either act as complements or substitutes, depending on whether one is looking forward or backward in time. Regulatory fraud …

developed an optimal audit policy for the scoring methodology. Our application is meant for the audit of insurance fraud but can … Investigation Unit (SIU) when certain fraud indicators are observed. Fraud indicators are classified based on the degree to which … they reveal an increasing probability of fraud and this strategy remains optimal if the investigation policy is budget …

Accounting errors and fraud are common in most businesses, but there is a difference between fraud and … misinterpretation of communication or accounting regulations. The role of management in preventing fraud becomes important in the last … fraud and corruption, accelerated by electronic systems and modern platforms.The most recent developments tend to confirm …