Search results for: intrusion detection/prevention system
20908 The Complementary Effect of Internal Control System and Whistleblowing Policy on Prevention and Detection of Fraud in Nigerian Deposit Money Banks
Authors: Dada Durojaye Joshua
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The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection
Procedia PDF Downloads 7420907 Complementary Effect of Wistleblowing Policy and Internal Control System on Prevention and Detection of Fraud in Nigerian Deposit Money Banks
Authors: Dada Durojaye Joshua
Abstract:
The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection
Procedia PDF Downloads 6820906 Smart-Textile Containers for Urban Mobility
Authors: René Vieroth, Christian Dils, M. V. Krshiwoblozki, Christine Kallmayer, Martin Schneider-Ramelow, Klaus-Dieter Lang
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Green urban mobility in commercial and private contexts is one of the great challenges for the continuously growing cities all over the world. Bicycle based solutions are already and since a long time the key to success. Modern developments like e-bikes and high-end cargo-bikes complement the portfolio. Weight, aerodynamic drag, and security for the transported goods are the key factors for working solutions. Recent achievements in the field of smart-textiles allowed the creation of a totally new generation of intelligent textile cargo containers, which fulfill those demands. The fusion of technical textiles, design and electrical engineering made it possible to create an ecological solution which is very near to become a product. This paper shows all the details of this solution that includes an especially developed sensor textile for cut detection, a protective textile layer for intrusion prevention, an universal-charging-unit for energy harvesting from diverse sources and a low-energy alarm system with GSM/GPRS connection, GPS location and RFID interface.Keywords: cargo-bike, cut-detection, e-bike, energy-harvesting, green urban mobility, logistics, smart-textiles, textile-integrity sensor
Procedia PDF Downloads 30720905 Requirement Engineering for Intrusion Detection Systems in Wireless Sensor Networks
Authors: Afnan Al-Romi, Iman Al-Momani
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The urge of applying the Software Engineering (SE) processes is both of vital importance and a key feature in critical, complex large-scale systems, for example, safety systems, security service systems, and network systems. Inevitably, associated with this are risks, such as system vulnerabilities and security threats. The probability of those risks increases in unsecured environments, such as wireless networks in general and in Wireless Sensor Networks (WSNs) in particular. WSN is a self-organizing network of sensor nodes connected by wireless links. WSNs consist of hundreds to thousands of low-power, low-cost, multi-function sensor nodes that are small in size and communicate over short-ranges. The distribution of sensor nodes in an open environment that could be unattended in addition to the resource constraints in terms of processing, storage and power, make such networks in stringent limitations such as lifetime (i.e. period of operation) and security. The importance of WSN applications that could be found in many militaries and civilian aspects has drawn the attention of many researchers to consider its security. To address this important issue and overcome one of the main challenges of WSNs, security solution systems have been developed by researchers. Those solutions are software-based network Intrusion Detection Systems (IDSs). However, it has been witnessed, that those developed IDSs are neither secure enough nor accurate to detect all malicious behaviours of attacks. Thus, the problem is the lack of coverage of all malicious behaviours in proposed IDSs, leading to unpleasant results, such as delays in the detection process, low detection accuracy, or even worse, leading to detection failure, as illustrated in the previous studies. Also, another problem is energy consumption in WSNs caused by IDS. So, in other words, not all requirements are implemented then traced. Moreover, neither all requirements are identified nor satisfied, as for some requirements have been compromised. The drawbacks in the current IDS are due to not following structured software development processes by researches and developers when developing IDS. Consequently, they resulted in inadequate requirement management, process, validation, and verification of requirements quality. Unfortunately, WSN and SE research communities have been mostly impermeable to each other. Integrating SE and WSNs is a real subject that will be expanded as technology evolves and spreads in industrial applications. Therefore, this paper will study the importance of Requirement Engineering when developing IDSs. Also, it will study a set of existed IDSs and illustrate the absence of Requirement Engineering and its effect. Then conclusions are drawn in regard of applying requirement engineering to systems to deliver the required functionalities, with respect to operational constraints, within an acceptable level of performance, accuracy and reliability.Keywords: software engineering, requirement engineering, Intrusion Detection System, IDS, Wireless Sensor Networks, WSN
Procedia PDF Downloads 31820904 Lane Detection Using Labeling Based RANSAC Algorithm
Authors: Yeongyu Choi, Ju H. Park, Ho-Youl Jung
