Publication Cover
EDPACS
The EDP Audit, Control, and Security Newsletter
Volume 27, 1999 - Issue 3
78
Views
8
CrossRef citations to date
0
Altmetric
Original Articles

Fraud Detection Using Digital Analysis

 

Abstract

Fraud prevention and detection involves the IS auditor in the examination of patterns in the actual data. the rationale is that unexpected patterns in the data can be symptoms of possible fraud. A simple example of the application of this technique is the search for duplicate transactions. These are those with the same invoice number and vendor number, as illustrated in Exhibit 1.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.