商业/经济学

图像哈希和矢量数据库提高了财务报表欺诈检测的准确性

本研究提出了一种新颖的混合方法来增强扫描金融文件中的欺诈检测。

图1'模拟模型精度。
图1'模拟模型精度。
来源:SPE 222600。

石油和天然气行业的财务报表舞弊构成重大挑战,亟需先进的检测方法。本研究评估了整合两种方法的技术以提高扫描财务文档舞弊检测的有效性。该研究通过采用一种新颖的混合方法,克服了现有基于规则算法的局限性。该方法结合了一种加密技术,为文档图像生成独特的密码,从而可以通过密码比对来识别舞弊证据。

SPE_logo_CMYK_trans_sm.png
继续阅读,了解 SPE 会员资格
SPE会员:请在页面顶部登录以访问此会员专属内容。如果您还不是会员,但觉得JPT的内容很有价值,我们鼓励您加入SPE会员社区,以获得完整访问权限。
原文链接/JPT
Business/economics

Image Hashing and Vector Databases Improve Detection of Fraud in Financial Statements

This study presents a novel hybrid approach to enhance fraud detection in scanned financial documents.

Fig. 1—Model accuracy.
Fig. 1—Model accuracy.
Source: SPE 222600.

Financial-statement fraud in the oil and gas sector poses a significant challenge necessitating advanced detection methods. This study evaluates the effectiveness of integrating techniques from two approaches to enhance fraud detection in scanned financial documents. The research addresses limitations of existing rule-based algorithms by adopting a novel hybrid approach. The methodology incorporates an encryption technique to generate unique cryptography for document images, enabling fraud-evidence identification through cryptography comparisons.

×
SPE_logo_CMYK_trans_sm.png
Continue Reading with SPE Membership
SPE Members: Please sign in at the top of the page for access to this member-exclusive content. If you are not a member and you find JPT content valuable, we encourage you to become a part of the SPE member community to gain full access.