TY - GEN
T1 - Research about extracting and analyzing accounting data of company to detect financial fraud
AU - Kimin, Seo
AU - Jaemin, Choi
AU - Yong-seok, Choi
AU - Dong-chan, Lee
AU - Sangjin, Lee
PY - 2009
Y1 - 2009
N2 - Numbers of companies are using AMS (Accounting Management System) to manage their accounting data. In the case of large corporations they tend to use ERP (Enterprise Resources Planning), but except them most of companies use AMS to manage their accounting information. In the other words, every company is using some sort of digital data format to manage their accounting data. Therefore, if there is a tool to extract and analyze accounting data to detect any financial fraud, a forensic accountant can use it wisely. This paper introduces about forensic accounting and its related works, and shows a design of forensic accounting tool that could extract accounting data from a company's AMS and analyze them.
AB - Numbers of companies are using AMS (Accounting Management System) to manage their accounting data. In the case of large corporations they tend to use ERP (Enterprise Resources Planning), but except them most of companies use AMS to manage their accounting information. In the other words, every company is using some sort of digital data format to manage their accounting data. Therefore, if there is a tool to extract and analyze accounting data to detect any financial fraud, a forensic accountant can use it wisely. This paper introduces about forensic accounting and its related works, and shows a design of forensic accounting tool that could extract accounting data from a company's AMS and analyze them.
KW - Accounting management system
KW - Data mining
KW - Financial fraud
KW - Forensic accounting
KW - Fraud detection
UR - http://www.scopus.com/inward/record.url?scp=70350068245&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=70350068245&partnerID=8YFLogxK
U2 - 10.1109/ISI.2009.5137302
DO - 10.1109/ISI.2009.5137302
M3 - Conference contribution
AN - SCOPUS:70350068245
SN - 9781424441730
T3 - 2009 IEEE International Conference on Intelligence and Security Informatics, ISI 2009
SP - 200
EP - 202
BT - 2009 IEEE International Conference on Intelligence and Security Informatics, ISI 2009
T2 - 2009 IEEE International Conference on Intelligence and Security Informatics, ISI 2009
Y2 - 8 June 2009 through 11 June 2009
ER -