An investigation of Zipf's Law for fraud detection (DSS#06-10-1826R(2))

被引：30

作者：

Huang, Shi-Ming ^{[2
]}

Yen, David C. ^{[1
]}

Yang, Luen-Wei ^{[2
]}

Hua, Jing-Shiuan ^{[3
]}

机构：

[1] Miami Univ, Dept DSC & MIS, Oxford, OH 45056 USA

[2] Natl Chung Cheng Univ, Dept Accounting & Informat Technol, Chiayi, Taiwan

[3] Natl Chung Cheng Univ, Dept Informat Management, Chiayi, Taiwan

来源：

DECISION SUPPORT SYSTEMS | 2008年 / 46卷 / 01期

关键词：

Fraud detection; Zipf's Law; Benford's Law; Quasi-experiment research; Misclassification cost matrix;

D O I：

10.1016/j.dss.2008.05.003

中图分类号：

TP18 [人工智能理论];

学科分类号：

081104 ; 0812 ; 0835 ; 1405 ;

摘要：

Fraud risk is higher than ever before. Unfortunately, many auditors lack the expertise to deal with the related risks. The objectives of this research are to develop an innovative fraud detection mechanism on the basis of Zipf's Law. The purpose of this technique is to assist auditors in reviewing the overwhelming volumes of datasets and identifying any potential fraud records. The authors conducted Quasi-experiment research on the KDDCUP'99 benchmark intrusion detection dataset to verify the performance of the proposed mechanism. The simulation experimental results demonstrate that Zipf Analysis can assist auditors to locate the source of suspicion and further enhance the resulting audit processes. (c) 2008 Elsevier B.V. All rights reserved.

引用

页码：70 / 83

页数：14

共 39 条

[11]

DURTSCHI C, 2004, J FORENSIC ACCOUNTIN, V5

[12]

GAO HM, 1989, THESIS NATL CHENGCHI

[13]

GUDIVADA VN, 1997, IEEE INTERNET COMPUT, V1

[14]

HILL TP, 1996, J STAT SCI, V10

[15]

JU YR, 2004, THESIS NATL C CHUNG

[16]

*KPMG, 2003, FRAUD SURV 2003

[17]

LI SH, 2007, J COMPUTER INFORM SY, V48

[18]

NIGRINI MJ, 1997, J PRACTICE THEORY, V16

[19]

NIGRINI MJ, 1996, P 1996 DEL TOUCH U K

[20]

PFAHRINGER B, 2000, J SIGKDD EXPLORATION, V1

← 1 2 3 4 →