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1

Accounting frauds – review of advanced technologies to detect and prevent frauds

100%

Segal S. Y.

Economics and Business Review

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2016

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vol. 2(16)

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issue 4

45-64

EN

In past decades, accounting fraud has adversely affected economies worldwide. Therefore, effective measures and methods ought to be employed in order to efficiently prevent and detect accounting fraud in a rapidly changing and technology-based business environment. Data mining methods can assist in prevention and detection of fraudulent transactions as it enables the use of past cases of fraud to build models that can recognize and spot the risk of fraud and can design new techniques for preventing fraudulent financial reporting. This article reviews the concept of accounting fraud, and focuses on some of the available data mining tools and methodologies , as well as other commuter-based techniques and tools that are available to order to assist in preventing accounting fraud and detecting if fraudulent acts have been committed. The article asserts the importance of using the available computer-based and data mining techniques as a prevention mechanism by detecting financial statement fraud, concluding that data mining software propose a good supporting procedure which offers an effective solution to the problem of detecting fraudulent transactions and accounting frauds.

2

Information systems in the enterprises of highly technological economic sector and their impact on the safety of business entities

86%

Zhyvko Z., Slipa O.

Security Dimensions: International & National Studies

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2015

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vol. 14(14)

36-42

EN

The article covers the research of key aspects of information systems creation in highly technological economic sector (htEs), the analysis of their tasks and causes that influence information systems safety, the measures to implement information systems at the enterprises of highly technological economic sector. it has been noted that there is a threat for economic safety at the enterprises of HTES. The most appropriate ways to fulfill the tasks of modern information supply have been determined.

3

Zaawansowane technologie i zagrożenia ze strony organizacji terrorystycznych: psychologiczne aspekty procesu informacyjnego.

58%

pashentsev e. n.

Rocznik Bezpieczeństwa Międzynarodowego

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2016

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vol. 10

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issue 2

67-73

EN

Antiterrorist structures should consider opportunities and risks of advanced technologies which can influence the character, forms and efficiency of actions of terrorist organizations, and put forward the corresponding reorganization of counteraction to terrorism at national and international levels. These technologies can be developed on the basis of achievements of different research disciplines and, even more often, turn out to be a product of interdisciplinary efforts. The paper analyzes the ways of using cutting-edge technologies by terroristorganizations in the field of exerting an influence on individual and public consciousness, and also possible reaction to such threats.

PL

Struktury antyterrorystyczne uwzględniają możliwości i ryzyka technologii perspektywicznych, które mogą mieć wpływ, tak na charakter, formy i efektywność działalności organizacji terrorystycznych. Odpowiedniej przebudowy potrzebują również systemy przeciwdziałania terroryzmowi na poziomie narodowym i międzynarodowym. Technologie te mogą być opracowywane na podstawie osiągnięć różnych dyscyplin naukowych i częściej okazują się wytworem wysiłków interdyscyplinarnych. W artykule analizowane są możliwości wykorzystania technologii perspektywicznych przez organizacje terrorystyczne w obrębie wpływu na indywidualną i społeczną świadomość oraz możliwe odpowiedzi na tego typu zagrożenia.

Refine search results

1 Economics and Business Review

1 Rocznik Bezpieczeństwa Międzynarodowego

1 Security Dimensions: International & National Studies

1 Segal S. Y.

1 Slipa O.

1 Zhyvko Z.

1 pashentsev e. n.

2 2016

1 2015

Accounting frauds – review of advanced technologies to detect and prevent frauds

Information systems in the enterprises of highly technological economic sector and their impact on the safety of business entities

Zaawansowane technologie i zagrożenia ze strony organizacji terrorystycznych: psychologiczne aspekty procesu informacyjnego.