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Link analysis for fraud detection
Author(s) -
Tackett James A.,
Wolf Fran
Publication year - 2012
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.21764
Subject(s) - misconduct , the internet , digital transformation , business , computer science , computer security , internet privacy , world wide web , political science , law
The past ten years have witnessed a remarkable transformation in the way companies and customers interact with one another. Almost every office and household has an Internet connection along with some type of wireless capability. But everything comes at a price, and we pay for our increased computer speed and efficiency with new opportunities for fraudsters. However, people conducting routine digital activities do leave an information trail. Under the right circumstances, this digital library of automatically generated data can be used to detect fraud or misuse of company resources. So, many companies are using Link Analysis (LA) as an effective tool for organizing this digital information when looking for fraud or employee misconduct. This article presents an overview of LA—and explains how your company can use it to detect possible fraud. © 2012 Wiley Periodicals, Inc.