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In this paper, we propose labeling based RANSAC algorithm for lane detection. Advanced driver assistance systems (ADAS) have been widely researched to avoid unexpected accidents. Lane detection is a necessary system to assist keeping lane and lane departure prevention. The proposed vision based lane detection method applies Canny edge detection, inverse perspective mapping (IPM), K-means algorithm, mathematical morphology operations and 8 connected-component labeling. Next, random samples are selected from each labeling region for RANSAC. The sampling method selects the points of lane with a high probability. Finally, lane parameters of straight line or curve equations are estimated. Through the simulations tested on video recorded at daytime and nighttime, we show that the proposed method has better performance than the existing RANSAC algorithm in various environments.Keywords: Canny edge detection, k-means algorithm, RANSAC, inverse perspective mapping
Procedia PDF Downloads 23420903 Efficient Signal Detection Using QRD-M Based on Channel Condition in MIMO-OFDM System
Authors: Jae-Jeong Kim, Ki-Ro Kim, Hyoung-Kyu Song
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In this paper, we propose an efficient signal detector that switches M parameter of QRD-M detection scheme is proposed for MIMO-OFDM system. The proposed detection scheme calculates the threshold by 1-norm condition number and then switches M parameter of QRD-M detection scheme according to channel information. If channel condition is bad, the parameter M is set to high value to increase the accuracy of detection. If channel condition is good, the parameter M is set to low value to reduce complexity of detection. Therefore, the proposed detection scheme has better trade off between BER performance and complexity than the conventional detection scheme. The simulation result shows that the complexity of proposed detection scheme is lower than QRD-M detection scheme with similar BER performance.Keywords: MIMO-OFDM, QRD-M, channel condition, BER
Procedia PDF Downloads 36220902 Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting
Authors: Ifedapo Francis Awolowo
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The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.Keywords: financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance
Procedia PDF Downloads 35620901 Research of Acoustic Propagation within Marine Riser in Deepwater Drilling
Authors: Xiaohui Wang, Zhichuan Guan, Roman Shor, Chuanbin Xu
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Early monitoring and real-time quantitative description of gas intrusion under the premise of ensuring the integrity of the drilling fluid circulation system will greatly improve the accuracy and effectiveness of deepwater gas-kick monitoring. Therefore, in order to study the propagation characteristics of ultrasonic waves in the gas-liquid two-phase flow within the marine riser, in this paper, a numerical simulation method of ultrasonic propagation in the annulus of the riser was established, and the credibility of the numerical analysis was verified by the experimental results of the established gas intrusion monitoring simulation experimental device. The numerical simulation can solve the sound field in the gas-liquid two-phase flow according to different physical models, and it is easier to realize the single factor control. The influence of each parameter on the received signal can be quantitatively investigated, and the law with practical guiding significance can be obtained.Keywords: gas-kick detection, ultrasonic, void fraction, coda wave velocity
Procedia PDF Downloads 14920900 Seawater Intrusion in the Coastal Aquifer of Wadi Nador (Algeria)
Authors: Abdelkader Hachemi & Boualem Remini
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Seawater intrusion is a significant challenge faced by coastal aquifers in the Mediterranean basin. This study aims to determine the position of the sharp interface between seawater and freshwater in the aquifer of Wadi Nador, located in the Wilaya of Tipaza, Algeria. A numerical areal sharp interface model using the finite element method is developed to investigate the spatial and temporal behavior of seawater intrusion. The aquifer is assumed to be homogeneous and isotropic. The simulation results are compared with geophysical prospection data obtained through electrical methods in 2011 to validate the model. The simulation results demonstrate a good agreement with the geophysical prospection data, confirming the accuracy of the sharp interface model. The position of the sharp interface in the aquifer is found to be approximately 1617 meters from the sea. Two scenarios are proposed to predict the interface position for the year 2024: one without pumping and the other with pumping. The results indicate a noticeable retreat of the sharp interface position in the first scenario, while a slight decline is observed in the second scenario. The findings of this study provide valuable insights into the dynamics of seawater intrusion in the Wadi Nador aquifer. The predicted changes in the sharp interface position highlight the potential impact of pumping activities on the aquifer's vulnerability to seawater intrusion. This study emphasizes the importance of implementing measures to manage and mitigate seawater intrusion in coastal aquifers. The sharp interface model developed in this research can serve as a valuable tool for assessing and monitoring the vulnerability of aquifers to seawater intrusion.Keywords: seawater, intrusion, sharp interface, Algeria
