Fraud detection in ERP systems using scenario matching
Islam, Asadul Khandoker, Corney, Malcolm W., Mohay, George M., Clark, Andrew J., Bracher, Shane, Tobias, Raub, & Flegel, Ulrich (2010) Fraud detection in ERP systems using scenario matching. In Security and Privacy : Silver Linings in the Cloud : Proceedings of International Information Security Conference (SEC 2010), Springer, Brisbane Convention & Exhibition Centre, Brisbane, Queensland, pp. 112-123.
ERP systems generally implement controls to prevent certain common kinds of fraud. In addition however, there is an imperative need for detection of more sophisticated patterns of fraudulent activity as evidenced by the legal requirement for company audits and the common incidence of fraud. This paper describes the design and implementation of a framework for detecting patterns of fraudulent activity in ERP systems. We include the description of six fraud scenarios and the process of specifying and detecting the occurrence of those scenarios in ERP user log data using the prototype software which we have developed. The test results for detecting these scenarios in log data have been verified and confirm the success of our approach which can be generalized to ERP systems in general.
Impact and interest:
Citation counts are sourced monthly from and citation databases.
These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.
Citations counts from theindexing service can be viewed at the linked Google Scholar™ search.
Full-text downloads displays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.
|Item Type:||Conference Paper|
|Additional Information:||Accepted papers will be presented at the conference and published in the IFIP AICT (Advances in Information and Communication Technology) Series by Springer.|
|Keywords:||Fraud Detection, Enterprise Resource Planning, ERP Systems, Signature Matching|
|Subjects:||Australian and New Zealand Standard Research Classification > INFORMATION AND COMPUTING SCIENCES (080000) > COMPUTER SOFTWARE (080300) > Computer System Security (080303)|
|Divisions:||Past > QUT Faculties & Divisions > Faculty of Science and Technology
Past > Institutes > Information Security Institute
|Copyright Owner:||Copyright 2010 International Federation for Information Processing/Springer|
|Copyright Statement:||This is the author-version of the work. Conference proceedings published, by Springer Verlag, will be available via SpringerLink. http://www.springerlink.com|
|Deposited On:||27 May 2010 22:14|
|Last Modified:||29 Feb 2012 14:20|
Repository Staff Only: item control page