{"id":"https://openalex.org/W433389158","doi":null,"title":"The Fraud Audit: Responding to the Risk of Fraud in Core Business Systems","display_name":"The Fraud Audit: Responding to the Risk of Fraud in Core Business Systems","publication_year":2011,"publication_date":"2011-06-09","ids":{"openalex":"https://openalex.org/W433389158","mag":"433389158"},"language":"en","primary_location":{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-024438954","doi":null,"is_oa":false,"landing_page_url":"https://bvbr.bib-bvb.de:443/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024438954&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"text"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5078627825","display_name":"Leonard W. Vona","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Leonard W. Vona","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5078627825"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.2299,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.95187542,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.17080000042915344,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.17080000042915344,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"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/T13509","display_name":"Accounting and Financial Management","score":0.09920000284910202,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"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/T10734","display_name":"Information and Cyber Security","score":0.09109999984502792,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/fraud-audit","display_name":"fraud audit","score":0.800000011920929},{"id":"https://openalex.org/keywords/fraud-risk","display_name":"fraud risk","score":0.9629999995231628},{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.6639999747276306},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.6669999957084656},{"id":"https://openalex.org/keywords/information-systems-security","display_name":"information systems security","score":0.48399999737739563}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.705893337726593},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6568044424057007},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5521855354309082},{"id":"https://openalex.org/C2164484","wikidata":"https://www.wikidata.org/wiki/Q5170150","display_name":"Core (optical fiber)","level":2,"score":0.5093468427658081},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.16112354397773743},{"id":"https://openalex.org/C76155785","wikidata":"https://www.wikidata.org/wiki/Q418","display_name":"Telecommunications","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-024438954","doi":null,"is_oa":false,"landing_page_url":"https://bvbr.bib-bvb.de:443/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024438954&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"text"},{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-027351283","doi":null,"is_oa":false,"landing_page_url":"http://lib.myilibrary.com?id=317663","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"software, multimedia"},{"id":"pmh:oai:cds.cern.ch:2732653","doi":null,"is_oa":false,"landing_page_url":"http://cds.cern.ch/record/2732653","pdf_url":null,"source":{"id":"https://openalex.org/S4306402195","display_name":"CERN Document Server (European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":null},{"id":"mag:433389158","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BB06559473","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":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2567126066","https://openalex.org/W3081588585","https://openalex.org/W3017566324","https://openalex.org/W6922545112","https://openalex.org/W2989478397","https://openalex.org/W3004231104","https://openalex.org/W2749499900","https://openalex.org/W2579494441","https://openalex.org/W2901348721","https://openalex.org/W617807106"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2016-06-24T00:00:00"}