Fuzzy MADM Approach for Rating of Process-Based Fraud

Solichul Huda · Riyanarto Sarno · Tohari Ahmad

38 citations0/0 files storedJournal of ICT Research and Applications

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Business Process Modeling and Analysis Multi-Criteria Decision Making Benford’s Law and Fraud Detection

Abstract

Process-Based Fraud (PBF) is fraud enabled by process deviations that occur in business processes. Several studies have proposed PBF detection methods; however, false decisions are still often made because of cases with low deviation. Low deviation is caused by ambiguity in determining fraud attribute values and low frequency of occurrence. This paper proposes a method of detecting PBF with low deviation in order to correctly detect fraudulent cases. Firstly, the fraudulence attributes are established, then a fuzzy approach is utilized to weigh the importance of the fraud attributes. Further, multi-attribute decision making (MADM) is employed to obtain a PBF rating according to attribute values and attribute importance weights. Finally, a decision is made whether the deviation is fraudulent or not, based on the PBF rating. Experimental validation showed that the accuracy and false discovery rate of the method were 0.92 and 0.33, respectively.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 38 citations exist upstream.

References

1996Fuzzy sets 2011A fuzzy VIKOR method for supplier selection based on entropy measure for objective weighting 2005Process Mining and Security: Detecting Anomalous Process Executions and Checking Process Conformance 2011A business process mining application for internal transaction fraud mitigation 2012The case for process mining in auditing: Sources of value added and areas of application 2012On the exploitation of process mining for security audits 2013Detection of Fraud in Financial Statements: French Companies as a Case Study

Cited by

2016Optimization Solar Farm site selection using Multi-Criteria Decision Making Fuzzy AHP and PROMETHEE: case study in Bali 2018Application of Analytic Hierarchy Process (AHP) and Simple Additive Weighting (SAW) methods in singer selection process 2020A Systematic Literature Review of Fraud Detection Metrics in Business Processes 2017Fraud detection on event log of bank financial credit business process using Hidden Markov Model algorithm 2016Fraud detection on event logs of goods and services procurement business process using Heuristics Miner algorithm

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.