A Meta-Model for Real-Time Fraud Detection in ERP Systems

dc.contributor.author Fuchs, Anna
dc.contributor.author Fuchs, Kevin
dc.contributor.author Gwinner, Fabian
dc.contributor.author Winkelmann, Axel
dc.date.accessioned 2020-12-24T20:29:05Z
dc.date.available 2020-12-24T20:29:05Z
dc.date.issued 2021-01-05
dc.description.abstract Fraud is a worldwide issue affecting almost every organization once in a time. Recent studies have shown that fraudulent behavior impacts up to 5 % of a companies annual revenue. Information systems (IS) have become an integral part of every modern organization. They contain the data foundation of the entire company and thereby supporting business processes and day-to-day transactions. Although an IS usually contains control mechanisms to prevent different kinds of fraud, these mechanisms look insufficient, considering the role of IS in many fraud cases. Since many cases from different companies have shown the need for an appropriate countermeasure, we want to develop an application that efficiently detects fraud and fraudulent behavior. Therefore, we conducted a structured literature review and a qualitative survey to apply the design science research (DSR) methodology and derive requirements for a fraud detection system (FDS). As a result, we present a meta-model for a FDS for enterprise resource planning (ERP) systems. We also provide application requirements, principles, and features that define areas for further research.
dc.format.extent 10 pages
dc.identifier.doi 10.24251/HICSS.2021.856
dc.identifier.isbn 978-0-9981331-4-0
dc.identifier.uri http://hdl.handle.net/10125/71477
dc.language.iso English
dc.relation.ispartof Proceedings of the 54th Hawaii International Conference on System Sciences
dc.rights Attribution-NonCommercial-NoDerivatives 4.0 International
dc.rights.uri https://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subject Machine Learning and Cyber Threat Intelligence and Analytics
dc.subject design science research
dc.subject enterprise resource planning
dc.subject erp system
dc.subject fraud detection
dc.subject meta-model
dc.title A Meta-Model for Real-Time Fraud Detection in ERP Systems
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