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Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/7890

Title: A framework for Internal Fraud Risk Reduction at IT Integrating Business Processes
Authors: JANS, Mieke
LYBAERT, Nadine
VANHOOF, Koen
Issue Date: 2009
Citation: International Journal of Digital Accounting Research, 9. p. 1-29
Abstract: Fraud is a million dollar business and it is increasing every year. Both internal and external fraud present a substantial cost to our economy worldwide. A review of the academic literature learns that the academic community only addresses external fraud and how to detect this type of fraud. Little or no effort to our knowledge has been put in investigating how to prevent ánd to detect ínternal fraud, what we call ‘internal fraud risk reduction’. Taking together the urge for research in internal fraud and the lack of it in academic literature, research to reduce internal fraud risk forces itself on. Only after having a framework in which to implement empirical research, this topic can further be investigated. In this paper we present the IFR² framework, deduced from both the academic literature and from current business practices, where the core of this framework suggests to use a data mining approach
URI: http://hdl.handle.net/1942/7890
ISSN: 1577-8517
Category: A1
Type: Journal Contribution
Validation: vabb, 2010
Appears in Collections: Research publications

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