Enhancements to fraud and deception prevention in open multi-agent marketplaces

Fraud and deception in online marketplaces has been an on-going problem. This thesis proposes novel techniques and mechanisms using agent technology to protect buyers and sellers in online environments such as eBay. The proposed solution has been rigorously tested and the results show good commercial promise.

The CLIMATE schools combined study : a cluster randomised controlled trial of a universal Internet-based prevention program for youth substance misuse, depression and anxiety

Background Anxiety, depressive and substance use disorders account for three quarters of the disability attributed to mental disorders and frequently co-occur. While programs for the prevention and reduction of symptoms associated with (i) substance use and (ii) mental health disorders exist, research is yet to determine if a combined approach is more effective. This paper describes the study protocol of a cluster randomised controlled trial to evaluate the effectiveness of the CLIMATE Schools Combined intervention, a universal approach to preventing substance use and mental health problems among adolescents. Methods/design Participants will consist of approximately 8400 students aged 13 to 14-years-old from 84 secondary schools in New South Wales, Western Australia and Queensland, Australia. The schools will be cluster randomised to one of four groups; (i) CLIMATE Schools Combined intervention; (ii) CLIMATE Schools - Substance Use; (iii) CLIMATE Schools - Mental Health, or (iv) Control (Health and Physical Education as usual). The primary outcomes of the trial will be the uptake and harmful use of alcohol and other drugs, mental health symptomatology and anxiety, depression and substance use knowledge. Secondary outcomes include substance use related harms, self-efficacy to resist peer pressure, general disability, and truancy. The link between personality and substance use will also be examined. Discussion Compared to students who receive the universal CLIMATE Schools - Substance Use, or CLIMATE Schools - Mental Health or the Control condition (who received usual Health and Physical Education), we expect students who receive the CLIMATE Schools Combined intervention to show greater delays to the initiation of substance use, reductions in substance use and mental health symptoms, and increased substance use and mental health knowledge

Transaction mining for fraud detection in ERP Systems

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.

The Donald Mackay Churchill Fellowship to study methods of preventing and supporting victims of online fraud

Every day inboxes are being flooded with invitations to invest money in overseas schemes, notifications of overseas lottery wins and inheritances, as well as emails from banks and other institutions asking for customers to confirm information about their identity and account details. While these requests may seem outrageous, many believe the request to be true and respond, through the sending of money or personal details. This can have devastating consequences, financially, emotionally and physically. While enforcement action is important, greater success is likely to come in the area of prevention, which avoids victim losses in the first place. Considerable victim support is also required by victims who have suffered significant losses, in trying to get their lives back on track. This project examined fraud prevention strategies and support services for victims of online fraud across the United Kingdom, United States of America and Canada. While much work has already been undertaken in Queensland, there is considerable room for improvement and a great deal can be learnt from these overseas jurisdictions. There are several examples of innovative and effective responses, particularly in the area of victim support, that are highlighted throughout this report. It is advocated that Australia can continue to improve its position regarding the prevention and support of online fraud victims, by applying the knowledge and expertise learnt overseas to a local context.

Fraud and its PREY : conceptualising social engineering tactics and its impact on financial literacy outcomes

Financial literacy may not be as effective as previously thought in protecting against fraud victimisation. It does not inoculate investors from persuasion or social engineering tactics used by offenders to secure investment in fraudulent schemes. In fact, recent research indicates that overconfidence in investment knowledge may make individuals more susceptible to fraud. Using boiler room fraud as a case study, this article introduces the PREY (Profiled, Relational, Exploitable and Yielding) model to capture the psychological tactics used by fraud perpetrators to influence the thoughts and decision-making processes of individuals. The PREY model operationalizes the tenets of social engineering and demonstrates how such tactics could be re-engineered to increase the effectiveness of fraud prevention within the financial literacy context.

Improving the police response to online fraud

Online fraud poses a significant problem to society in terms of its monetary losses and the devastating impact on victims. It also poses significant challenges to law enforcement agencies, regarding their ability to investigate crimes which are complex, occur in a virtual environment, incorporate multiple (often international) jurisdictions, and have a very low reporting rate. This paper examines the police response to online fraud. It argues that traditionally, fraud has received little attention and priority from police agencies and this is exacerbated in the online context. In contrast to this, the paper presents the example of Project Sunbird, a partnership between the West Australian Police and the West Australian Department of Commerce which has embraced the use of financial intelligence to proactively contact suspected victims of online fraud. This paper argues that a proactive approach to policing online fraud can have substantial positive effects for police and victims alike.

Submission to the Queensland Government inquiry into "The adequacy of existing financial protections for Queensland's seniors"

This submission covers the following terms of reference: • the current levels of financial literacy of seniors and how that can be improved, for example by education programs; • what support and advice is available to assist seniors with their independent financial decision-making; • online and internet based vulnerabilities and the prevalence and vulnerability of seniors to scams; • agencies and organisations that provide advice and support to seniors requiring financial protection; and • the role of the financial sector in ensuring adequate safeguards for seniors in relation to financial decision-making.

Carbon emission accounting fraud

This chapter explores the motivation behind potential carbon emission accounting fraud by corporations. There are several different possible risks of carbon emission accounting fraud which remain mostly overlooked by researchers to date, despite the fact that such frauds have a negative impact on a country’s economy as well as the real purpose of mitigating carbon emissions. The chapter offers discussion of some potential risks of carbon emission accounting fraud as well as related prevention policy. The study suggests that an effective mandatory carbon emission related fraud prevention policy is essential to eliminate opportunities to commit such fraud by corporations.

Phase 1 report.

"Samuel Skinner, chairman."

A role mining inspired approach to representing user behaviour in ERP systems

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.

How to tackle cybercrime before people even know they're a victim

An estimated A$75,000 is lost by Australians everyday to online fraud, according to the Australian Competition and Consumer Commission (ACCC). Given that this is based on reported crime, the real figure is likely to be much higher. It is well known that fraud, particularly online fraud, has a very low reporting rate. This also doesn’t even begin to encompass non-financial costs to victims. The real cost is likely to be much, much higher. There are many challenges to policing this type of crime, and victims who send money to overseas jurisdictions make it even harder, as does the likelihood of offenders creating false identities or simply stealing legitimate ones. But despite these challenges police have started to do something to prevent the impact and losses of online fraud. By accessing financial intelligence, police are able to identify individuals who are sending money to known high-risk countries for fraud. They then notify these people with their suspicions that they may be involved in fraud. In many cases the people don’t even know they may be victims or involved in online fraud.

Tobacco in adolescence: importance to knowledge the health hazards and preventive measures

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Securely Protect Yourself Against Cyber Trespass Act or SPY Act : report (to accompany H.R. 29) (including cost estimate of the Congressional Budget Office).

"April 12, 2005."

A auditoria contínua como resposta ao risco de fraude

Mestrado em Auditoria