Fraud detection in ERP systems using scenario matching


Autoria(s): Islam, Asadul Khandoker; Corney, Malcolm W.; Mohay, George M.; Clark, Andrew J.; Bracher, Shane; Tobias, Raub; Flegel, Ulrich
Data(s)

23/09/2010

Resumo

ERP systems generally implement controls to prevent certain common kinds of fraud. In addition however, there is an imperative need for detection of more sophisticated patterns of fraudulent activity as evidenced by the legal requirement for company audits and the common incidence of fraud. This paper describes the design and implementation of a framework for detecting patterns of fraudulent activity in ERP systems. We include the description of six fraud scenarios and the process of specifying and detecting the occurrence of those scenarios in ERP user log data using the prototype software which we have developed. The test results for detecting these scenarios in log data have been verified and confirm the success of our approach which can be generalized to ERP systems in general.

Formato

application/pdf

Identificador

http://eprints.qut.edu.au/32405/

Publicador

Springer

Relação

http://eprints.qut.edu.au/32405/1/c32405a.pdf

DOI:10.1007/978-3-642-15257-3_11

Islam, Asadul Khandoker, Corney, Malcolm W., Mohay, George M., Clark, Andrew J., Bracher, Shane, Tobias, Raub, & Flegel, Ulrich (2010) Fraud detection in ERP systems using scenario matching. In Security and Privacy : Silver Linings in the Cloud : Proceedings of International Information Security Conference (SEC 2010), Springer, Brisbane Convention & Exhibition Centre, Brisbane, Queensland, pp. 112-123.

Direitos

Copyright 2010 International Federation for Information Processing/Springer

This is the author-version of the work. Conference proceedings published, by Springer Verlag, will be available via SpringerLink. http://www.springerlink.com

Fonte

Faculty of Science and Technology; Information Security Institute

Palavras-Chave #080303 Computer System Security #Fraud Detection #Enterprise Resource Planning #ERP Systems #Signature Matching
Tipo

Conference Paper