Procedia PDF Downloads 6820899 Internet of Things Networks: Denial of Service Detection in Constrained Application Protocol Using Machine Learning Algorithm
Authors: Adamu Abdullahi, On Francisca, Saidu Isah Rambo, G. N. Obunadike, D. T. Chinyio
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The paper discusses the potential threat of Denial of Service (DoS) attacks in the Internet of Things (IoT) networks on constrained application protocols (CoAP). As billions of IoT devices are expected to be connected to the internet in the coming years, the security of these devices is vulnerable to attacks, disrupting their functioning. This research aims to tackle this issue by applying mixed methods of qualitative and quantitative for feature selection, extraction, and cluster algorithms to detect DoS attacks in the Constrained Application Protocol (CoAP) using the Machine Learning Algorithm (MLA). The main objective of the research is to enhance the security scheme for CoAP in the IoT environment by analyzing the nature of DoS attacks and identifying a new set of features for detecting them in the IoT network environment. The aim is to demonstrate the effectiveness of the MLA in detecting DoS attacks and compare it with conventional intrusion detection systems for securing the CoAP in the IoT environment. Findings: The research identifies the appropriate node to detect DoS attacks in the IoT network environment and demonstrates how to detect the attacks through the MLA. The accuracy detection in both classification and network simulation environments shows that the k-means algorithm scored the highest percentage in the training and testing of the evaluation. The network simulation platform also achieved the highest percentage of 99.93% in overall accuracy. This work reviews conventional intrusion detection systems for securing the CoAP in the IoT environment. The DoS security issues associated with the CoAP are discussed.Keywords: algorithm, CoAP, DoS, IoT, machine learning
Procedia PDF Downloads 6820898 A Sharp Interface Model for Simulating Seawater Intrusion in the Coastal Aquifer of Wadi Nador (Algeria)
Authors: Abdelkader Hachemi, Boualem Remini
Abstract:
Seawater intrusion is a significant challenge faced by coastal aquifers in the Mediterranean basin. This study aims to determine the position of the sharp interface between seawater and freshwater in the aquifer of Wadi Nador, located in the Wilaya of Tipaza, Algeria. A numerical areal sharp interface model using the finite element method is developed to investigate the spatial and temporal behavior of seawater intrusion. The aquifer is assumed to be homogeneous and isotropic. The simulation results are compared with geophysical prospection data obtained through electrical methods in 2011 to validate the model. The simulation results demonstrate a good agreement with the geophysical prospection data, confirming the accuracy of the sharp interface model. The position of the sharp interface in the aquifer is found to be approximately 1617 meters from the sea. Two scenarios are proposed to predict the interface position for the year 2024: one without pumping and the other with pumping. The results indicate a noticeable retreat of the sharp interface position in the first scenario, while a slight decline is observed in the second scenario. The findings of this study provide valuable insights into the dynamics of seawater intrusion in the Wadi Nador aquifer. The predicted changes in the sharp interface position highlight the potential impact of pumping activities on the aquifer's vulnerability to seawater intrusion. This study emphasizes the importance of implementing measures to manage and mitigate seawater intrusion in coastal aquifers. The sharp interface model developed in this research can serve as a valuable tool for assessing and monitoring the vulnerability of aquifers to seawater intrusion.Keywords: seawater intrusion, sharp interface, coastal aquifer, algeria
Procedia PDF Downloads 11020897 A Comprehensive Approach to Mitigate Return-Oriented Programming Attacks: Combining Operating System Protection Mechanisms and Hardware-Assisted Techniques
Authors: Zhang Xingnan, Huang Jingjia, Feng Yue, Burra Venkata Durga Kumar
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This paper proposes a comprehensive approach to mitigate ROP (Return-Oriented Programming) attacks by combining internal operating system protection mechanisms and hardware-assisted techniques. Through extensive literature review, we identify the effectiveness of ASLR (Address Space Layout Randomization) and LBR (Last Branch Record) in preventing ROP attacks. We present a process involving buffer overflow detection, hardware-assisted ROP attack detection, and the use of Turing detection technology to monitor control flow behavior. We envision a specialized tool that views and analyzes the last branch record, compares control flow with a baseline, and outputs differences in natural language. This tool offers a graphical interface, facilitating the prevention and detection of ROP attacks. The proposed approach and tool provide practical solutions for enhancing software security.Keywords: operating system, ROP attacks, returning-oriented programming attacks, ASLR, LBR, CFI, DEP, code randomization, hardware-assisted CFI
Procedia PDF Downloads 8520896 Seismic Perimeter Surveillance System (Virtual Fence) for Threat Detection and Characterization Using Multiple ML Based Trained Models in Weighted Ensemble Voting
