{"id":"https://openalex.org/W1548034336","doi":null,"title":"A framework for Internal Fraud Risk Reduction at IT Integrating Business Processes","display_name":"A framework for Internal Fraud Risk Reduction at IT Integrating Business Processes","publication_year":2009,"publication_date":"2009-01-01","ids":{"openalex":"https://openalex.org/W1548034336","mag":"1548034336"},"language":"en","primary_location":{"id":"pmh:oai:documentserver.uhasselt.be:1942/7890","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/1942/7890","pdf_url":null,"source":{"id":"https://openalex.org/S4306401926","display_name":"Document Server@UHasselt (UHasselt)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I878454856","host_organization_name":"Hasselt University","host_organization_lineage":["https://openalex.org/I878454856"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://hdl.handle.net/1942/7890","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5085007639","display_name":"Mieke Julie Jans","orcid":"https://orcid.org/0000-0002-9171-2403","observed_orcids":["https://orcid.org/0000-0002-9171-2403"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mieke Jans","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-9171-2403","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5060051034","display_name":"Nadine Lybaert","orcid":"https://orcid.org/0000-0002-8037-8606","observed_orcids":["https://orcid.org/0000-0002-8037-8606"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nadine Lybaert","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-8037-8606","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5042634804","display_name":"Koen Vanhoof","orcid":"https://orcid.org/0000-0001-7084-4223","observed_orcids":["https://orcid.org/0000-0001-7084-4223"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Koen Vanhoof","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-7084-4223","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.8801,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.87911941,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10703","display_name":"Business Process Modeling and Analysis","score":0.46459999680519104,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10703","display_name":"Business Process Modeling and Analysis","score":0.46459999680519104,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13720","display_name":"Benford\u2019s Law and Fraud Detection","score":0.08179999887943268,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.07039999961853027,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-fraud","display_name":"internal fraud","score":0.9980000257492065},{"id":"https://openalex.org/keywords/fraud-risk-reduction","display_name":"fraud risk reduction","score":0.9520000219345093},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.8539999723434448},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.9900000095367432},{"id":"https://openalex.org/keywords/business-process-integration","display_name":"business process integration","score":0.6499999761581421},{"id":"https://openalex.org/keywords/information-technology","display_name":"information technology","score":0.675000011920929},{"id":"https://openalex.org/keywords/data-mining","display_name":"data mining","score":0.9179999828338623}],"concepts":[{"id":"https://openalex.org/C111335779","wikidata":"https://www.wikidata.org/wiki/Q3454686","display_name":"Reduction (mathematics)","level":2,"score":0.5623232126235962},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5365047454833984},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.4744839668273926},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3755078613758087},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.34416699409484863},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.13141149282455444},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:documentserver.uhasselt.be:1942/7890","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/1942/7890","pdf_url":null,"source":{"id":"https://openalex.org/S4306401926","display_name":"Document Server@UHasselt (UHasselt)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I878454856","host_organization_name":"Hasselt University","host_organization_lineage":["https://openalex.org/I878454856"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},{"id":"mag:1548034336","doi":null,"is_oa":false,"landing_page_url":"https://doclib.uhasselt.be/dspace/handle/1942/7890","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:documentserver.uhasselt.be:1942/7890","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/1942/7890","pdf_url":null,"source":{"id":"https://openalex.org/S4306401926","display_name":"Document Server@UHasselt (UHasselt)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I878454856","host_organization_name":"Hasselt University","host_organization_lineage":["https://openalex.org/I878454856"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":42,"referenced_works":["https://openalex.org/W285839185","https://openalex.org/W1517113043","https://openalex.org/W1531110464","https://openalex.org/W1532289425","https://openalex.org/W1565377632","https://openalex.org/W1572005155","https://openalex.org/W1573779543","https://openalex.org/W1601129096","https://openalex.org/W1605311381","https://openalex.org/W1933130724","https://openalex.org/W1966510486","https://openalex.org/W1968980002","https://openalex.org/W1970532985","https://openalex.org/W1972874862","https://openalex.org/W1973533434","https://openalex.org/W1977100389","https://openalex.org/W1982455127","https://openalex.org/W2000832852","https://openalex.org/W2012188461","https://openalex.org/W2015670750","https://openalex.org/W2028202113","https://openalex.org/W2040290480","https://openalex.org/W2040661907","https://openalex.org/W2061901927","https://openalex.org/W2077949207","https://openalex.org/W2079228007","https://openalex.org/W2084958887","https://openalex.org/W2085573882","https://openalex.org/W2100352842","https://openalex.org/W2105809068","https://openalex.org/W2108369326","https://openalex.org/W2113377603","https://openalex.org/W2123504579","https://openalex.org/W2125038043","https://openalex.org/W2125820445","https://openalex.org/W2133841540","https://openalex.org/W2135085154","https://openalex.org/W2150299397","https://openalex.org/W2150674485","https://openalex.org/W2167287136","https://openalex.org/W2167374789","https://openalex.org/W3127599935"],"related_works":["https://openalex.org/W2104984601","https://openalex.org/W2568148045","https://openalex.org/W2074923226","https://openalex.org/W2209642643","https://openalex.org/W2299096326","https://openalex.org/W2108669402","https://openalex.org/W4376459942","https://openalex.org/W2788155235","https://openalex.org/W2584896808","https://openalex.org/W2940442446"],"abstract_inverted_index":{"Fraud":[0],"is":[1,8],"a":[2,18,104,146],"million":[3],"dollar":[4],"business":[5,135],"and":[6,14,40,84,132],"it":[7,88],"increasing":[9],"every":[10],"year.":[11],"Both":[12],"internal":[13,82,95],"external":[15,38],"fraud":[16,39,72,83,96],"present":[17,122],"substantial":[19],"cost":[20],"to":[21,42,52,61,64,93,108,144],"our":[22,53],"economy":[23],"worldwide.":[24],"A":[25],"review":[26],"of":[27,46,87,140],"the":[28,33,77,85,123,129,138],"academic":[29,34,90,130],"literature":[30,131],"learns":[31],"that":[32],"community":[35],"only":[36],"addresses":[37],"how":[41,60],"detect":[43,65],"this":[44,112,119,141],"type":[45],"fraud.":[47],"Little":[48],"or":[49],"no":[50],"effort":[51],"knowledge":[54],"has":[55],"been":[56],"put":[57],"in":[58,81,89,106],"investigating":[59],"prevent":[62],"\u00e1nd":[63],"\u00ednternal":[66],"fraud,":[67],"what":[68],"we":[69,121],"call":[70],"\u2018internal":[71],"risk":[73,97],"reduction\u2019.":[74],"Taking":[75],"together":[76],"urge":[78],"for":[79],"research":[80,92],"lack":[86],"literature,":[91],"reduce":[94],"forces":[98],"itself":[99],"on.":[100],"Only":[101],"after":[102],"having":[103],"framework":[105,142],"which":[107],"implement":[109],"empirical":[110],"research,":[111],"topic":[113],"can":[114],"further":[115],"be":[116],"investigated.":[117],"In":[118],"paper":[120],"IFR\u00b2":[124],"framework,":[125],"deduced":[126],"from":[127,133],"both":[128],"current":[134],"practices,":[136],"where":[137],"core":[139],"suggests":[143],"use":[145],"data":[147],"mining":[148],"approach":[149]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":3}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2016-06-24T00:00:00"}