Information Technology for Fraud Detection

The modern society simultaneously acknowledges a growth and diversification of the activity, and, also, the increased potential of the fraud. This case study focuses on the theoretical ideas regarding the concept of "fraud", and, also, the instruments and computer assisted techniques used...

Full description

Saved in:
Bibliographic Details
Published in:Valahian journal of economic studies 2014-07, Vol.5 (3), p.85
Main Authors: Coman, Dan-Marius, Coman, Mihaela-Denisa, Horga, Mihaela
Format: Article
Language:English
Subjects:
Accounting policies
Accounting records
Auditing
Auditing procedures
Auditing standards
Audits
Boards of directors
Case studies
Compensation
Efficiency
Financial reporting
Financial statements
Forgery
Fraud
Fraud prevention
Information systems
Information technology
Intangible assets
Public sector
Software
Studies
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
cited_by
cites
container_end_page
container_issue 3
container_start_page 85
container_title Valahian journal of economic studies
container_volume 5
creator Coman, Dan-Marius
Coman, Mihaela-Denisa
Horga, Mihaela
description The modern society simultaneously acknowledges a growth and diversification of the activity, and, also, the increased potential of the fraud. This case study focuses on the theoretical ideas regarding the concept of "fraud", and, also, the instruments and computer assisted techniques used to reveal it within the public institution. Throughout a theoretically applicable initiative, the present article tries to outline the characteristics of the IDEA instrument which is used by the Supreme Audit Institutions.
format article
fullrecord <record><control><sourceid>proquest</sourceid><recordid>TN_cdi_proquest_journals_1685869576</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>3704635201</sourcerecordid><originalsourceid>FETCH-proquest_journals_16858695763</originalsourceid><addsrcrecordid>eNpjYuA0MjAz17U0MTFgQWJzMPAWF2cmGRibmRkaG5iYcTJoeeal5RflJpZk5ucphKQmZ-Tl5-SnVyoABRXcihJLUxRcUktSk0HSPAysaYk5xam8UJqbQdnNNcTZQ7egKL-wNLW4JD4rv7QoDygVb2hmYWphZmlqbmZMnCoAhWQzNA</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>1685869576</pqid></control><display><type>article</type><title>Information Technology for Fraud Detection</title><source>EBSCOhost Business Source Ultimate</source><source>Publicly Available Content Database</source><source>Social Science Premium Collection</source><source>ABI/INFORM Global</source><creator>Coman, Dan-Marius ; Coman, Mihaela-Denisa ; Horga, Mihaela</creator><creatorcontrib>Coman, Dan-Marius ; Coman, Mihaela-Denisa ; Horga, Mihaela</creatorcontrib><description>The modern society simultaneously acknowledges a growth and diversification of the activity, and, also, the increased potential of the fraud. This case study focuses on the theoretical ideas regarding the concept of "fraud", and, also, the instruments and computer assisted techniques used to reveal it within the public institution. Throughout a theoretically applicable initiative, the present article tries to outline the characteristics of the IDEA instrument which is used by the Supreme Audit Institutions.</description><identifier>ISSN: 2067-9440</identifier><identifier>EISSN: 2067-9440</identifier><language>eng</language><publisher>Targoviste: De Gruyter Poland</publisher><subject>Accounting policies ; Accounting records ; Auditing ; Auditing procedures ; Auditing standards ; Audits ; Boards of directors ; Case studies ; Compensation ; Efficiency ; Financial reporting ; Financial statements ; Forgery ; Fraud ; Fraud prevention ; Information systems ; Information technology ; Intangible assets ; Public sector ; Software ; Studies</subject><ispartof>Valahian journal of economic studies, 2014-07, Vol.5 (3), p.85</ispartof><rights>Copyright IGI Global 