Authors: Vivek Mahadev, Manoj Kumar, Neelu Mathur, Brahm Dutt Pandey
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Perimeter guarding and protection of critical installations require prompt intrusion detection and assessment to take effective countermeasures. Currently, visual and electronic surveillance are the primary methods used for perimeter guarding. These methods can be costly and complicated, requiring careful planning according to the location and terrain. Moreover, these methods often struggle to detect stealthy and camouflaged insurgents. The object of the present work is to devise a surveillance technique using seismic sensors that overcomes the limitations of existing systems. The aim is to improve intrusion detection, assessment, and characterization by utilizing seismic sensors. Most of the similar systems have only two types of intrusion detection capability viz., human or vehicle. In our work we could even categorize further to identify types of intrusion activity such as walking, running, group walking, fence jumping, tunnel digging and vehicular movements. A virtual fence of 60 meters at GCNEP, Bahadurgarh, Haryana, India, was created by installing four underground geophones at a distance of 15 meters each. The signals received from these geophones are then processed to find unique seismic signatures called features. Various feature optimization and selection methodologies, such as LightGBM, Boruta, Random Forest, Logistics, Recursive Feature Elimination, Chi-2 and Pearson Ratio were used to identify the best features for training the machine learning models. The trained models were developed using algorithms such as supervised support vector machine (SVM) classifier, kNN, Decision Tree, Logistic Regression, Naïve Bayes, and Artificial Neural Networks. These models were then used to predict the category of events, employing weighted ensemble voting to analyze and combine their results. The models were trained with 1940 training events and results were evaluated with 831 test events. It was observed that using the weighted ensemble voting increased the efficiency of predictions. In this study we successfully developed and deployed the virtual fence using geophones. Since these sensors are passive, do not radiate any energy and are installed underground, it is impossible for intruders to locate and nullify them. Their flexibility, quick and easy installation, low costs, hidden deployment and unattended surveillance make such systems especially suitable for critical installations and remote facilities with difficult terrain. This work demonstrates the potential of utilizing seismic sensors for creating better perimeter guarding and protection systems using multiple machine learning models in weighted ensemble voting. In this study the virtual fence achieved an intruder detection efficiency of over 97%.Keywords: geophone, seismic perimeter surveillance, machine learning, weighted ensemble method
Procedia PDF Downloads 7420895 Fault Location Detection in Active Distribution System
Authors: R. Rezaeipour, A. R. Mehrabi
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Recent increase of the DGs and microgrids in distribution systems, disturbs the tradition structure of the system. Coordination between protection devices in such a system becomes the concern of the network operators. This paper presents a new method for fault location detection in the active distribution networks, independent of the fault type or its resistance. The method uses synchronized voltage and current measurements at the interconnection of DG units and is able to adapt to changes in the topology of the system. The method has been tested on a 38-bus distribution system, with very encouraging results.Keywords: fault location detection, active distribution system, micro grids, network operators
Procedia PDF Downloads 77720894 Concealed Objects Detection in Visible, Infrared and Terahertz Ranges
Authors: M. Kowalski, M. Kastek, M. Szustakowski
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Multispectral screening systems are becoming more popular because of their very interesting properties and applications. One of the most significant applications of multispectral screening systems is prevention of terrorist attacks. There are many kinds of threats and many methods of detection. Visual detection of objects hidden under clothing of a person is one of the most challenging problems of threats detection. There are various solutions of the problem; however, the most effective utilize multispectral surveillance imagers. The development of imaging devices and exploration of new spectral bands is a chance to introduce new equipment for assuring public safety. We investigate the possibility of long lasting detection of potentially dangerous objects covered with various types of clothing. In the article we present the results of comparative studies of passive imaging in three spectrums – visible, infrared and terahertzKeywords: terahertz, infrared, object detection, screening camera, image processing
Procedia PDF Downloads 35120893 Saudi Arabia Border Security Informatics: Challenges of a Harsh Environment
Authors: Syed Ahsan, Saleh Alshomrani, Ishtiaq Rasool, Ali Hassan
