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Keywords: Fuzzy logic
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Journal Articles
A fuzzy‐based algorithm for auditors to detect elements of fraud in settled insurance claims
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2005) 20 (6): 632–644.
Published: 01 August 2005
... of processed claims. Design/methodology/approach We have used fuzzy math in combination with the expert systems technology to design this model system. Findings We develop a fuzzy logic based expert system that can identify and evaluate whether elements of fraud are involved in insurance claims...
Journal Articles
A fuzzy neural network for assessing the risk of fraudulent financial reporting
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2003) 18 (8): 657–665.
Published: 01 November 2003
... Logit model, especially in the prediction of fraud cases. Fuzzy logic, neural networks and probabilistic reasoning constitute the three cornerstones of soft computing (Zadeh, 1994). Unlike the traditional, hard computing, soft computing strives to model the pervasive imprecision of the real world...
Journal Articles
Fuzzy logic: application for audit risk and uncertainty
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (1999) 14 (3): 127–137.
Published: 01 April 1999
... that auditors deal with different types of uncertainty. This article describes different types of uncertainty and a relatively new method of dealing with uncertainty referred to as fuzzy logic. Fuzzy logic and fuzzy set theory have contributed greatly to the development of artificial intelligence and have...
