TY  - JOUR
AB  - A perennial problem in fraud detection is the need to identify potential fraudsters. One recent area of interest has been the use of computers to combat fraud and identify potential fraudsters, for example Leinicke et al. and Daniele both described the application of ‘computer fraud auditing’ to a number of situations and highlighted examples where computers have played an important role in making detective activities cost effective. Doig and Graham examined measures taken by the Intervention Board using the database operated by EC Customs agencies to ensure that audit checks were concentrated in sectors of undertakings where the risk of fraud was especially high and Dixon noted that computers can assist in the flagging of potentially fraudulent claims through an automated search for various fraud indicators.
VL  - 3
IS  - 4
SN  - 1359-0790
DO  - 10.1108/eb025733
UR  - https://doi.org/10.1108/eb025733
AU  - James Simon
AU  - Wallschutzky Ian
AU  - Collier Paul
PY  - 1996
Y1  - 1996/01/01
TI  - The Electronic Submission of Returns and the Detection of Tax Evasion
T2  - Journal of Financial Crime
PB  - MCB UP Ltd
SP  - 349
EP  - 352
Y2  - 2024/04/23
ER  -