Fraud detection-oriented operators in a data warehouse based on forensic accounting techniques

Abstract

The fields of finance and accounting are especially susceptible to fraud. For this reason, special techniques have been developed for prevention or detection in these fields. For instance, in the field of finance, there are proposals focused on historical data analysis and statistical distribution, credit card transaction analysis and financial statements. 1 2 3 One of them is an integrated language model. 4 The fields of finance and accounting are especially susceptible to fraud. For this reason, special techniques have been developed for prevention or detection. Francisco Javier Moreno Arboleda, Jaime Alberto Guzman-Luna and Ingrid-Durley Torres present several fraud detection techniques, focusing on the fields of finance and forensic accounting. Based on these techniques, they define specialised operators focusing on fraud detection in a data warehouse. While the techniques are able to flag potential frauds, there is some way to go to being able to positively identify them, and the authors suggest future work in this area.