Concepedia

Fraud Detection Audit

A Fraud Detection Audit is a systematic examination process, belonging to the genus of security audit methodologies, specifically designed to identify, analyze, and report anomalous activities or patterns indicative of intentional deception or unauthorized actions within digital systems, thereby differentiating it from general vulnerability or compliance audits by its focused intent on uncovering fraudulent behavior.

119

Publications

5.3K

Citations

258

Authors

143

Institutions

Publications per year

2017–2026

47

Parents

Publications

119

The effective use of Benford's Law to assist in detecting fraud in accounting data

Cindy Durtschi, William Hillison, Carl Pacini · Digital Commons - University of South Florida (University of South Florida) · 2004 · 478 citations · Full text

, , +15

A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting

Timothy B. Bell, Joseph V. Carcello · Auditing A Journal of Practice & Theory · 2000 · 449 citations

, , +17

Assessing the Risk of Management Fraud Through Neural Network Technology.

Brian Patrick Green, Jae Hwa Choi · Auditing A Journal of Practice & Theory · 1997 · 248 citations

, , +17

Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99

Tina D. Carpenter · The Accounting Review · 2007 · 211 citations

, , +14

Detecting deception: adversarial problem solving in a low base‐rate world

Paul Johnson, Stefano Grazioli, Karim Jamal et al. · Cognitive Science · 2001 · 176 citations

, , +13

1–5 of 119

Authors

258

  1. KV
    Karen V. Pincus

    University of Arkansas at Fayetteville, United States

    3 publications · 36 citations

    3

    h-index

  2. GD
    Glen D. Moyes

    Fordham University, United States

    3 publications · 129 citations

    3

    h-index

  3. RS
    Reed Smith

    Indiana University, United States

    2 publications · 45 citations

    2

    h-index

  4. JT
    Joseph T. Wells

    2 publications · 36 citations

    2

    h-index

  5. RK
    Rasha Kassem

    The Open University, United Kingdom

    1 publications · 26 citations

    2

    h-index

1–5 of 258

Institutions

143

  1. Auburn University

    Auburn, United States

    3 h-index

    2 publications

    42 citations

  2. Universitas Patria Artha

    Makassar, Indonesia

    2 h-index

    3 publications

    65 citations

  3. Bentley University

    Waltham, United States

    2 h-index

    4 publications

    200 citations

  4. University of the West Indies

    Bridgetown, Barbados

    2 h-index

    7 publications

    413 citations

  5. Universiti Teknologi MARA

    Shah Alam, Malaysia

    2 h-index

    6 publications

    556 citations

  6. The University of Texas at Austin

    Austin, United States

    2 h-index

    2 publications

    208 citations

  7. Brigham Young University

    Provo, United States

    2 h-index

    5 publications

    84 citations

  8. University of Sharjah

    Sharjah, United Arab Emirates

    2 h-index

    3 publications

    312 citations

1–8 of 143

Venues

  1. Managerial Auditing Journal

    MAJ · 11 publications · 694 citations

    11

    h-index

  2. SSRN Electronic Journal

    Repository · 6 publications · 155 citations

    6

    h-index

  3. Journal of accountancy online/Journal of accountancy

    JofA · 5 publications · 140 citations

    5

    h-index

  4. International Journal of Auditing

    IJA · 4 publications · 129 citations

    4

    h-index

  5. Auditing A Journal of Practice & Theory

    AJPT · 4 publications · 814 citations

    4

    h-index

1–5