Development of a multi-objectives integer programming model for allocation of anti-fraud capacities during cyberfraud mitigation
Purpose This study aims to investigate the feasibility of employing a multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation. The formulated objectives are the minimisation of the total allocation cost of the anti-fraud capacities and the maximisat...
Gespeichert in:
| Veröffentlicht in: | Journal of financial crime Jg. 30; H. 6; S. 1720 - 1735 |
|---|---|
| Hauptverfasser: | , , |
| Format: | Journal Article |
| Sprache: | Englisch |
| Veröffentlicht: |
London
Emerald Publishing Limited
01.12.2023
Emerald Group Publishing Limited |
| Schlagworte: | |
| ISSN: | 1359-0790, 1359-0790, 1758-7239 |
| Online-Zugang: | Volltext |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
| Abstract | Purpose
This study aims to investigate the feasibility of employing a multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation. The formulated objectives are the minimisation of the total allocation cost of the anti-fraud capacities and the maximisation of the forensic accounting capacities in all cyberfraud incident prone spots.
Design/methodology/approach
From the literature survey conducted and primary qualitative data gathered from the 17 licenced banks in South Africa on fraud investigators, the suggested fraud investigators are the organisation’s finance department, the internal audit committee, the external risk manager, accountants and forensic accountants. These five human resource capacities were considered for the formulation of the multi-objectives integer programming (MOIP) model. The MOIP model is employed for the optimisation of the employed capacities for cyberfraud mitigation to ensure the effective allocation and utilisation of human resources. Thus, the MOIP model is validated by a genetic algorithm (GA) solver to obtain the Pareto-optimum solution without the violation of the identified constraints.
Findings
The formulated objective functions are optimised simultaneously. The Pareto front for the two objectives of the MOIP model comprises the set of optimal solutions, which are not dominated by any other feasible solution. These are the feasible choices, which indicate the suitability of the MOIP to achieve the set objectives.
Practical implications
The results obtained indicate the feasibility of simultaneously achieving the minimisation of the total allocation cost of the anti-fraud capacities, or the maximisation of the forensic accounting capacities in all cyberfraud incident prone spots – or the trade-off between them, if they cannot be reached simultaneously. This study recommends the use of an iterative MOIP framework for decision-makers which may aid decision-making with respect to the allocation and utilisation of human resources.
Originality/value
The originality of this work lies in the development of multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation. |
|---|---|
| AbstractList | Purpose
This study aims to investigate the feasibility of employing a multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation. The formulated objectives are the minimisation of the total allocation cost of the anti-fraud capacities and the maximisation of the forensic accounting capacities in all cyberfraud incident prone spots.
Design/methodology/approach
From the literature survey conducted and primary qualitative data gathered from the 17 licenced banks in South Africa on fraud investigators, the suggested fraud investigators are the organisation’s finance department, the internal audit committee, the external risk manager, accountants and forensic accountants. These five human resource capacities were considered for the formulation of the multi-objectives integer programming (MOIP) model. The MOIP model is employed for the optimisation of the employed capacities for cyberfraud mitigation to ensure the effective allocation and utilisation of human resources. Thus, the MOIP model is validated by a genetic algorithm (GA) solver to obtain the Pareto-optimum solution without the violation of the identified constraints.
Findings
The formulated objective functions are optimised simultaneously. The Pareto front for the two objectives of the MOIP model comprises the set of optimal solutions, which are not dominated by any other feasible solution. These are the feasible choices, which indicate the suitability of the MOIP to achieve the set objectives.
Practical implications
The results obtained indicate the feasibility of simultaneously achieving the minimisation of the total allocation cost of the anti-fraud capacities, or the maximisation of the forensic accounting capacities in all cyberfraud incident prone spots – or the trade-off between them, if they cannot be reached simultaneously. This study recommends the use of an iterative MOIP framework for decision-makers which may aid decision-making with respect to the allocation and utilisation of human resources.
