Ph.D. (Computer Science) / Thanks to several advancements in communication technologies, the world today is a highly connected society promoting business transformations that highlight improved efficiency [1]. Unfortunately, systems developed for an increasingly connected world are also subject to increases in change, complexity and risk – the same connectedness that makes lives easier also signifies that any negative influences can be more difficult to handle and contain [2]. Multi-agent systems have been touted as ideal solutions to realising the required complexities across wide and varied problem domains that range from manufacturing [3] to eco-system management [4] to construction [5]. In an increasingly connected world, complex problems may require that various multi-agent systems work together in order to accomplish larger, overarching objectives. A fraud detection system, for example, could comprise a number of multi-agent systems, each designated to fulfil a very specific and important fraud detection task. The success of the fraud detection system will then depend on each of the various multi-agent systems’ abilities to achieve allocated goals and thus, contribute towards efforts to detect fraud accurately. Depending on factors that include objective and environment type, fraud detection tasks may entail working with numerous disparate systems [6] – it is possible that agent designs that are different from the rest of the fraud detection system must be implemented.Such inconsistency between multi-agent systems could potentially lead to conflicting goals, thereby jeopardising the resolution of the fraud detection system’s overall objectives. A further complication that may arise is the continuously changing financial services landscape – fraud detection systems must not only contend with the creativity of fraudsters, but should also be acutely aware of when day-to-day processes have changed due to recent innovations or technological advancements in the domain. Existing fraud detection methodologies may therefore need to be updated frequently in order to remain sufficiently informed of current developments. An agent-based fraud detection model was thus developed to assist anti-fraud professionals in the classification of day-to-day financial transactions. The proposed model comprises a number of multi-agent systems, each incorporated to add a particular aspect of the criminal justice process in investigating incidences of potential crime. By having agents emulate the various tasks that are involved in dealing with a crime, it is anticipated that the resulting fraud detection system will be able to achieve similar successes from applying the same procedure. In order to successfully develop the fraud detection model, an architecture for implementing a collaborative community of multi-agent subsystems for a dynamic environment was also developed. The architecture is intended to allow each multi-agent subsystem member to adapt to changes in the environment while ensuring that teamwork links are maintained amongst the different subsystems.

Prior research on combating commercial crime has focused predominantly on the responsibilities of auditors and ex post facto forensic investigations. This dissertation aims rather to delve into the meta-theoretical philosophy of commercial crime prevention and the role that forensic accountants can play in this regard, postulating that proactive prevention of commercial crimes is a more effective approach. The BRICS countries (Brazil, Russia, India, China and South Africa) were chosen for deeper level analysis, based on their strong growth potential coupled with high levels of commercial crime. While the majority of the research centred around commercial crime prevention strategies for the BRICS countries, a secondary objective was to expand the research field associated with forensic accounting, so as to encourage research into incorporating more preventative strategies. Subsequently, from the literature review and philosophical analysis performed, this dissertation establishes that developing prevention strategies for commercial crime is a philosophical and also a feasible possibility in the BRICS countries. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014

