By Topic

Research about extracting and analyzing accounting data of company to detect financial fraud

Sign In

Cookies must be enabled to login.After enabling cookies , please use refresh or reload or ctrl+f5 on the browser for the login options.

Formats Non-Member Member
$33 $13
Learn how you can qualify for the best price for this item!
Become an IEEE Member or Subscribe to
IEEE Xplore for exclusive pricing!
close button

puzzle piece

IEEE membership options for an individual and IEEE Xplore subscriptions for an organization offer the most affordable access to essential journal articles, conference papers, standards, eBooks, and eLearning courses.

Learn more about:

IEEE membership

IEEE Xplore subscriptions

5 Author(s)
Kimin Seo ; Center for Information Security and Technologies, Digital Forensic Research Center, Korea University, Seoul, Republic of Korea ; Jaemin Choi ; Yong-seok Choi ; Dong-chan Lee
more authors

Numbers of companies are using AMS (Accounting Management System) to manage their accounting data. In the case of large corporations they tend to use ERP (Enterprise Resources Planning), but except them most of companies use AMS to manage their accounting information. In the other words, every company is using some sort of digital data format to manage their accounting data. Therefore, if there is a tool to extract and analyze accounting data to detect any financial fraud, a forensic accountant can use it wisely. This paper introduces about forensic accounting and its related works, and shows a design of forensic accounting tool that could extract accounting data from a company's AMS and analyze them.

Published in:

Intelligence and Security Informatics, 2009. ISI '09. IEEE International Conference on

Date of Conference:

8-11 June 2009