... analytics to parse unstructured data provides IAFs with a comprehensive understanding of their client’s business (Richins et al., 2017) leading to better fraud detection (Schneider et al., 2015). This transforms the IAF (Dai and Vasarhelyi, 2016 ; Earley, 2015). Reporting to the corporate...

... contained in brainstorming (e.g. low-quality discussions and production blocking) and improve the overall effectiveness of fraud detection. Based on different behavior and consequences, Reurink (2016) classifies financial fraud into three types: financial statement fraud, financial scams and fraudulent...

...Tyge-F. Kummer; Kishore Singh; Peter Best Purpose – The purpose of this study is to investigate the effectiveness of fraud detection instruments in not-for-profit (NFP) organizations. Not-for-profit organizations rely on trust and volunteer support. They are often small in size and do not have...