期刊名称：Journal of Digital Forensics, Security and Law
印刷版ISSN：1558-7215
电子版ISSN：1558-7223
出版年度：2009
卷号：1
期号：1701
页码：39-60
语种：English
出版社：Association of Digital Forensics, Security and Law
摘要：Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in enterprise systems. The steps in this process are: (1) threat monitoring-surveillance of security audit logs for ‘red flags, (2) automated extraction and analysis of data from audit trails, and (3) using forensic investigation techniques to determine whether a fraud has actually occurred. We demonstrate how mySAP, an enterprise system, can be used for audit trail analysis in detecting financial frauds; afterwards we use a case study of a suspected fraud to illustrate how to implement the methodology.
