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O pewnym modelu pozwalającym identyfikować k najbardziej podejrzanych rekordów w zbiorze danych księgowych w procesie wykrywania oszustw finansowych

100%

Baryła M.

Studia Ekonomiczne

2014

vol. 203

11-18,

Financial frauds lead to the disturbance of a normal development of stock markets. When they appear, the funds are not properly allocated, which has a negative impact on economic growth. In most cases, investors make decisions taking into consideration economic information presented by companies. Financial frauds substantially affect data included in financial statements. For this reason, it seems important to undertake steps aiming at fraud detection. A key role in this issue may be assumed by auditors who are responsible for identifying significant financial irregularities.

Analiza wielowymiarowa w wykrywaniu oszustw księgowych

100%

Tomanek J.

Studia Ekonomiczne

2014

vol. 192

155-169

The article introduces the reader to the subject of detection of the potential accounting fraud. One can get familiar with basic concepts and directions of the analysis of accounting records to detect potential fraud. After that, a method of identification of multivariate outliers is presented (in the view of classical and robust framework) as an example of a multi-dimensional analysis that could be used in the detection of anomalies. The analysis was performed in the R-project software.

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2 Studia Ekonomiczne

1 Baryła M.

1 Tomanek J.

2 2014

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O pewnym modelu pozwalającym identyfikować k najbardziej podejrzanych rekordów w zbiorze danych księgowych w procesie wykrywania oszustw finansowych

Analiza wielowymiarowa w wykrywaniu oszustw księgowych