A State of the Art Survey of Fraud Detection Technology

Part of the Advances in Information Security book series (ADIS, volume 49)


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.


Business Process Credit Card Intrusion Detection Anomaly Detection Intrusion Detection System 


Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.


  1. 1.
    ACFE: Report to the nation. URL http://www.acfe.com/resources/ publications.asp?copy=rttn. Accessed on 09/21/2007.
  2. 2.
    ACL. URL http://www.acl.com. Accessed on 09/20/2007.
  3. 3.
    Bay, S., Kumaraswamy, K., Anderle, M.G., Kumar, R., Steier, D.M.: Large scale detection of irregularities in accounting data. In: ICDM, pp. 75-86. IEEE Computer Society (2006)Google Scholar
  4. 4.
    Caseware: IDEA. URL http://www.caseware-idea.com. Accessed on 09/20/2007.
  5. 5.
    Coderre, D.G.: Fraud Detection: A Revealing Look at Fraud, 2 edn. Ekaros Analytical (2004)Google Scholar
  6. 6.
    Coderre, D.G.: CAATTs and Other BEASTs for Auditors, 3 edn. Ekaros Analytical (2005)Google Scholar
  7. 7.
    Coderre, D.G.: Fraud Analysis Techniques Using ACL. Wiley (2009)Google Scholar
  8. 8.
    Economist: Secrets of the digital detectives. URL http://www.economist.com/ displayStory.cfm?story_id=7 904281. Accessed on 09/21/2007.
  9. 9.
    Insurance Services Offices. URL http://www.iso.com. Accessed on 09/20/2007.
  10. 10.
    Lanza, R.B.: Payables Test Set for ACL. Ekaros Analytical (2003)Google Scholar
  11. 11.
    NetMap Analytics. URL http://www.netmap.com.au. Accessed on 09/20/2007.
  12. 12.
    SAP: GRC Access Control. URL http://www.sap.com/solutions/grc/ accessandauthorization/index.epx. Accessed on 09/21/2007.

Copyright information

© Springer Science+Business Media, LLC 2010

Authors and Affiliations

  1. 1.SAP AGKarlsruheGermany
  2. 2.Smart Services CRCAustralian Technology Park, Locomotive Workshop Suite 9003Eveleigh NSWAustralia
  3. 3.SAP AGWalldorfGermany

Personalised recommendations