Learning to detect fraud in large-scale accounting data is one of the long-standing challenges in financial statement audits or fraud investigations. Nowadays, the majority of applied techniques refer to handcrafted rules derived from known fraud scenarios. While fairly successful, these rules exhibit the drawback that they often fail to generalize beyond known fraud scenarios and fraudsters gradually find ways to circumvent them. To overcome this disadvantage and inspired by the recent success of deep learning we propose the application of deep autoencoder neural networks to detect anomalous journal entries. We demonstrate that the trained network's reconstruction error obtainable for a journal entry and regularized by the entry's individual attribute probabilities can be interpreted as a highly adaptive anomaly assessment. Experiments on two real-world datasets of journal entries, show the effectiveness of the approach resulting in high f1-scores of 32.93 (dataset A) and 16.95 (dataset B) and less false positive alerts compared to state of the art baseline methods. Initial feedback received by chartered accountants and fraud examiners underpinned the quality of the approach in capturing highly relevant accounting anomalies.
in @cite_8 used latent class clustering to conduct an uni- and multivariate clustering of SAP ERP purchase order transactions. Transactions significantly deviating from the cluster centroids are flagged as anomalous and are proposed for a detailed review by auditors. The approach was enhanced in @cite_39 by a means of process mining to detect deviating process flows in an organization procure to pay process.
@cite_39 @cite_8
2077180684 2117732769 1022526533 203516808
Despite all attempts to prevent fraud, it continues to be a major threat to industry and government. Traditionally, organizations have focused on fraud prevention rather than detection, to combat fraud. In this paper we present a role mining inspired approach to represent user behaviour in Enterprise Resource Planning (ERP) systems, primarily aimed at detecting opportunities to commit fraud or potentially suspicious activities. We have adapted an approach which uses set theory to create transaction profiles based on analysis of user activity records. Based on these transaction profiles, we propose a set of (1) anomaly types to detect potentially suspicious user behaviour, and (2) scenarios to identify inadequate segregation of duties in an ERP environment. In addition, we present two algorithms to construct a directed acyclic graph to represent relationships between transaction profiles. Experiments were conducted using a real dataset obtained from a teaching environment and a demonstration dataset, both using SAP R 3, presently the predominant ERP system. The results of this empirical research demonstrate the effectiveness of the proposed approach. 4A bstract. Despite all attempts to prevent fraud, it continues to be a major threat to industry and government. Traditionally, organizations have focused on fraud prevention rather than detection, to combat fraud. In this paper we present a role mining inspired approach to represent user behaviour in Enterprise Resource Planning (ERP) systems, primarily aimed at detecting opportunities to commit fraud or potentially suspicious activities. We have adapted an approach which uses set theory to create transaction profiles based on analysis of user activity records. Based on these transaction profiles, we propose a set of (1) anomaly types to detect potentially suspicious user behaviour and (2) scenarios to identify inadequate segregation of duties in an ERP environment. In addition, we present two algorithms to construct a directed acyclic graph to represent relationships between transaction profiles. Experiments were conducted using a real dataset obtained from a teaching environment and a demonstration dataset, both using SAP R 3, presently the most predominant ERP system. The results of this empirical research demonstrate the effectiveness of the proposed approach. In this paper we propose a novel framework, Latent-Class Hough Forests, for 3D object detection and pose estimation in heavily cluttered and occluded scenes. Firstly, we adapt the state-of-the-art template matching feature, LINEMOD [14], into a scale-invariant patch descriptor and integrate it into a regression forest using a novel template-based split function. In training, rather than explicitly collecting representative negative samples, our method is trained on positive samples only and we treat the class distributions at the leaf nodes as latent variables. During the inference process we iteratively update these distributions, providing accurate estimation of background clutter and foreground occlusions and thus a better detection rate. Furthermore, as a by-product, the latent class distributions can provide accurate occlusion aware segmentation masks, even in the multi-instance scenario. In addition to an existing public dataset, which contains only single-instance sequences with large amounts of clutter, we have collected a new, more challenging, dataset for multiple-instance detection containing heavy 2D and 3D clutter as well as foreground occlusions. We evaluate the Latent-Class Hough Forest on both of these datasets where we outperform state-of-the art methods. With the increasing availability of annotated multimedia data on the Internet, techniques are in demand that allow for a principled joint processing of different types of data. Multiview learning and multiview clustering attempt to identify latent components in different features spaces in a simultaneous manner. The resulting basis vectors or centroids faithfully represent the different views on the data but are implicitly coupled and they were jointly estimated. This opens new avenues to problems such as label prediction, image retrieval, or semantic grouping. In this paper, we present a new model for multiview clustering that extends traditional non-negative matrix factorization to the joint factorization of different data matrices. Accordingly, the technique provides a new approach to the joint treatment of image parts and attributes. First experiments in image segmentation and multiview clustering of image features and image labels show promising results and indicate that the proposed method offers a common framework for image analysis on different levels of abstraction.