Abstract
With the introduction of IT to conductbusiness we accepted the loss of a human control step.For this reason, the introductionof newIT systemswas accompanied by the development of the authorization concept. But since, in reality, there is no such thing as 100 per cent security; auditors are commissioned to examine all transactions for misconduct. Since the data exists in digital form already, it makes sense to use computer-based processes to analyse it. Such processes allow the auditor to carry out extensive checks within an acceptable timeframe and with reasonable effort. Once the algorithm has been defined, it only takes sufficient computing power to evaluate larger quantities of data. This contribution presents the state of the art for IT-based data analysis processes that can be used to identify fraudulent activities.
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Flegel, U., Vayssière, J., Bitz, G. (2010). A State of the Art Survey of Fraud Detection Technology. In: Probst, C., Hunker, J., Gollmann, D., Bishop, M. (eds) Insider Threats in Cyber Security. Advances in Information Security, vol 49. Springer, Boston, MA. https://doi.org/10.1007/978-1-4419-7133-3_4
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