DocumentCode
2315870
Title
Research about extracting and analyzing accounting data of company to detect financial fraud
Author
Seo, Kimin ; Choi, Jaemin ; Choi, Yong-seok ; Lee, Dong-chan ; Lee, Sangjin
Author_Institution
Center for Inf. Security & Technol., Korea Univ., Seoul
fYear
2009
fDate
8-11 June 2009
Firstpage
200
Lastpage
202
Abstract
Numbers of companies are using AMS (Accounting Management System) to manage their accounting data. In the case of large corporations they tend to use ERP (Enterprise Resources Planning), but except them most of companies use AMS to manage their accounting information. In the other words, every company is using some sort of digital data format to manage their accounting data. Therefore, if there is a tool to extract and analyze accounting data to detect any financial fraud, a forensic accountant can use it wisely. This paper introduces about forensic accounting and its related works, and shows a design of forensic accounting tool that could extract accounting data from a company´s AMS and analyze them.
Keywords
accounts data processing; data mining; enterprise resource planning; financial management; fraud; security of data; AMS; ERP; data mining; digital data format; enterprise resource planning; financial fraud detection; forensic accounting management system; Companies; Data analysis; Data mining; Digital forensics; Enterprise resource planning; Financial management; Inspection; Marketing and sales; Statistical analysis; Technology management; Accounting Management System; Data Mining; Financial Fraud; Forensic Accounting; Fraud Detection;
fLanguage
English
Publisher
ieee
Conference_Titel
Intelligence and Security Informatics, 2009. ISI '09. IEEE International Conference on
Conference_Location
Dallas, TX
Print_ISBN
978-1-4244-4171-6
Electronic_ISBN
978-1-4244-4173-0
Type
conf
DOI
10.1109/ISI.2009.5137302
Filename
5137302
Link To Document