2014</rights><lds50>peer_reviewed</lds50><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.proquest.com/docview/1685869576/fulltextPDF?pq-origsite=primo$$EPDF$$P50$$Gproquest$$Hfree_for_read</linktopdf><linktohtml>$$Uhttps://www.proquest.com/docview/1685869576?pq-origsite=primo$$EHTML$$P50$$Gproquest$$Hfree_for_read</linktohtml><link.rule.ids>314,776,780,11667,21373,25731,33588,36037,36989,43709,44339,44566,73964,74638,74869</link.rule.ids></links><search><creatorcontrib>Coman, Dan-Marius</creatorcontrib><creatorcontrib>Coman, Mihaela-Denisa</creatorcontrib><creatorcontrib>Horga, Mihaela</creatorcontrib><title>Information Technology for Fraud Detection</title><title>Valahian journal of economic studies</title><description>The modern society simultaneously acknowledges a growth and diversification of the activity, and, also, the increased potential of the fraud. This case study focuses on the theoretical ideas regarding the concept of "fraud", and, also, the instruments and computer assisted techniques used to reveal it within the public institution. Throughout a theoretically applicable initiative, the present article tries to outline the characteristics of the IDEA instrument which is used by the Supreme Audit Institutions.</description><subject>Accounting policies</subject><subject>Accounting records</subject><subject>Auditing</subject><subject>Auditing procedures</subject><subject>Auditing standards</subject><subject>Audits</subject><subject>Boards of directors</subject><subject>Case studies</subject><subject>Compensation</subject><subject>Efficiency</subject><subject>Financial reporting</subject><subject>Financial statements</subject><subject>Forgery</subject><subject>Fraud</subject><subject>Fraud prevention</subject><subject>Information systems</subject><subject>Information technology</subject><subject>Intangible assets</subject><subject>Public sector</subject><subject>Software</subject><subject>Studies</subject><issn>2067-9440</issn><issn>2067-9440</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2014</creationdate><recordtype>article</recordtype><sourceid>ALSLI</sourceid><sourceid>M0C</sourceid><sourceid>M2R</sourceid><sourceid>PIMPY</sourceid><recordid>eNpjYuA0MjAz17U0MTFgQWJzMPAWF2cmGRibmRkaG5iYcTJoeeal5RflJpZk5ucphKQmZ-Tl5-SnVyoABRXcihJLUxRcUktSk0HSPAysaYk5xam8UJqbQdnNNcTZQ7egKL-wNLW4JD4rv7QoDygVb2hmYWphZmlqbmZMnCoAhWQzNA</recordid><startdate>20140701</startdate><enddate>20140701</enddate><creator>Coman, Dan-Marius</creator><creator>Coman, Mihaela-Denisa</creator><creator>Horga, Mihaela</creator><general>De Gruyter Poland</general><scope>0-V</scope><scope>3V.</scope><scope>7WY</scope><scope>7WZ</scope><scope>7XB</scope><scope>87Z</scope><scope>88J</scope><scope>8FK</scope><scope>8FL</scope><scope>ABUWG</scope><scope>AFKRA</scope><scope>ALSLI</scope><scope>AZQEC</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>BYOGL</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>FRNLG</scope><scope>F~G</scope><scope>GNUQQ</scope><scope>K60</scope><scope>K6~</scope><scope>L.-</scope><scope>M0C</scope><scope>M2R</scope><scope>PIMPY</scope><scope>PQBIZ</scope><scope>PQBZA</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>PRINS</scope><scope>PYYUZ</scope><scope>Q9U</scope></search><sort><creationdate>20140701</creationdate><title>Information Technology for Fraud Detection</title><author>Coman, Dan-Marius ; Coman, Mihaela-Denisa ; Horga, Mihaela</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-proquest_journals_16858695763</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2014</creationdate><topic>Accounting policies</topic><topic>Accounting records</topic><topic>Auditing</topic><topic>Auditing procedures</topic><topic>Auditing standards</topic><topic>Audits</topic><topic>Boards of directors</topic><topic>Case studies</topic><topic>Compensation</topic><topic>Efficiency</topic><topic>Financial reporting</topic><topic>Financial statements</topic><topic>Forgery</topic><topic>Fraud</topic><topic>Fraud prevention</topic><topic>Information systems</topic><topic>Information technology</topic><topic>Intangible assets</topic><topic>Public sector</topic><topic>Software</topic><topic>Studies</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Coman, Dan-Marius</creatorcontrib><creatorcontrib>Coman, Mihaela-Denisa</creatorcontrib><creatorcontrib>Horga, Mihaela</creatorcontrib><collection>ProQuest