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In this oral presentation, we will provide an overview of the technical and semantic architecture of a desert border security and critical infrastructure protection security system. Modern border security systems are designed to reduce the dependability and intrusion of human operators. To achieve this, different types of sensors are use along with video surveillance technologies. Application of these technologies in a harsh desert environment of Saudi Arabia poses unique challenges. Environmental and geographical factors including high temperatures, desert storms, temperature variations and remoteness adversely affect the reliability of surveillance systems. To successfully implement a reliable, effective system in a harsh desert environment, the following must be achieved: i) Selection of technology including sensors, video cameras, and communication infrastructure that suit desert environments. ii) Reduced power consumption and efficient usage of equipment to increase the battery life of the equipment. iii) A reliable and robust communication network with efficient usage of bandwidth. Also, to reduce the expert bottleneck, an ontology-based intelligent information systems needs to be developed. Domain knowledge unique and peculiar to Saudi Arabia needs to be formalized to develop an expert system that can detect abnormal activities and any intrusion.Keywords: border security, sensors, abnormal activity detection, ontologies
Procedia PDF Downloads 47520892 Optimized Road Lane Detection Through a Combined Canny Edge Detection, Hough Transform, and Scaleable Region Masking Toward Autonomous Driving
Authors: Samane Sharifi Monfared, Lavdie Rada
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Nowadays, autonomous vehicles are developing rapidly toward facilitating human car driving. One of the main issues is road lane detection for a suitable guidance direction and car accident prevention. This paper aims to improve and optimize road line detection based on a combination of camera calibration, the Hough transform, and Canny edge detection. The video processing is implemented using the Open CV library with the novelty of having a scale able region masking. The aim of the study is to introduce automatic road lane detection techniques with the user’s minimum manual intervention.Keywords: hough transform, canny edge detection, optimisation, scaleable masking, camera calibration, improving the quality of image, image processing, video processing
Procedia PDF Downloads 8420891 An Investigation into Fraud Detection in Financial Reporting Using Sugeno Fuzzy Classification
Authors: Mohammad Sarchami, Mohsen Zeinalkhani
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Always, financial reporting system faces some problems to win public ear. The increase in the number of fraud and representation, often combined with the bankruptcy of large companies, has raised concerns about the quality of financial statements. So, investors, legislators, managers, and auditors have focused on significant fraud detection or prevention in financial statements. This article aims to investigate the Sugeno fuzzy classification to consider fraud detection in financial reporting of accepted firms by Tehran stock exchange. The hypothesis is: Sugeno fuzzy classification may detect fraud in financial reporting by financial ratio. Hypothesis was tested using Matlab software. Accuracy average was 81/80 in Sugeno fuzzy classification; so the hypothesis was confirmed.Keywords: fraud, financial reporting, Sugeno fuzzy classification, firm
Procedia PDF Downloads 24320890 Comparison of Salt-Water Intrusion into Eastern and Western Coastal Aquifers of Urmia Lake thru Over-Exploration of Groundwater Resources
Authors: Saman Javadi, Mohammad Hassan Mahmoudi, Fatemeh Jafari, Aminreza Neshat
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Urmia Lake’s water level has been dropped during the past decade. Although the most common reason in studies was declared climate change, but observation of adjacent lake (like Van in Turkey) is not the same as the common reason. Most of studies were focused on climate and land use change, but groundwater resource as one of the most important element is negligible. Due to population and agriculture activities growth, exploration of groundwater resource has been increased. In as much as continued decline of water levels can lead to saltwater intrusion, reduce stream discharge near outcrop regions and threaten groundwater quality, aquifers of this region were affected by saltwater intrusion of Urmia Lake. In this research comparison of saltwater intrusion into eastern and western coastal aquifer was studied. In conclusion eastern aquifers are in a critical situation; vice versa the western ones are in a better situation. Thus applying management of groundwater operation would be necessary for eastern aquifers.Keywords: coastal aquifer, groundwater over-exploration, saltwater intrusion, Urmia Lake
Procedia PDF Downloads 52920889 Comprehensive Review of Adversarial Machine Learning in PDF Malware
Authors: Preston Nabors, Nasseh Tabrizi
