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A Novel Method to Detect False Financial Statement using Negative Selection Algorithm

U. Jothi Lakshmi Published in Security

International Journal of Applied Information Systems
Year of Publication: 2014
© 2013 by IJAIS Journal
10.5120/ijais14-451209
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  1. Jothi U Lakshmi. Article: A Novel Method to Detect False Financial Statement using Negative Selection Algorithm. International Journal of Applied Information Systems 7(9):1-5, September 2014. BibTeX

    @article{key:article,
    	author = "U. Jothi Lakshmi",
    	title = "Article: A Novel Method to Detect False Financial Statement using Negative Selection Algorithm",
    	journal = "International Journal of Applied Information Systems",
    	year = 2014,
    	volume = 7,
    	number = 9,
    	pages = "1-5",
    	month = "September",
    	note = "Published by Foundation of Computer Science, New York, USA"
    }
    

Abstract

Financial statement fraud is one of the biggest challenges in the modern business world. It affects various sectors of people including the fraudsters, auditor and the public. Above all the economic growth of a country diminishes adversely. So the need to prevent such fraud is very important. But as the fraudsters are so adaptive to new trends it is hard to develop a preventive mechanism. And the job of auditors is very much time consuming that the chance of misinterpretation is also high in nature. Hence this paper proposes a detection mechanism - that include artificial immune algorithm - is supposed to be capable of detecting false financial statement effectively.

Reference

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Keywords

FFS (False Financial Statement), Negative Selection Algorithm, Artificial Immune System.