مقاله انگلیسی کشف تقلب مالی با استفاده از تکنیک های داده کاوی:
Abstract
Keywords
Introduction
Types of financial fraud
Methodology
Literature review
Results
Conclusion and future work
CRediT authorship contribution statement
Declaration of Competing Interest
Acknowledgment
References
Abstract
This paper gives a comprehensive revision of the state-of-the-art research in detecting financial fraud from 2009 to 2019 inclusive and classifying them based on their types of fraud and data mining technology utilized in detecting financial fraud. The review result yielded a sample of 75 relevant articles (58 conference papers with 17 peer-reviewed journal articles) that are categorized into four main groups (bank fraud, insurance fraud, financial statement fraud, and cryptocurrency fraud). The study shows that 34 data mining techniques were used to identify fraud throughout various financial applications. The SVM is found to be one of the most widely used financial fraud detection techniques that carry about 23% of the overall study, followed by both Naïve Bayes and Random Forest, resulting in 15%. The results of our comprehensive review revealed that most data mining techniques are extensively implemented to bank fraud and insurance fraud with a total of 61 research studies out of 75 that constitute the largest portion equal to 81.33% of the overall number of papers. This review provides a good reference source in guiding the detection of financial fraud for both academic and practical industries with useful information on the most significant data mining techniques used and shows the list of countries that are exposed to financial fraud. Our review contributes by expanding the sample of the reviewed articles that were not included by previous research and presents a summary of the prominent works done by various researchers in the field of financial fraud.
Introduction
Over the past years, a technological revolution has occurred on the Internet that paved to the emergence of modern services especially in e-commerce and money transfer. E-commerce is one of the many economic domains in information and communications technology that contributed to business improvement, paved the way for managing medium and small companies, reducing costs and saving time, and increasing productivity [1]. The growth in ecommerce enabled most companies and organizations to perform their financial transactions electronically through the adoption of payment systems such as Healthcare Insurance systems, Telecommunication systems, and the Financial Sector. Lately, there is a noticeable rise in the number of financial transactions due to the large adoption of Internet bank services and financial institutions as well as e-commerce