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Portable Document Format (PDF) files have gained significant popularity for sharing and distributing documents due to their universal compatibility. However, the widespread use of PDF files has made them attractive targets for cybercriminals, who exploit vulnerabilities to deliver malware and compromise the security of end-user systems. This paper reviews notable contributions in PDF malware detection, including static, dynamic, signature-based, and hybrid analysis. It presents a comprehensive examination of PDF malware detection techniques, focusing on the emerging threat of adversarial sampling and the need for robust defense mechanisms. The paper highlights the vulnerability of machine learning classifiers to evasion attacks. It explores adversarial sampling techniques in PDF malware detection to produce mimicry and reverse mimicry evasion attacks, which aim to bypass detection systems. Improvements for future research are identified, including accessible methods, applying adversarial sampling techniques to malicious payloads, evaluating other models, evaluating the importance of features to malware, implementing adversarial defense techniques, and conducting comprehensive examination across various scenarios. By addressing these opportunities, researchers can enhance PDF malware detection and develop more resilient defense mechanisms against adversarial attacks.Keywords: adversarial attacks, adversarial defense, adversarial machine learning, intrusion detection, PDF malware, malware detection, malware detection evasion
Procedia PDF Downloads 3520888 Saline Water Transgression into Fresh Coastal Groundwater in the Confined Aquifer of Lagos, Nigeria
Authors: Babatunde Adebo, Adedeji Adetoyinbo
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Groundwater is an important constituent of the hydrological cycle and plays a vital role in augmenting water supply to meet the ever-increasing needs of people for domestic, agricultural and industrial purposes. Unfortunately, this important resource has in most cases been contaminated due to the advancement of seawater into the fresh groundwater. This is due to the high volume of water being abstracted in these areas as a result of a high population of coastal dwellers. The knowledge of salinity level and intrusion of saltwater into the freshwater aquifer is, therefore, necessary for groundwater monitoring and prediction in the coastal areas. In this work, an advection-dispersion saltwater intrusion model is used to study and simulate saltwater intrusion in a typical coastal aquifer. The aquifer portion was divided into a grid with elements and nodes. Map of the study area indicating well locations were overlain on the grid system such that these locations coincide with the nodes. Chlorides at these well were considered as initial nodal salinities. Results showed a highest and lowest increase in simulated chloride of 37.89 mg/L and 0.8 mg/L respectively. It also revealed that the chloride concentration of most of the considered well might climb unacceptable level in the next few years, if the current abstraction rate continues unabated.Keywords: saltwater intrusion, coastal aquifer, nodal salinity, chloride concentration
Procedia PDF Downloads 23120887 The Phenomenon of the Seawater Intrusion with Fresh Groundwater in the Arab Region
Authors: Kassem Natouf, Ihab Jnad
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In coastal aquifers, the interface between fresh groundwater and salty seawater may shift inland, reaching coastal wells and causing an increase in the salinity of the water they pump, putting them out of service. Many Arab coastal sites suffer from this phenomenon due to the increased pumping of coastal groundwater. This research aims to prepare a comprehensive study describing the common characteristics of the phenomenon of seawater intrusion with coastal freshwater aquifers in the Arab region, its general and specific causes and negative effects, in a way that contributes to overcoming this phenomenon, and to exchanging expertise between Arab countries in studying and analyzing it, leading to overcoming it. This research also aims to build geographical and relational databases for data, information and studies available in Arab countries about seawater intrusion with freshwater so as to provide the data and information necessary for managing groundwater resources on Arab coasts, including studying the effects of climate change on these resources and helping decision-makers in developing executive programs to overcome the seawater intrusion with groundwater. The research relied on the methodology of analysis and comparison, where the available information and data about the phenomenon in the Arab region were collected. After that, the information and data collected were studied and analyzed, and the causes of the phenomenon in each case, its results, and solutions for prevention were stated. Finally, the different cases were compared, and the common causes, results, and methods of treatment between them were deduced, and a technical report summarizing that was prepared. To overcome the phenomenon of seawater intrusion with fresh groundwater: (1) It is necessary to develop efforts to monitor the quantity and quality of groundwater on the coasts and to develop mathematical models to predict the impact of climate change, sea level rise, and human activities on coastal groundwater. (2) Over-pumping of coastal aquifers is an important cause of seawater intrusion. To mitigate this problem, Arab countries should reduce groundwater pumping and promote rainwater harvesting, surface irrigation, and water recycling practices. (3) Artificial recharge of coastal groundwater with various forms of water, whether fresh or treated, is a promising technology to mitigate the effects of seawater intrusion.Keywords: coastal aquifers, seawater intrusion, fresh groundwater, salinity increase, Arab region, groundwater management, climate change effects, sustainable water practices, over-pumping, artificial recharge, monitoring and modeling, data databases, groundwater resources, negative effects, comparative analysis, technical report, water scarcity, groundwater quality, decision-making, environmental impact, agricultural practices
