Data-oriented ensemble predictor based on time series classifiers for fraud detection

Bastos, Lucas; Pfeiff, Geam; Oliveira, Ramon de; Oliveira, Helder; Tostes, Maria Emília de Lima; Zeadally, Sherali; Cerqueira, Eduardo; Rosário, Denis

doi:10.1016/j.epsr.2023.109547

Electric Power Systems Research

2023

DOI: 10.1016/j.epsr.2023.109547

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Data-oriented ensemble predictor based on time series classifiers for fraud detection

Lucas Bastos

Geam Pfeiff

Ramon de Oliveira

et al.

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2024

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Enhancing Fraud Detection Capacities: The Role of Auditor Training, Professional Skepticism, and Integrity in Government Internal Control Mechanisms in Indonesia

Nurleni,

Darmawati,

Mediaty

2024

RGSA

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Purpose: This research exploration the impact of auditor experience, training, professional skepticism, and integrity on fraud detection abilities. Method: This research uses a quantitative method to collect data and analyze the relationship between auditor experience, training, professional doubt, and integrity on the ability to detect fraud. The study population consisted of internal auditors at the Selayar Islands Regional Inspectorate Office, Jeneponto, and Takalar, South Sulawesi Province, Indonesia. From this population, n=53 was taken as a sample using a purposive sampling technique. Result and Conclusion: The findings, obtained through multiple regression analysis, reveal that while experience does not significantly affect fraud detection, training, auditor skepticism, and integrity have a notable impact. Specifically, training and the auditor's professional skepticism are crucial in enhancing fraud detection capabilities, with integrity showing a robust influence. Implication of the research: The contribution this research for government make a valuable contributions to formulating anti-corruption policies. It is important to emphasize the need for transparency and accountability in government practices, as well as focused auditor training in developing nations. Originality/value: The novelty of this research lies in examining the combined impact of auditor experience, training, professional skepticism, and integrity on fraud detection abilities within the specific context of government internal auditors in developing nations.

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Enhancing Fraud Detection Capacities: The Role of Auditor Training, Professional Skepticism, and Integrity in Government Internal Control Mechanisms in Indonesia

Nurleni,

Darmawati,

Mediaty

2024

RGSA

View full text Add to dashboard Cite

show abstract

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Data-oriented ensemble predictor based on time series classifiers for fraud detection

Cited by 1 publication

References 32 publications

Enhancing Fraud Detection Capacities: The Role of Auditor Training, Professional Skepticism, and Integrity in Government Internal Control Mechanisms in Indonesia

Enhancing Fraud Detection Capacities: The Role of Auditor Training, Professional Skepticism, and Integrity in Government Internal Control Mechanisms in Indonesia

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