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首页> 外文期刊>International journal of production economics >Development of a fraud risk decision model for prioritizing fraud risk cases in manufacturing firms
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Development of a fraud risk decision model for prioritizing fraud risk cases in manufacturing firms

机译：开发欺诈风险决策模型以优先考虑制造公司中的欺诈风险案件

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Among the different risks a manufacturing firm faces, one of the most devastating may be caused by internal fraud. Corporate Fraud Investigation Units receive dozens of reports about possible fraud allegations annually. While all allegations should be addressed, it is not possible to investigate all cases immediately due to resource limitations. However, fraud may cause serious production and financial losses at any stage in the supply chain. Thus, it is necessary to find a method to prioritize the fraud risk of cases for the purpose of allocating resources and to determine how quickly they must be addressed. The Analytic Hierarchy Process (AHP) stands out as the most widely used prioritization methodology due to its intuitive simplicity and mathematical rigor. This study combines current SCM risk frameworks with extant fraud investigation literature and best-practices to develop an AHP ratings model for the prioritization of alleged fraud reports in a corporate setting, more specifically in the context of a large metals and mining manufacturing company. (C) 2015 Elsevier B.V. All rights reserved.
机译：在制造公司面临的各种风险中，最具破坏性的风险之一可能是内部欺诈。公司欺诈调查部门每年都会收到数十份有关可能的欺诈指控的报告。尽管应处理所有指控，但由于资源有限，无法立即调查所有案件。但是，欺诈可能会在供应链的任何阶段造成严重的生产和财务损失。因此，有必要找到一种方法来优先处理案件的欺诈风险，以便分配资源并确定必须多快处理这些案件。层次分析法（AHP）具有直观的简单性和数学上的严格性，是最广泛使用的优先排序方法。这项研究将当前的SCM风险框架与现有的欺诈调查文献和最佳实践相结合，以开发AHP评级模型，以便在企业环境中，尤其是在大型金属和采矿制造公司的情况下，对涉嫌欺诈报告进行优先排序。 （C）2015 Elsevier B.V.保留所有权利。

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