Research ArticleOpen accessPhrase in the titleSmall Business Entrepreneurs: A Focus on Fraud Risk and PreventionDoug LauferProblem statement: Small businesses have unique problems in fighting fraud. Typically there are limited resources devoted to anti-fraud efforts by small businesses. Employee fraud typically results in monetary loss, often not recovered, investigation expenses and negative impact on employee productivity and morale. Conclusion/Recommendations: This study provides information to assist the small business entrepreneur in identifying potential fraud risks and to … …American Journal of Economics and Business Administration, Vol. 3, Issue 2 · 14 Jun 2011 · 8,624 accessesView PDFCite
Research ArticleOpen accessIn the keywordsOptimized Vehicle Insurance Claim and Settlement Procedures Using IOT Sensors on a Blockchain-Based PlatformPreeti Sharma, Meenakshi Malik, Chander Prabha et al.The conventional vehicle insurance claim and settlement landscape is characterised by significant inefficiencies, including cumbersome claim submissions, arbitrary damage assessments, and susceptibility to fraudulent activities. These problems lead to a longer processing time, higher operational cost to the insurers and a reduction in policyholder satisfaction. To address these important challenges, this study proposes a streamlined vehicle insurance claims system that … …Journal of Computer Science, Vol. 22, Issue 3 · 26 Mar 2026 · 1,640 accessesView PDFCite
Research ArticleOpen accessIn the keywordsMoney Laundering Detection in Financial Institutions Using Machine LearningNoor Samer Masood, Rasha Hassan Sakr, Amal Abou EleneenThis research aims to develop a system based on machine learning techniques for the accurate detection and classification of money laundering transactions. This system utilizes real and synthetic financial data, including the IBM AML dataset and synthetic financial databases. The methodology included data collection and cleaning, feature extraction from transaction behavior, and training several classification algorithms, including Random Forest, Support … …Journal of Computer Science, Vol. 22, Issue 4 · 16 Apr 2026 · 2,333 accessesView PDFCite
Research ArticleOpen accessIn the keywordsA Review on Data Mining in Banking SectorVikas Jayasree, Rethnamoney Vijayalakshmi Siva BalanThe banking industry has undergone various changes in the way they conduct the business and focus on modern technologies to compete the market. The banking industry has started realizing the importance of creating the knowledge base and its utilization for the benefits of the bank in the area of strategic planning to survive in the competitive market. In the modern … …American Journal of Applied Sciences, Vol. 10, Issue 10 · 5 Sep 2013 · 9,489 accessesView PDFCite
Research ArticleOpen accessIn the abstractBlockchain Based Solution for Secure and Efficient Agricultural Supply Chain SystemsYassir Farooqui, Syed Ibad Ali, Kush Bhushanwar et al.The agricultural supply chain forms the backbone for feeding the world and supporting economies, but there is always a challenge to it such as traceability, inefficiencies, fraud risk, and poor transparency. Trust is hampered as many traditional systems still depend on manual procedures and distributed data records. So as to overcome the issues and improve the security, overall effectiveness, and … …Journal of Computer Science, Vol. 22, Issue 10 · 28 Sep 2026 · 627 accessesView PDFCite
Research ArticleOpen accessIn the abstractA Comparative Study of Resampling, Cost-Sensitive, and Ensemble Techniques for Handling Class Imbalance in Indonesian Financial DataGunawan Kurnia, Ditdit Nugeraha UtamaHandling class imbalance is a critical challenge in machine learning applications, particularly in financial domains where minority instances often represent significant anomalies such as fraud or audit risks. Various oversampling and undersampling methods were tested, alongside cost-sensitive adjustments and ensemble models including Random Forest, AdaBoost, Gradient Boosting, and XGBoost. The evaluation, based on 10-fold stratified cross-validation and performance metrics such … …Journal of Computer Science, Vol. 22, Issue 2 · 27 Feb 2026 · 1,882 accessesView PDFCite
Research ArticleOpen accessIn the abstractA Dynamic AI Maturity Model for Agile Audit: A Roadmap for Enhanced Effectiveness and InnovationSoumaya Amraoui, Mina Elmaallam, Mahmoud NassarThe intersection of Artificial Intelligence (AI) and agile methodologies is transforming information systems audit by enabling real-time risk assessment, anomaly detection, and automated control testing. These capabilities enhance the security, efficiency, and reliability of IT environments. This article introduces a dynamic AI maturity model for agile audit, structured into five levels of AI integration. Each level reflects increasing AI capabilities … …Journal of Computer Science, Vol. 22, Issue 1 · 3 Feb 2026 · 2,277 accessesView PDFCite
Review ArticleOpen accessIn the abstractDeepfake Technology: A Comprehensive Review of Trends, Applications, Ethical Concerns, and ChallengesBattula Thirumaleshwari Devi, Rajkumar RajasekaranThe digital age has fundamentally transformed how information is created and disseminated, raising critical concerns about the authenticity and trustworthiness of online content. Recent advances in Artificial Intelligence (AI), particularly deep learning, have given rise to deepfakes: highly realistic synthetic media generated by manipulating or replacing faces, voices, and actions in videos. While deepfake technology offers innovative applications across various … …Journal of Computer Science, Vol. 22, Issue 1 · 17 Feb 2026 · 4,880 accessesView PDFCite
Research ArticleOpen accessIn the abstractStock price prediction using Generative Adversarial NetworksHungChun Lin, Chen Chen, GaoFeng Huang, Amir JafariDeep learning is an exciting topic. It has been utilized in many areas owing to its strong potential. For example, it has been widely used in the financial area which is vital to the society, such as high-frequency trading, portfolio optimization, fraud detection and risk management. Stock market prediction is one of the most popular and valuable areas in finance. … …Journal of Computer Science, Vol. 17, Issue 3 · 2 Apr 2021 · 17,714 accessesView PDFCite