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dc.contributor.authorJ. Best, Peter
dc.contributor.authorRikhardsson, Pall
dc.contributor.authorToleman, Mark
dc.date.accessioned2017-05-03T11:41:25Z
dc.date.available2017-05-03T11:41:25Z
dc.date.issued2009
dc.date.modified2013-06-14T04:39:30Z
dc.identifier.issn15587215
dc.identifier.urihttp://hdl.handle.net/10072/47590
dc.description.abstractEnterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in enterprise systems. The steps in this process are: (1) threat monitoring-surveillance of security audit logs for 'red flags', (2) automated extraction and analysis of data from audit trails, and (3) using forensic investigation techniques to determine whether a fraud has actually occurred. We demonstrate how mySAP, an enterprise system, can be used for audit trail analysis in detecting financial frauds; afterwards we use a case study of a suspected fraud to illustrate how to implement the methodology.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.format.extent152670 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglish
dc.language.isoen_US
dc.publisherAssociation of Digital Forensics, Security and Law (ADFSL).
dc.publisher.placeUnited States
dc.publisher.urihttp://www.jdfsl.org/subscriptions/abstracts/abstract-v4n1-best.htm
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom39
dc.relation.ispartofpageto60
dc.relation.ispartofissue1
dc.relation.ispartofjournalJournal of Digital Forensics, Security and Law
dc.relation.ispartofvolume4
dc.rights.retentionY
dc.subject.fieldofresearchAuditing and Accountability
dc.subject.fieldofresearchComputation Theory and Mathematics
dc.subject.fieldofresearchOther Information and Computing Sciences
dc.subject.fieldofresearchLaw
dc.subject.fieldofresearchcode150102
dc.subject.fieldofresearchcode0802
dc.subject.fieldofresearchcode0899
dc.subject.fieldofresearchcode1801
dc.titleContinuous Fraud Detection in Enterprise Systems through Audit Trail Analysis
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.rights.copyright© 2009 ADFSL. The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
gro.date.issued2009
gro.hasfulltextFull Text
gro.griffith.authorBest, Peter J.


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