Applied Models for Fraud and Abuse Counteraction Cover Image

Приложни модели за противодействие на измами и злоупотреби
Applied Models for Fraud and Abuse Counteraction

Author(s): Dimiter Dinev
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: modelling; fraud; detection; prevention; fraud risk assessment; investigation; accounting fraud; concealment; conspiracy
Summary/Abstract: Modelling is a cognitive process related to the description of the behaviour and actions of individuals (groups), processes, phenomena and events developing and using different models – mathematical, statistical, simulation, descriptive etc. The aim of this article is to present a literature review of the descriptive models created and updated by the author, concerning the processes of counteracting economic fraud and abuse, named as follows: “Dinev’s Compass for Fraud Detection®”, “3D Fraud Risk Assessment Model®”, “The Investigation Puzzle” and “MITKO® – model for recognizing and detecting accounting fraud”.