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首页> 外文期刊>Journal of information systems >Development of an Anomaly Detection Model for a Bank's Transitory Account System
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Development of an Anomaly Detection Model for a Bank's Transitory Account System

机译：银行临时账户系统异常检测模型的开发

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摘要

Fraud detection is one of the key components of an internal control system that is designed to provide reasonable assurance regarding reliable financial statements, effective and efficient operations, compliance with applicable laws and regulations, and safeguarding of assets (AICPA 2002; Committee of Sponsoring Organizations of the Treadway Commission 1992). Practically, however, it is challenging to determine what should be investigated among myriads of a company's transactions, most of which are normal and/or free from material error. Limited human resources and cost constraints are major barriers to fraud detection in practice. This study proposes a multi-step fraud detection model that screens transactions at various levels, which leads to a manageable number of transactions that internal auditors can examine. To that end, a broad screening criterion is applied at the highest level, while more detailed criteria are used at the lowest level. This study provides an example of development of a practicable fraud detection model.
机译：欺诈检测是内部控制系统的关键组成部分之一，旨在为合理的财务报表，有效和高效的运营，遵守适用的法律和法规以及资产的保护提供合理的保证（AICPA 2002；赞助组织委员会Treadway委员会，1992年）。然而，实际上，要确定在无数公司交易中应调查的内容是一项挑战，其中大多数交易是正常的和/或没有重大错误。在实践中，有限的人力资源和成本限制是欺诈检测的主要障碍。这项研究提出了一个多步骤欺诈检测模型，该模型可以筛选各个级别的交易，从而使内部审计师可以检查的交易数量可控。为此，在最高级别应用了广泛的筛选标准，而在最低级别使用了更详细的标准。本研究提供了开发可行的欺诈检测模型的示例。

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