International Journal of Circuits, Systems and Signal Processing

E-ISSN: 1998-4464
Volume 15, 2021

Notice: As of 2014 and for the forthcoming years, the publication frequency/periodicity of NAUN Journals is adapted to the 'continuously updated' model. What this means is that instead of being separated into issues, new papers will be added on a continuous basis, allowing a more regular flow and shorter publication times. The papers will appear in reverse order, therefore the most recent one will be on top.

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Volume 15, 2021

Title of the Paper: Establishing Causality to Detect Fraud in Financial Statements


Authors: Kiran Maka, S Pazhanirajan, Sujata Mallapur

Pages: 1534-1544 

DOI: 10.46300/9106.2021.15.166     XML


Abstract: In this work, two approaches have been presented to derive the important variables that an auditor should watch out for during the audit trials of a financial statement. To achieve this goal, machine learning modeling is leveraged. In the first approach, important features or variables are derived based on ensemble method and in the second approach, an explainable model is used to corroborate and expand the conclusions derived from the ensemble method. A dataset of financial statements that was labeled manually is utilized for this purpose. Four important measures, namely, random forest recommendations of first approach, random Forest Explaner -pvalue, random Forest Explainer-first multi-way importance plot and random Forest Explainer-second multi-way importance plot, are employed to derive the important features. A final list of six variables is derived from these two approaches and four measures