Determining expected behaviour of fraudsters for a continuous audit system

oleh: Mathew A. Thomas, Rahul R. Marathe

Format: Article
Diterbitkan: Elsevier 2012-06-01

Deskripsi

This research attempts to determine the behaviour of fraudsters in a continuous audit system where the fraudsters have multiple options for committing fraud. The system is modelled as a Continuous Time Markov Chain where the state changes are caused by the fraudster's actions. The model uses a dynamic game with probabilistic transitions to determine the expected behaviour of the fraudster.