{"title":"基于在线演化聚类的财务报表异常检测","authors":"S. Omanovic, Z. Avdagić, S. Konjicija","doi":"10.1109/ICAT.2009.5348416","DOIUrl":null,"url":null,"abstract":"This document proposes an approach for financial statements' anomalies detection by using on-line evolving clustering [1]. Official records of the financial activities of a business are called financial statements and they are recorded in journals and general ledger in a supervised process. Anomalies in financial statements are caused by human mistakes during forming of financial statements, or as a result of changes in the software that produced un-expected errors, or as possible financial fraud.","PeriodicalId":211842,"journal":{"name":"2009 XXII International Symposium on Information, Communication and Automation Technologies","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2009-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"8","resultStr":"{\"title\":\"On-line evolving clustering for financial statements' anomalies detection\",\"authors\":\"S. Omanovic, Z. Avdagić, S. Konjicija\",\"doi\":\"10.1109/ICAT.2009.5348416\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This document proposes an approach for financial statements' anomalies detection by using on-line evolving clustering [1]. Official records of the financial activities of a business are called financial statements and they are recorded in journals and general ledger in a supervised process. Anomalies in financial statements are caused by human mistakes during forming of financial statements, or as a result of changes in the software that produced un-expected errors, or as possible financial fraud.\",\"PeriodicalId\":211842,\"journal\":{\"name\":\"2009 XXII International Symposium on Information, Communication and Automation Technologies\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2009-12-04\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"8\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"2009 XXII International Symposium on Information, Communication and Automation Technologies\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1109/ICAT.2009.5348416\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"2009 XXII International Symposium on Information, Communication and Automation Technologies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1109/ICAT.2009.5348416","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
On-line evolving clustering for financial statements' anomalies detection
This document proposes an approach for financial statements' anomalies detection by using on-line evolving clustering [1]. Official records of the financial activities of a business are called financial statements and they are recorded in journals and general ledger in a supervised process. Anomalies in financial statements are caused by human mistakes during forming of financial statements, or as a result of changes in the software that produced un-expected errors, or as possible financial fraud.
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