论文标题
打开ERP系统数据以进行职业欺诈检测
Open ERP System Data For Occupational Fraud Detection
论文作者
论文摘要
最近的估计报告说,公司将收入的5%用于职业欺诈。由于大多数中型和大型公司都采用企业资源计划(ERP)系统来跟踪有关其业务流程的大量信息,因此研究人员过去曾表现出对通过ERP系统数据自动检测欺诈的兴趣。然而,当前在这一领域的研究因以下事实所阻碍了ERP系统数据不公开用于开发和比较欺诈检测方法。因此,我们努力生成包括正常业务运营和欺诈的公共ERP系统数据。我们提出了一种通过认真的游戏来生成ERP系统数据的策略,与审计专家合作建模各种欺诈场景,并与多个研究参与者一起生成模拟的Make-Odecock生产公司数据。我们将生成的数据汇总到准备使用的数据集中,以在ERP系统中用于欺诈检测,并向公众提供原始数据和汇总数据,以允许对ERP系统数据上的欺诈检测方法进行公开开发和比较。
Recent estimates report that companies lose 5% of their revenue to occupational fraud. Since most medium-sized and large companies employ Enterprise Resource Planning (ERP) systems to track vast amounts of information regarding their business process, researchers have in the past shown interest in automatically detecting fraud through ERP system data. Current research in this area, however, is hindered by the fact that ERP system data is not publicly available for the development and comparison of fraud detection methods. We therefore endeavour to generate public ERP system data that includes both normal business operation and fraud. We propose a strategy for generating ERP system data through a serious game, model a variety of fraud scenarios in cooperation with auditing experts, and generate data from a simulated make-to-stock production company with multiple research participants. We aggregate the generated data into ready to used datasets for fraud detection in ERP systems, and supply both the raw and aggregated data to the general public to allow for open development and comparison of fraud detection approaches on ERP system data.