Procedia PDF Downloads 2120886 Semi-Supervised Outlier Detection Using a Generative and Adversary Framework
Authors: Jindong Gu, Matthias Schubert, Volker Tresp
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In many outlier detection tasks, only training data belonging to one class, i.e., the positive class, is available. The task is then to predict a new data point as belonging either to the positive class or to the negative class, in which case the data point is considered an outlier. For this task, we propose a novel corrupted Generative Adversarial Network (CorGAN). In the adversarial process of training CorGAN, the Generator generates outlier samples for the negative class, and the Discriminator is trained to distinguish the positive training data from the generated negative data. The proposed framework is evaluated using an image dataset and a real-world network intrusion dataset. Our outlier-detection method achieves state-of-the-art performance on both tasks.Keywords: one-class classification, outlier detection, generative adversary networks, semi-supervised learning
Procedia PDF Downloads 14420885 Harnessing Artificial Intelligence and Machine Learning for Advanced Fraud Detection and Prevention
Authors: Avinash Malladhi
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Forensic accounting is a specialized field that involves the application of accounting principles, investigative skills, and legal knowledge to detect and prevent fraud. With the rise of big data and technological advancements, artificial intelligence (AI) and machine learning (ML) algorithms have emerged as powerful tools for forensic accountants to enhance their fraud detection capabilities. In this paper, we review and analyze various AI/ML algorithms that are commonly used in forensic accounting, including supervised and unsupervised learning, deep learning, natural language processing Convolutional Neural Networks (CNNs), Recurrent Neural Networks (RNNs), Support Vector Machines (SVMs), Decision Trees, and Random Forests. We discuss their underlying principles, strengths, and limitations and provide empirical evidence from existing research studies demonstrating their effectiveness in detecting financial fraud. We also highlight potential ethical considerations and challenges associated with using AI/ML in forensic accounting. Furthermore, we highlight the benefits of these technologies in improving fraud detection and prevention in forensic accounting.Keywords: AI, machine learning, forensic accounting & fraud detection, anti money laundering, Benford's law, fraud triangle theory
Procedia PDF Downloads 8520884 Electrical Dault Detection of Photovoltaic System: A Short-Circuit Fault Case
Authors: Moustapha H. Ibrahim, Dahir Abdourahman
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This document presents a short-circuit fault detection process in a photovoltaic (PV) system. The proposed method is developed in MATLAB/Simulink. It determines whatever the size of the installation number of the short circuit module. The proposed algorithm indicates the presence or absence of an abnormality on the power of the PV system through measures of hourly global irradiation, power output, and ambient temperature. In case a fault is detected, it displays the number of modules in a short circuit. This fault detection method has been successfully tested on two different PV installations.Keywords: PV system, short-circuit, fault detection, modelling, MATLAB-Simulink
Procedia PDF Downloads 22620883 Assessing Water Quality Using GIS: The Case of Northern Lebanon Miocene Aquifer
Authors: M. Saba, A. Iaaly, E. Carlier, N. Georges
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This research focuses on assessing the ground water quality of Northern Lebanon affected by saline water intrusion. The chemical, physical and microbiological parameters were collected in various seasons spanning over the period of two years. Results were assessed using Geographic Information System (GIS) due to its visual capabilities in presenting the pollution extent in the studied region. Future projections of the excessive pumping were also simulated using GIS in order to assess the extent of the problem of saline intrusion in the near future.Keywords: GIS, saline water, quality control, drinkable water quality standards, pumping
Procedia PDF Downloads 35520882 Men’s Engagement in Intimate Partner Violence (IPV) Prevention Programs
Authors: Zeynep Turhan
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This review emphasized the effectiveness of men’s participation, and whether non-violent (NV) boys’ and men’s perceptions of IPV prevention programs affect their involvement. Additionally, the review aimed to identify the barriers of non-engagement as well as the most effective approaches to end and prevent violence-against-women (VAW). The main goals of this assessment were to investigate 1) how NV men engage in anti-violence prevention programs that empower women, 2) what are the possible perceptions of NV men involved in prevention programs 3) how to identify effective approaches and strategies that encourage NV men to become involved in prevention programs. This critical review also included the overview of prevention programs such as The Mentors in Violence Prevention Programs (MVP), The White Ribbon Campaign (WRC), and Domestic Violence Prevention Enhancement and Leadership through Alliances (DELTA). The review recommended expanding these programs to reach more macro settings such as workplace, faith-based and other community-based organizations. Additionally, secondary and territory prevention programs need to expand through addressing the long-term effects of violence.Keywords: engagement, non-violent men, prevention programs
