| Title | FraudFind: Financial fraud detection by analyzing human behavior |
| Publication Type | Conference Paper |
| Year of Publication | 2018 |
| Authors | Sánchez, Marco, Torres, Jenny, Zambrano, Patricio, Flores, Pamela |
| Conference Name | 2018 IEEE 8th Annual Computing and Communication Workshop and Conference (CCWC) |
| Keywords | auditing, bank fraud, Banking, behavioural sciences computing, Continuous Audit, cybersecurity, data mining, Electronic mail, financial audit model, financial data processing, financial fraud detection, fraud, fraud triangle theory, FraudFind, Human Behavior, Human Behavior and Cybersecurity, human factor, human factors, Organizations, payroll employees, Personnel, pubcrawl, Real-time Systems, security of data, semantic techniques, senior managers, Tools, triangle of fraud |
| Abstract | 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. |
| DOI | 10.1109/CCWC.2018.8301739 |
| Citation Key | sanchez_fraudfind_2018 |
FraudFind: Financial fraud detection by analyzing human behavior