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1. 发明申请

US20070282617A1 System, method, and computer program product for forensic auditing 审中-公开
标题翻译：用于法医审核的系统，方法和计算机程序产品
公开(公告)号：US20070282617A1
公开(公告)日：2007-12-06
申请号：US11442303
申请日：2006-05-30
申请人： Frank Stech , Christopher Elsaesser , Kin Sing Leung , Mark Brown
发明人： Frank Stech , Christopher Elsaesser , Kin Sing Leung , Mark Brown
IPC分类号： G06Q10/00 , G06Q30/00
CPC分类号： G06Q40/02 , G06Q40/12
摘要： A system and method of determining whether fraudulent accounting activity may have taken place in a business. First, financial data regarding the business is received. A determination is then made as to whether any anomalies are present in the financial data. Such anomalies are referred to herein as “red flags”. Any given red flag may be a manifestation of one or more particular fraud tactics. Conversely, for any particular fraud tactic, a number of associated red flags may be present. For each of a plurality of fraud tactics, the number of red flags associated with the tactic is determined. For each fraud tactic having an associated red flag, a determination is made as to whether the tactic took place in view of the number of red flags that are associated with the tactic. A determination is then made as to whether fraudulent accounting has occurred, based on the number of tactics determined to have taken place. Finally, an indication as to an inference of fraud is generated.
摘要翻译：确定业务中是否发生欺诈性会计活动的系统和方法。首先，收到有关业务的财务数据。然后确定财务数据中是否存在任何异常。这种异常在这里被称为“红旗”。任何给定的红旗可能是一种或多种特定欺诈手段的表现。相反，对于任何特定的欺诈策略，可能存在多个关联的红旗。对于多个欺诈手段中的每一个，确定与该策略相关联的红旗的数量。对于具有相关联的红旗的每个欺诈策略，根据与该策略相关联的红旗的数量来确定该策略是否发生。然后根据确定已经发生的策略的数量确定是否发生了欺诈性会计。最后，产生关于欺诈推断的指示。

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