Prior research on combating commercial crime has focused predominantly on the responsibilities of auditors and ex post facto forensic investigations. This dissertation aims rather to delve into the meta-theoretical philosophy of commercial crime prevention and the role that forensic accountants can play in this regard, postulating that proactive prevention of commercial crimes is a more effective approach. The BRICS countries (Brazil, Russia, India, China and South Africa) were chosen for deeper level analysis, based on their strong growth potential coupled with high levels of commercial crime. While the majority of the research centred around commercial crime prevention strategies for the BRICS countries, a secondary objective was to expand the research field associated with forensic accounting, so as to encourage research into incorporating more preventative strategies. Subsequently, from the literature review and philosophical analysis performed, this dissertation establishes that developing prevention strategies for commercial crime is a philosophical and also a feasible possibility in the BRICS countries. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-12-01T15:32:22Z No. of bitstreams: 2 Alberto Messias Rodrigues Bastos. .pdf: 942019 bytes, checksum: 8c39f81378247ca84c7c3827a6192e3a (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-12-01T15:32:22Z (GMT). No. of bitstreams: 2 Alberto Messias Rodrigues Bastos. .pdf: 942019 bytes, checksum: 8c39f81378247ca84c7c3827a6192e3a (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-05 / The objective of this research is to understand, analyze and describe the perception of accounting expertise of teachers in Accounting courses in higher education institutions in the city of S??o Paulo, on interdisciplinarity and its importance in the formation of counters. To achieve the goal, it was used in a first stage, the exploratory study through documentary and bibliographic research, summarizing what has been researched, findings and conclusions agreed. The second stage had consisted in data collection, which occurred through semi-structured interviews involving accounting expertise teachers. This last step involved a sample of four higher education institutions providing the course in Accounting in classroom mode in S??o Paulo, and aimed to determine whether the interdisciplinariade is known and practiced by teachers and if they perceive their purpose in teaching practice. The results showed that the IES approach interdisciplinarity in the pedagogical project of the course, following the guidelines of Resolution (CNE / CES) No. 10/2004. The information obtained in the interviews, confirm the existing literature, as interdisciplinarity be important in the formation of the counter, although its practice occurs modestly, showing that there is a gap between the spoken and effectively practiced by the teachers interviewed. / O objetivo desta pesquisa ?? conhecer, analisar e descrever a percep????o de professores de per??cia cont??bil em cursos de Ci??ncias Cont??beis em institui????es de ensino superior na cidade de S??o Paulo, sobre a interdisciplinaridade e sua import??ncia na forma????o dos contadores. Para atingir o objetivo, utilizou-se em uma primeira etapa, o estudo explorat??rio por meio de pesquisa documental e bibliogr??fica, sumariando o que j?? foi pesquisado, achados e conclus??es consensuais. A segunda etapa consitiu na coleta de dados, que ocorreu por meio de entrevistas semiestruturadas envolvendo professores de per??cia cont??bil. Esta ??ltima etapa, envolveu uma amostra de quatro institui????es de ensino superior que ministram o curso de Ci??ncias Cont??beis na modalidade presencial na cidade de S??o Paulo, e teve como objetivo, verificar se a interdisciplinariade ?? conhecida e praticada pelos docentes e se os mesmos percebem sua finalidade na pr??tica pedag??gica. Os resultados demonstraram que as IES abordam a interdisciplinaridade no projeto pedag??gico do curso, seguindo as orienta????es da Resolu????o (CNE/CES) N??. 10/2004. As informa????es obtidas nas entrevistas, confirmam a literatura existente, quanto a interdisciplinaridade ser importante na forma????o do contador, embora sua pr??tica ocorra de forma modesta, evidenciando que h?? uma lacuna entre o falado e o efetivamente praticado pelos professores entrevistados.

The topic of this diploma thesis is the Forensic Accounting, which is related to the accounting fraud. Literature review is a chapter devoted to the characteristics of accounting fraud, damage caused by fraudulent behavior and punishment. There is also an information from global economic fraud surveys performed by top consulting company. In this diploma work is a chapter about internal control system, with prerequisites for its functioning and used tools. The last part of literature review is about method of forensic accounting. These methods are used in the practical part a tested on financial statements, processed according to Czech accounting standards, of chosen company. Then in the practical part is an evaluation of internal control system, which is described in detail. Another part is dedicated to the accounting crime committed in the chosen company. Even though that accounting crime was committed, current state of internal control system of chosen company is very good. The analysis which was retroactively done indicates a possible risk of accounting fraud just in this period. These forensic methods were applied also for another years and it has been shown that accounting gives a true and fair view.

