fraud prevention:
1. A study of 302 people in the Nigerian public sector found a significant relationship between fraud incidents and the fraud triangle of pressure, opportunity, and rationalization.
2. A study supported the fraud triangle as a credible framework for analyzing fraud in organizations.
3. A study of white-collar offenders found that only the opportunity element of the fraud triangle is necessary to commit white-collar crimes.
4. A study of 10 Malaysian companies found different types of fraud cases experienced including broken trust, cash theft, and non-cash theft.
5. A study in the UAE found that accountants perceived strong corporate governance plays
No. Penulis Judul Penelitian Sampel Variabel Variabel Control Hasil
Dependent Independent Variabel 1 Rabiu “Fraud prevention 302 Fraud Fraud Triangle - The findings indicate Abdullahi, initiatives in the the population of the Incidences 1. Pressure that pressure, Noorhayati Nigerian public study covered the total 2. Opportunity opportunity and Mansor sector: number of 1,239 3. Rationalization rationalization to (2018) understanding the accounting, internal audit, commit fraud has a relationship of and administrative staff of significance fraud incidences 10 selected ministries of relationship with and the elements of Kano State, Nigeria. fraud incidences in the fraud triangle Nigerian public theory.” sectors. 2 Jeremy et al. “The construction Documentary research Menganalisis Fraud Triangle - Mendukung konsep (2014) of the risky asal-usul dari 1. Pressure fraud triangle sebagai individual and fraud triangle 2. Opportunity teknologi yang vigilant dilakukan 3. Rationalization kredibel yang memungkinkan organization: A melalui studi spesialis forensik genealogy of the documenter menganalisis secara fraud triangle” otoritatif dengan cara tertentu dalam kecurangan organisasi. 3 Alexander “Beyond the Fraud Fraudster voluntered Committing Fraud Triangle - Only opportunity is Schuschter, Triangle: Swiss and White-collar 1. Pressure mandatory for Michael Levi Austrian elite offenders 2. Opportunity committing a white- (2015) fraudster” 3. Rationalization collar crime 4 Rohaida “The case studies Ten organizations were Case studies Fraud Preventions The types of fraud Basiruddin, of fraud prevention randomly chosen from the from medium cases experienced by et all. mechanisms in the SMECorp Malaysia’s enterprises Company A are as Malaysian medium website for participation follows: broken trust, enterprises” in this studies cash larceny, cash mishandling and non- cash larceny. Company B has experienced fraud cases mostly involving cash larceny, corruption and non-cash larceny. The cases of cash larceny concerned the stealing of the company’s money. Company C has experienced fraud cases mostly involving non-cash larceny and broken trust. In the latter case, of broken trust, a supervisor on a construction site purchased items for the use of the construction project but most of the items purchased were not used for their stated purpose. 5 Sawsan “Corporate Financial accountants Internal and Summation score. With regard to the Saadi governance and and practitioners (the external Current position, effectiveness of Halbouni information latter either internal or auditors’ qualifications, corporate governance Nada Obeid technology in fraud external auditors) working perceptions experience, company in preventing and Abeer prevention and in the UAE. operation, business detecting fraud Garbou detection: evidence type, listing in the UAE, the from the UAE” status, and company analytical results size. show that financial accountants and internal and external auditors perceived that corporate governance via the audit committee plays a significantly role in preventing and detecting fraud in the UAE. 6 Yeonkook J. “Detecting 15 financial statement Accounting Off-balance shet, The coefficient of th Kim, Bok financial manipulation non-financial Baik , misstatements with measures, market Sungzoon fraud intention variables, Cho using multi-class governance cost-sensitive measures. learning” 7 Mark (2015) “Challenges to the 3 illustrative case studies Wacana Kerangka CDA Hasil penelitian ini fraud triangle: penipuan menunjukan kerangka Questions on its CDA untuk usefulness” menganalisis wacana penipuan yang disebarkan oleh ACFE secara lebih sistematis dan lebih kritis dari fraud triangle. 8 Grace Mui “A tale of two The application of the Fraud events Crime Triangle of Fraud Triangle and Jennifer triangles: Crime Triangle. as a Routine Activity Crime Triangle were Mailley comparing the complement to Theory. mapped together and a (2016) Fraud Triangle the universally questionnaire was with criminology’s accepted proposed to allow for Crime Triangle” Fraud an enhanced analysis Triangle. of a fraud event. 9 Jarrod West, “Intelligent The objective of this Specific Detection algorithm Fraud detection is an Maumita financial fraud paper is to provide a financial fraud used, fraud type important part of the Bhattacharya detection: A review of existing types investigated, and modern finance (2015) comprehensive literature in financial performance of the industry. This review” fraud detection and detection methods literature review compare their findings studied research into (focussing primarily on intelligent approaches literature published during to fraud detection, 2004–2014 and research both statistical and that reports empirical computational.Though studies using CI-based their performance techniques differed, each technique was shown to be reasonably capable at detecting various forms of financial fraud 10 Galina “Reducing false First we describe the False positive Fraud detection: False negative rate is Baader, positives in fraud overall approach followed Combining the red comparatively high. Helmut detection: and how we derived the flag approach with We were not able to Krcmar Combining the red fraud detection patterns. process mining identify five (2018) flag approach with Then we describe how we implemented fraud process mining” generated semi-realistic cases with our fraud fraud data. In a last step, detection prototype in we provide information the IDES dataset about our analysis of the dataset and briefly describe our prototype.