• 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