Although the financial and social implications of the recent major corporate scandals like Enron, Parmalat and Fidentia (Cameron, 2007) were extremely severe and the reputation of the external auditor scarred, one could state that never before was the role of the external auditor so much under the spotlight and the global focus on fraud and corruption so intense. So, for example was the passing of the Sarbanes Oxley Act and S AS 99 in the United States merely as a direct consequence of a post-Enron remedial action (Silverstone and Sheetz, 2004:11-14). Not only globally, but also in South Africa, the focus shifted from mere expressions of opinions on financial statements to a greater awareness, detection and control of commercial crime. This is substantiated by what appears to be the large growth in private forensic investigative and accounting groups, increasing governmental investigative units and extensive media coverage of fraud and corruption scandals (i.e. Shaik, Leisurenet and Fidentia). The objective of this study is to highlight the important role(s) and prominence of South African forensic accountants through a conceptualization and clarification of: • the term "forensic accountant", • the services rendered by forensic accountants and the demand for forensic-related services, and • the importance of perceived benefits of forensic accounting training. The main objective of this study is therefore to determine a core curriculum content of topics of knowledge and skills required, which is essential to the training of a forensic accountant in South Africa. From the literature review and empirical survey, a definition for a forensic accountant is proposed, it was found that the future demand and interest in forensic-related services will increase, that benefits obtained from forensic accounting education were significant and a core curriculum of 46 forensic accounting topics were identified and ranked in terms of importance. / Thesis (M.Com. (Management Accounting))--North-West University, Potchefstroom Campus, 2009.

Although the financial and social implications of the recent major corporate scandals like Enron, Parmalat and Fidentia (Cameron, 2007) were extremely severe and the reputation of the external auditor scarred, one could state that never before was the role of the external auditor so much under the spotlight and the global focus on fraud and corruption so intense. So, for example was the passing of the Sarbanes Oxley Act and S AS 99 in the United States merely as a direct consequence of a post-Enron remedial action (Silverstone and Sheetz, 2004:11-14). Not only globally, but also in South Africa, the focus shifted from mere expressions of opinions on financial statements to a greater awareness, detection and control of commercial crime. This is substantiated by what appears to be the large growth in private forensic investigative and accounting groups, increasing governmental investigative units and extensive media coverage of fraud and corruption scandals (i.e. Shaik, Leisurenet and Fidentia). The objective of this study is to highlight the important role(s) and prominence of South African forensic accountants through a conceptualization and clarification of: • the term "forensic accountant", • the services rendered by forensic accountants and the demand for forensic-related services, and • the importance of perceived benefits of forensic accounting training. The main objective of this study is therefore to determine a core curriculum content of topics of knowledge and skills required, which is essential to the training of a forensic accountant in South Africa. From the literature review and empirical survey, a definition for a forensic accountant is proposed, it was found that the future demand and interest in forensic-related services will increase, that benefits obtained from forensic accounting education were significant and a core curriculum of 46 forensic accounting topics were identified and ranked in terms of importance. / Thesis (M.Com. (Management Accounting))--North-West University, Potchefstroom Campus, 2009.

Made available in DSpace on 2016-03-15T19:32:35Z (GMT). No. of bitstreams: 1 Robson Maciel Silva.pdf: 1241603 bytes, checksum: 515da6e8c7fa458a6b4474db6123b102 (MD5) Previous issue date: 2012-02-01 / Accounting has become in recent years, a fundamental instrument for trade relations and commerce, a provider of relevant information to its users in making strategic decisions. In this interval Forensic Accounting surges and bone with the responsible for collection, preservation, restoration and analysis of evidence of financial information, presenting the facts and evidence that can be accepted in courts in triggering litigation involving corporate fraud. However, research study relating to aforementioned subject is largely unexplored and there is recognition by the academic, this fact is evidenced by the absence of reasonable amount of scientific articles, laws or professional orientation. Given this scenario, the study seeks to contribute to the elucidation and exploitation of Forensic Accounting in Brazil,identifying which are the basic procedures to perform a forensic accounting. Based on this concern, we performed a literature review on the concepts of Accounting Science, Forensic Science, Fraud, Forensic Accounting, and Criminology in the Law and Investigative Audit.Therefore, to guide this study we sought to answer the following research question: what are the basic procedures to perform a forensic