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Detecting complex account fraud in the enterprise: The role of technical and non-technical controls

Goode, Sigi; Lacey, David


Complex fraud, involving heightened offender knowledge of organizational processes, can be especially damaging to the firm. Much research has focused on technical, quantitative detection methods. This paper uses multidimensional scaling of empirical fraud event data from a large telecommunications firm to illustrate how technical and socio-technical fraud controls are used to detect fraud at varying levels of time exposure and dollar loss. The evidence suggests that technical controls only...[Show more]

CollectionsANU Research Publications
Date published: 2011
Type: Journal article
Source: Decision Support Systems
DOI: 10.1016/j.dss.2010.08.018


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