Social Sciences Premium Collection</collection><collection>ProQuest Central (Corporate)</collection><collection>ABI/INFORM Collection</collection><collection>ABI/INFORM Global (PDF only)</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>ABI/INFORM Global (Alumni Edition)</collection><collection>Social Science Database (Alumni Edition)</collection><collection>ProQuest Central (Alumni) (purchase pre-March 2016)</collection><collection>ABI/INFORM Collection (Alumni Edition)</collection><collection>ProQuest Central (Alumni)</collection><collection>ProQuest Central UK/Ireland</collection><collection>Social Science Premium Collection</collection><collection>ProQuest Central Essentials</collection><collection>ProQuest Central</collection><collection>Business Premium Collection</collection><collection>East Europe, Central Europe Database</collection><collection>ProQuest One Community College</collection><collection>ProQuest Central</collection><collection>Business Premium Collection (Alumni)</collection><collection>ABI/INFORM Global (Corporate)</collection><collection>ProQuest Central Student</collection><collection>ProQuest Business Collection (Alumni Edition)</collection><collection>ProQuest Business Collection</collection><collection>ABI/INFORM Professional Advanced</collection><collection>ABI/INFORM Global</collection><collection>Social Science Database</collection><collection>Publicly Available Content Database</collection><collection>One Business</collection><collection>ProQuest One Business (Alumni)</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest Central China</collection><collection>ABI/INFORM Collection China</collection><collection>ProQuest Central Basic</collection><jtitle>Valahian journal of economic studies</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Coman, Dan-Marius</au><au>Coman, Mihaela-Denisa</au><au>Horga, Mihaela</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Information Technology for Fraud Detection</atitle><jtitle>Valahian journal of economic studies</jtitle><date>2014-07-01</date><risdate>2014</risdate><volume>5</volume><issue>3</issue><spage>85</spage><pages>85-</pages><issn>2067-9440</issn><eissn>2067-9440</eissn><abstract>The modern society simultaneously acknowledges a growth and diversification of the activity, and, also, the increased potential of the fraud. This case study focuses on the theoretical ideas regarding the concept of "fraud", and, also, the instruments and computer assisted techniques used to reveal it within the public institution. Throughout a theoretically applicable initiative, the present article tries to outline the characteristics of the IDEA instrument which is used by the Supreme Audit Institutions.</abstract><cop>Targoviste</cop><pub>De Gruyter Poland</pub><oa>free_for_read</oa></addata></record>
fulltext fulltext
identifier ISSN: 2067-9440
ispartof Valahian journal of economic studies, 2014-07, Vol.5 (3), p.85
issn 2067-9440
2067-9440
language eng
recordid cdi_proquest_journals_1685869576
source EBSCOhost Business Source Ultimate; Publicly Available Content Database; Social Science Premium Collection; ABI/INFORM Global
subjects Accounting policies
Accounting records
Auditing
Auditing procedures
Auditing standards
Audits
Boards of directors
Case studies
Compensation
Efficiency
Financial reporting
Financial statements
Forgery
Fraud
Fraud prevention
Information systems
Information technology
Intangible assets
Public sector
Software
Studies
title Information Technology for Fraud Detection
url http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-02-06T16%3A10%3A44IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Information%20Technology%20for%20Fraud%20Detection&rft.jtitle=Valahian%20journal%20of%20economic%20studies&rft.au=Coman,%20Dan-Marius&rft.date=2014-07-01&rft.volume=5&rft.issue=3&rft.spage=85&rft.pages=85-&rft.issn=2067-9440&rft.eissn=2067-9440&rft_id=info:doi/&rft_dat=%3Cproquest%3E3704635201%3C/proquest%3E%3Cgrp_id%3Ecdi_FETCH-proquest_journals_16858695763%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_pqid=1685869576&rft_id=info:pmid/&rfr_iscdi=true