打开ERP系统数据以检测职业欺诈
Open ERP System Data For Occupational Fraud Detection
摘要：
最近的估计报告称，公司因职业欺诈而损失了5%的收入。由于大多数中型和大型公司采用企业资源规划（ERP）系统来跟踪有关其业务流程的大量信息，因此研究人员过去对通过ERP系统数据自动检测欺诈感兴趣。然而，目前在这一领域的研究受到阻碍，因为企业资源规划系统数据不公开，无法用于开发和比较欺诈检测方法。因此，我们努力生成包括正常业务运营和欺诈的公共ERP系统数据。我们提出了一种通过严肃的游戏生成ERP系统数据的策略，与审计专家合作模拟各种欺诈场景，并从模拟的生产到库存的生产公司与多个研究参与者生成数据。我们将生成的数据聚合成可用于ERP系统中欺诈检测的数据集，并向公众提供原始数据和聚合数据，以允许在ERP系统数据上开放开发和比较欺诈检测方法。
英文摘要：
Recent estimates report that companies lose 5% of their revenue to occupational fraud. Since most medium-sized and large companies employ Enterprise Resource Planning (ERP) systems to track vast amounts of information regarding their business process, researchers have in the past shown interest in automatically detecting fraud through ERP system data. Current research in this area, however, is hindered by the fact that ERP system data is not publicly available for the development and comparison of fraud detection methods. We therefore endeavour to generate public ERP system data that includes both normal business operation and fraud. We propose a strategy for generating ERP system data through a serious game, model a variety of fraud scenarios in cooperation with auditing experts, and generate data from a simulated make-to-stock production company with multiple research participants. We aggregate the generated data into ready to used datasets for fraud detection in ERP systems, and supply both the raw and aggregated data to the general public to allow for open development and comparison of fraud detection approaches on ERP system data.
机构、总结、中文摘要均由AI分析而来，可能存在错误，请以论文正文为准。
