ABDALLAH A.A. JABARI, 041524253025 (2018) FRAUD DETECTION: USING OF DATA MINING IN ACCOUNTING INFORMATION SYSTEM. Thesis thesis, Universitas Airlangga.

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Abstract

Fraud detection is the identification of fraudulent behavior once it has occurred. Once detection has occurred action can be taken to limit the fraudulent activity. Fraud detection methods are in a constant state of change or flux due to the nature of fraud. The process of data mining is one of methods for obtain the required data for analysis, study, take preventive measures, administrative decisions and fraud detection. This study aims at detecting fraud in evading the payment of the cheques and promissory notes payable by the customer in the Palestinian work environment and enforcing them on one of the largest Palestinian companies that use the system of sale by installments through promissory notes and cheques very large through the extraction of data from the accounting information system. A qualitative research methodology is adopted in undertaking the investigation to understand the actual conduct of practices that aims to recommend improvements for fraud control and detection it and prevent it through data mining and analyze them and making decision for solution these problems. The results indicate that the company has a lot of cheques and promissory notes that are not paid very much therefore the company suffers from this scourge very much by many fraudulent customers, which affects its activities and profits. The data was mining from the accounting information system "Priority" which is using in this company. The research methodology was used these data according to the Microsoft Excel and analysis and extract the results related to the detection of this problem and prove the existence of this problem. Based on the research that aims at how to detect fraud through the data mining by the accounting information systems and the results connected to the researcher has already been detected fraud in the company to which the research was applied. As a result, the study provides information on the causes of this problem and solutions and suggestions that help to reduce them very significantly and therefore the researcher sees the need to participate between all competent authorities concerned with these matters to eliminate this scourge that threatens companies in particular and the State and society in general.

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