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13 articles for “fraud risk”
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Research ArticleOpen accessIn the abstractThe use of Expected Utility Theory (EUT) in Taxpayers' Behaviour ModellingFarid Ameur, Mohamed TkiouatIn this study, we analyze taxpayers' behaviour regarding tax system. We present a theoretical study of a model pre established by other authors based on the expected utility theory; taxpayer's behavior is assumed to be risk-averse. We have released some conditions of this model and we have introduced a new parameter reflecting the efficiency of tax control; we found that … …American Journal of Applied Sciences, Vol. 14, Issue 2 · 5 Feb 2017 · 7,527 accessesView PDFCite
Research ArticleOpen accessIn the abstractA DATA WAREHOUSE DESIGN FOR THE DETECTION OF FRAUD IN THE SUPPLY CHAIN BY USING THE BENFORD’S LAWCornelia Kraus, Raul ValverdeLarge data volumes and the inability to analyse them enables fraudulent activities to go unnoticed in supply chain management processes such as procurement, warehouse management and inventory management. This fraud increases the cost of the supply chain management and a fraud detection mechanism is necessary to reduce the risk of fraud in this business area. This study was carried out … …American Journal of Applied Sciences, Vol. 11, Issue 9 · 7 Jul 2014 · 8,744 accessesView PDFCite
Research ArticleOpen accessIn the abstractImproving Response Time of Authorization Process of Credit Card System Using Multi-Threading and Shared-Memory Pool TechniquesSiti H.A. Hamid, Mohd H.N.M. Nasir, Wong Y. Ming, Hazrina HassanCurrent credit card authorization was developed on single-threaded model whereby authentication process takes longer time to respond due to sequential process of card's risk management profile and its limitation of handling huge number of simultaneous transactions at single point of time. As a result, the performance of the authorization system was affected during peak hours. This study presented an architectural … …Journal of Computer Science, Vol. 4, Issue 2 · 28 Feb 2008 · 7,238 accessesView PDFCite