Procedia PDF Downloads 40820881 E-Vet Smart Rapid System: Detection of Farm Disease Based on Expert System as Supporting to Epidemic Disesase Control
Authors: Malik Abdul Jabbar Zen, Wiwik Misaco Yuniarti, Azisya Amalia Karimasari, Novita Priandini
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Zoonos is as an infectiontransmitted froma nimals to human sand vice versa currently having increased in the last 20 years. The experts/scientists predict that zoonosis will be a threat to the community in the future since it leads on 70% emerging infectious diseases (EID) and the high mortality of 50%-90%. The zoonosis’ spread from animal to human is caused by contaminated food known as foodborne disease. One World One Health, as the conceptual prevention toward zoonosis, requires the crossed disciplines cooperation to accelerate and streamlinethe handling ofanimal-based disease. E-Vet Smart Rapid System is an integrated innovation in the veterinary expertise application is able to facilitate the prevention, treatment, and educationagainst pandemic diseases and zoonosis. This system is constructed by Decision Support System (DSS) method provides a database of knowledge that is expected to facilitate the identification of disease rapidly, precisely, and accurately as well as to identify the deduction. The testingis conducted through a black box test case and questionnaire (N=30) by validity and reliability approach. Based on the black box test case reveals that E-Vet Rapid System is able to deliver the results in accordance with system design, and questionnaire shows that this system is valid (r > 0.361) and has a reliability (α > 0.3610).Keywords: diagnosis, disease, expert systems, livestock, zoonosis
Procedia PDF Downloads 44520880 Context Aware Anomaly Behavior Analysis for Smart Home Systems
Authors: Zhiwen Pan, Jesus Pacheco, Salim Hariri, Yiqiang Chen, Bozhi Liu
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The Internet of Things (IoT) will lead to the development of advanced Smart Home services that are pervasive, cost-effective, and can be accessed by home occupants from anywhere and at any time. However, advanced smart home applications will introduce grand security challenges due to the increase in the attack surface. Current approaches do not handle cybersecurity from a holistic point of view; hence, a systematic cybersecurity mechanism needs to be adopted when designing smart home applications. In this paper, we present a generic intrusion detection methodology to detect and mitigate the anomaly behaviors happened in Smart Home Systems (SHS). By utilizing our Smart Home Context Data Structure, the heterogeneous information and services acquired from SHS are mapped in context attributes which can describe the context of smart home operation precisely and accurately. Runtime models for describing usage patterns of home assets are developed based on characterization functions. A threat-aware action management methodology, used to efficiently mitigate anomaly behaviors, is proposed at the end. Our preliminary experimental results show that our methodology can be used to detect and mitigate known and unknown threats, as well as to protect SHS premises and services.Keywords: Internet of Things, network security, context awareness, intrusion detection
Procedia PDF Downloads 18220879 Rapid, Label-Free, Direct Detection and Quantification of Escherichia coli Bacteria Using Nonlinear Acoustic Aptasensor
Authors: Shilpa Khobragade, Carlos Da Silva Granja, Niklas Sandström, Igor Efimov, Victor P. Ostanin, Wouter van der Wijngaart, David Klenerman, Sourav K. Ghosh
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Rapid, label-free and direct detection of pathogenic bacteria is critical for the prevention of disease outbreaks. This paper for the first time attempts to probe the nonlinear acoustic response of quartz crystal resonator (QCR) functionalized with specific DNA aptamers for direct detection and quantification of viable E. coli KCTC 2571 bacteria. DNA aptamers were immobilized through biotin and streptavidin conjugation, onto the gold surface of QCR to capture the target bacteria and the detection was accomplished by shift in amplitude of the peak 3f signal (3 times the drive frequency) upon binding, when driven near fundamental resonance frequency. The developed nonlinear acoustic aptasensor system demonstrated better reliability than conventional resonance frequency shift and energy dissipation monitoring that were recorded simultaneously. This sensing system could directly detect 10⁽⁵⁾ cells/mL target bacteria within 30 min or less and had high specificity towards E. coli KCTC 2571 bacteria as compared to the same concentration of S.typhi bacteria. Aptasensor response was observed for the bacterial suspensions ranging from 10⁽⁵⁾-10⁽⁸⁾ cells/mL. Conclusively, this nonlinear acoustic aptasensor is simple to use, gives real-time output, cost-effective and has the potential for rapid, specific, label-free direction detection of bacteria.Keywords: acoustic, aptasensor, detection, nonlinear
Procedia PDF Downloads 556