Biblio

Financial fraud is commonly represented by the use of illegal practices where they can intervene from senior managers until payroll employees, becoming a crime punishable by law. There are many techniques developed to analyze, detect and prevent this behavior, being the most important the fraud triangle theory associated with the classic financial audit model. In order to perform this research, a survey of the related works in the existing literature was carried out, with the purpose of establishing our own framework. In this context, this paper presents FraudFind, a conceptual framework that allows to identify and outline a group of people inside an banking organization who commit fraud, supported by the fraud triangle theory. FraudFind works in the approach of continuous audit that will be in charge of collecting information of agents installed in user's equipment. It is based on semantic techniques applied through the collection of phrases typed by the users under study for later being transferred to a repository for later analysis. This proposal encourages to contribute with the field of cybersecurity, in the reduction of cases of financial fraud.

Under the information environment the development of Continuous internal audit business model is inevitable and it will generally become the mainstream model. Based on the understanding of internal audit development in enterprises, it's found that most of current internal audit systems stay at post audit as an auxiliary tool of internal auditors in the auditing process, which hastens the application of continuous internal audit. Emerging computer technology is combined in this paper to build an universal continuous internal audit model, which is divided into four phases, based on internal audit system. Finally, based on the tracking error of index fund, this paper makes an applied research on the framework of the established continuous internal audit system.