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  2. Data analysis for fraud detection - Wikipedia

    en.wikipedia.org/wiki/Data_analysis_for_fraud...

    These methods seek for accounts, customers, suppliers, etc. that behave 'unusually' in order to output suspicion scores, rules or visual anomalies, depending on the method. [8] Whether supervised or unsupervised methods are used, note that the output gives us only an indication of fraud likelihood.

  3. Forensic accounting - Wikipedia

    en.wikipedia.org/wiki/Forensic_accounting

    Forensic accounting methods can be classified into quantitative and qualitative. The qualitative approach studies the personal characteristics of the individuals behind financial fraud schemes. A popular theory of fraud revolves around the fraud triangle, which classifies the three elements of fraud as perceived opportunity, perceived need ...

  4. Teeming and lading - Wikipedia

    en.wikipedia.org/wiki/Teeming_and_Lading

    Teeming and lading is a bookkeeping fraud also known as short banking, delayed accounting, and lapping. It involves the allocation of one customer 's payment to another customer's account to make the books balance, often to hide a shortfall or theft .

  5. Accounting scandals - Wikipedia

    en.wikipedia.org/wiki/Accounting_scandals

    A month earlier, the company's internal auditors discovered over $3.8 billion in illicit accounting entries intended to mask WorldCom's dwindling earnings, which was by itself more than the accounting fraud uncovered at Enron less than a year earlier. [111] Ultimately, WorldCom admitted to inflating its assets by $11 billion. [112]

  6. Card-not-present transaction - Wikipedia

    en.wikipedia.org/wiki/Card-not-present_transaction

    Card-not-present transactions are a major route for credit card fraud, because it is difficult for a merchant to verify that the actual cardholder is indeed authorizing a purchase. If a fraudulent CNP transaction is reported, the acquiring bank hosting the merchant account that received the money from the fraudulent transaction must make ...

  7. Positive accounting - Wikipedia

    en.wikipedia.org/wiki/Positive_accounting

    The efficiency perspective is taken into Positive Accounting theory as researchers explain how various managers choose accounting methods that show a true representation of the firm's performance. Within this perspective, [ 3 ] it is stated by numerous authors that accounting practices adopted by firms are often explained on the basis showing ...

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  9. Accounting irregularity - Wikipedia

    en.wikipedia.org/wiki/Accounting_irregularity

    An accounting irregularity is an entry or statement that does not conform to the normal laws, practises and rules of the accounting profession, having the deliberate intent to deceive or defraud. Accounting irregularities can consist of intentionally misstating amounts and other information in financial statements, or omitting information ...