accounting? Identifying the differences between the activity of expertise and forensic investigation, the relation between the formalization of forensics and procedures for joint research, and model for basic forensic accounting. The methodology applied in the study is based largely qualitative, exploratory approach. The sample was selected in a non-probabilistic, by limiting the reach of the group being studied and the small number of practitioners available to participate in the study. For this purpose, we used the "Snowball sampling" technique (snowball or reference current), where a respondent indicates another possible respondents. Finally, based on the results, Forensic Accounting could be conceptualized as a tool to support litigation in providing technical support to the judicial authorities. The study also observed that it bared a resemblance with the activities of an expert accounting, however, differing only in applicants services research, and expertise demanded by justice and forensic investigation by the executives of corporations seeking redress. Finally, the proposed forensic investigation procedures are: financial analysis, contract analysis, analysis of the relationship of payments, DuPont analysis, compliance, statistical analysis, CAAT, profiling access, electronic data recovery,investigative interview, notarial minutes, analysis of public data and physical inspection (on site). / Nos últimos anos, a contabilidade tem se tornado um instrumento fundamental para as relações comerciais e mercantis; fornecedora de informações relevantes aos seus usuários, na tomada de decisões estratégicas. Neste ínterim surge a Contabilidade Forense, ferramenta responsável pela coleta, preservação, restauração e análise das evidências das informações financeiras, apresentando os fatos e as evidências que possam ser aceitos em tribunais no desencadeamento de litígios, envolvendo fraudes corporativas. Todavia, o tema em questão é pouco explorado não havendo quantidade razoável de artigos científicos, leis ou orientações profissionais. Perante esse cenário, este estudo procurou identificar quais os procedimentos básicos para a execução de uma investigação forense contábil. Fundamentado nesta preocupação, foi realizada uma pesquisa na literatura sobre os conceitos de Ciência Contábil, Ciência Forense, Fraude, Contabilidade Forense, Criminologia no Direito e Auditoria Investigativa. Para nortear este estudo, buscaram-se respostas para a seguinte indagação: Quais os procedimentos básicos para a execução de uma investigação forense contábil? Assim, procurou-se identificar as diferenças entre a atividade de perícia e a de investigação forense. A relação entre a formalização da atividade forense e os procedimentos comuns de investigação e modelo de procedimentos básicos para a investigação forense contábil. A metodologia aplicada no estudo teve base predominantemente qualitativa e enfoque exploratório, e a amostra foi selecionada de forma não probabilística, utilizando-se a técnica Snowball sampling (bola de neve ou corrente de referência), em que um entrevistado indica outros possíveis respondentes. Por meio dos resultados obtidos, conceitua-se a Contabilidade Forense como uma ferramenta de apoio ao contencioso no fornecimento de suporte técnico para as autoridades judiciais. A pesquisa constatou que a sua prática se assemelha com as atividades da perícia contábil; no entanto, diferenciando-se apenas nos solicitantes dos serviços de investigação, sendo a perícia demandada pelo judiciário e a investigação forense pelos executivos das empresas fraudadas. Por fim, os procedimentos de investigação forense propostos são os seguintes: análise financeira, análise de contratos, análise de relacionamento de pagamentos, análise Dupont, compliance, análise estatística, CAAT, análise de perfil de acesso, recuperação de dados eletrônicos, entrevista investigativa, ata notarial, análise de dados públicos e inspeção física (in loco).

E-mails have become the standard for business as well as personal communication. The inherent security risks within e-mail communication present the problem of anonymity. If an author of an e-mail is not known, the digital forensic investigator needs to determine the authorship of the e-mail using a process that has not been standardised in the e-mail forensic field. This research project examines many problems associated with e-mail communication and the digital forensic domain; more specifically e-mail forensic investigations, and the recovery of legally admissible evidence to be presented in a court of law. The Research Methodology utilised a comprehensive literature review in combination with Design Science which results in the development of an artifact through intensive research. The Proposed E-Mail Forensic Methodology is based on the most current digital forensic investigation process and further validation of the process was established via expert reviews. The opinions of the digital forensic experts were an integral portion of the validation process which adds to the credibility of the study. This was performed through the aid of the Delphi technique. This Proposed E-Mail Forensic Methodology adopts a standardised investigation process applied to an e-mail investigation and takes into account the South African perspective by incorporating various checks with the laws and legislation. By following the Proposed E-mail Forensic Methodology, e-mail forensic investigators can produce evidence that is legally admissible in a court of law.

Made available in DSpace on 2015-12-03T18:35:04Z (GMT). No. of bitstreams: 1 Marcelo_Rabelo_Henrique.pdf: 361025 bytes, checksum: 7e6971f725a340614aa4f1d12bacaffe (MD5) Previous issue date: 2008-10-24 / Forensic Accounting is an option of professional career for future Accountants. It was determined by the Brazilian Resolution CNE/ CES N. 1012004 that the accounting students should be able to interact with the real context. Therefore, the courses should offer qualified professors to teach all the disciplines from the Accounting Course, and Forensic Accounting is also included. Considering this context, the aim of this research was to identify and analyze the teaching conditions of how the discipline Forensic Accounting is taught in Accounting Courses in S??o Paulo city. It was analyzed the teaching conditions and obtained the perceptions from coordinators of the courses concerning Forensic Accounting in two different groups: the first grouped 7 out of the 10 best ranked Accounting courses, according to ENADE 2006 - a Brazilian test that aims to analyze the teaching conditions at Brazilian Universities - and the second grouped 10 random courses, chosen because of accessibility. Some research techniques were applied in this work, as the bibliographical, documental, the analysis of content to evaluate the obtained description of the disciplines, as well as the combination of descriptive statistics and multidimensional scaling for the data collected through questionnaires. The analysis of the descriptions showed that the best ranked courses give more attention to all the content in the description, to the variation in the teaching strategies, to specific blocks of content and to the range of evaluation criteria. The analysis of the coordinators from the other universities indicated that, in such universities, there is a more constant change of course coordinators and an agreement that the offered contents are related to the aims of the course. The results obtained from the questionnaires showed that, within each university, the subjects from 3 of the best ranked universities and from 3 of the other random universities have similar views relating the dimensions "general aspects of the disciplines" and "extra activities". However, there is no agreement between the 2 distinct groups and the dimensions. It was also verified that the subjects classified into the categories "professor" and "coordinator" have different views concerning the already mentioned "general aspects of the disciplines" and "extra activities". / A per??cia cont??bil ?? uma op????o de atua????o profissional para os futuros contadores. A resolu????o CNE/CES N. 10/2004, determinou que os cursos de Ci??ncias Cont??beis devem formar profissionais aptos a interagir com o contexto atual, o que requer boas condi????es de ensino e professores qualificados nas disciplinas e conte??dos, inclusive per??cia cont??bil. Assim, o objetivo geral desta pesquisa foi identificar e analisar as condi????es de ensino de per??cia cont??bil em cursos de Ci??ncias Cont??beis na grande S??o Paulo. Foram analisadas as condi????es de ensino e obtidas as percep????es de coordenadores de cursos e professores de Per??cia Cont??bil em dois grupos de cursos: o 1??. com 7 dos 10 melhores classificados pelo ENADE de 2006, e o 2??. com 10 cursos escolhidos por acessibilidade. Foram usadas t??cnicas de pesquisa bibliogr??fica, documental, an??lise de conte??do para avalia????o dos programas de disciplina obtidos, al??m de estat??stica descritiva combinada o escalonamento multidimensional para os dados coletados com os question??rios. A an??lise dos programas revelou maiores preocupa????es e cuidados do grupo das melhores IES em rela????o a: completude do programa, varia????o nas estrat??gias de ensino, ??nfase em determinados grupos de conte??dos, e variedade nos crit??rios de avalia????o. A an??lise das percep????es dos respondentes indicou para as demais IES: maior rotatividade dos coordenadores dos cursos, e maior concord??ncia de que os conte??dos oferecidos est??o relacionados aos objetivos do curso. Os resultados obtidos com as assertivas indicaram que os sujeitos de tr??s das melhores IES e de tr??s das demais IES t??m, ao n??vel de cada uma, opini??es semelhantes quanto ??s dimens??es denominadas "aspectos gerais da disciplina" e "atividades complementares", embora n??o haja concord??ncia ao n??vel dos grupos de IES e das dimens??es. Os sujeitos das IES restantes separados nas categorias "professor" e "coordenador" revelaram possuir opini??es distintas em rela????o aos mesmos "aspectos gerais da disciplina" e "atividades complementares".