Originality/value
The originality of this work lies in the development of multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation. PurposeThis study aims to investigate the feasibility of employing a multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation. The formulated objectives are the minimisation of the total allocation cost of the anti-fraud capacities and the maximisation of the forensic accounting capacities in all cyberfraud incident prone spots.Design/methodology/approachFrom the literature survey conducted and primary qualitative data gathered from the 17 licenced banks in South Africa on fraud investigators, the suggested fraud investigators are the organisation’s finance department, the internal audit committee, the external risk manager, accountants and forensic accountants. These five human resource capacities were considered for the formulation of the multi-objectives integer programming (MOIP) model. The MOIP model is employed for the optimisation of the employed capacities for cyberfraud mitigation to ensure the effective allocation and utilisation of human resources. Thus, the MOIP model is validated by a genetic algorithm (GA) solver to obtain the Pareto-optimum solution without the violation of the identified constraints.FindingsThe formulated objective functions are optimised simultaneously. The Pareto front for the two objectives of the MOIP model comprises the set of optimal solutions, which are not dominated by any other feasible solution. These are the feasible choices, which indicate the suitability of the MOIP to achieve the set objectives.Practical implicationsThe results obtained indicate the feasibility of simultaneously achieving the minimisation of the total allocation cost of the anti-fraud capacities, or the maximisation of the forensic accounting capacities in all cyberfraud incident prone spots – or the trade-off between them, if they cannot be reached simultaneously. This study recommends the use of an iterative MOIP framework for decision-makers which may aid decision-making with respect to the allocation and utilisation of human resources.Originality/valueThe originality of this work lies in the development of multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation. |
| Author | Zerihun, Mulatu Fekadu Klingelhöfer, Heinz Eckart Akinbowale, Oluwatoyin Esther |
| Author_xml | – sequence: 1 givenname: Oluwatoyin Esther surname: Akinbowale fullname: Akinbowale, Oluwatoyin Esther email: oluwatee01@gmail.com – sequence: 2 givenname: Heinz Eckart surname: Klingelhöfer fullname: Klingelhöfer, Heinz Eckart email: KlingelhoferEH@tut.ac.za – sequence: 3 givenname: Mulatu Fekadu surname: Zerihun fullname: Zerihun, Mulatu Fekadu email: ZerihunM@tut.ac.za |
| BookMark | eNp9kb1PwzAQxS1UJNrCzmiJOfSc2m4yokL5UCWW7pHjnCNXSRycpBIbfzpOywAIMd1J9353eu9mZNK4Bgm5ZnDLGCSLl806YhDFEMcRxFyckSlbijSCVQqTb_0FmXXdHoBJkcCUfNzjASvX1tj01BmqaD1UvY1cvkfd2wN21DY9luhp613pVV3bpqS1K7Cixnmqqspp1VvXHPEmsMaroaBatUrb3oYNxeBHSL_n6E_DOgzKI3VJzo2qOrz6qnOy2zzs1k_R9vXxeX23jXQsExEJIbQQiqc8kah5IaVZrZSROgWTG55iAQLyZaxBSdAopcw5F5oLkGnO9HJObk5rg4u3Abs-27vBN-FiFiepYCkwHgcVnFTau67zaLLW21r594xBNsachZjHfow5G2MOiPyFBNNHZ71XtvoPXJxArNGrqvjr1I-PLj8BHG6TgQ |
| CitedBy_id | crossref_primary_10_1007_s43069_023_00272_x |
| Cites_doi | 10.1080/00207540701824233 10.1016/j.techfore.2012.07.002 10.1016/j.im.2009.06.005 10.1016/j.cose.2011.07.003 10.1016/S0167-4048(03)00003-8 10.1017/err.2019.24 10.1108/JFC-10-2018-0112 10.5897/JIIS2015.0089 10.1016/j.clsr.2009.09.005 10.29121/granthaalayah.v7.i1.2019.1043 10.1016/j.ejor.2008.10.023 10.1109/ACCESS.2018.2875122 10.1080/1097198X.2019.1603527 10.1002/net.3230260403 10.1016/j.amc.2009.02.044 10.1108/JFC-04-2020-0053 10.1016/j.cose.2014.05.006 10.1007/s12065-019-00237-2 10.1016/j.infsof.2017.03.001 |
| ContentType | Journal Article |
| Copyright | Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer and Mulatu Fekadu Zerihun. Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer and Mulatu Fekadu Zerihun. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. |
| Copyright_xml | – notice: Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer and Mulatu Fekadu Zerihun. – notice: Oluwatoyin Esther Akinbowale, Heinz Eckart Klingelhöfer and Mulatu Fekadu Zerihun. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. |
| DBID | XDTOA AAYXX CITATION 0-V 7WY 7WZ 7XB 8AO AFKRA ALSLI ANIOZ BEC BENPR BEZIV BGRYB CCPQU DWQXO F~G K6~ L.- L.0 M0C M0O M1F PHGZM PHGZT PKEHL PQBIZ PQEST PQQKQ PQUKI PRINS PRQQA Q9U |
| DOI | 10.1108/JFC-10-2022-0245 |
| DatabaseName | Emerald Open Access Journals CrossRef ProQuest Social Sciences Premium Collection ABI/INFORM Collection ABI/INFORM Global (PDF only) ProQuest Central (purchase pre-March 2016) ProQuest Pharma Collection ProQuest Central UK/Ireland Social Science Premium Collection Accounting, Tax & Banking Collection eLibrary ProQuest Central Business Premium Collection Criminology Collection ProQuest One Community College ProQuest Central ABI/INFORM Global (Corporate) ProQuest Business Collection ABI/INFORM Professional Advanced ABI/INFORM Professional Standard ABI/INFORM Global (OCUL) ProQuest Criminal Justice Banking Information Database ProQuest Central Premium ProQuest One Academic (New) ProQuest One Academic Middle East (New) ProQuest One Business (UW System Shared) ProQuest One Academic Eastern Edition (DO NOT USE) ProQuest One Academic (retired) ProQuest One Academic UKI Edition ProQuest Central China ProQuest One Social Sciences ProQuest Central Basic |
| DatabaseTitle | CrossRef ABI/INFORM Global (Corporate) ProQuest One Business ProQuest One Academic Middle East (New) elibrary ProQuest One Community College ProQuest Pharma Collection ProQuest Central China ABI/INFORM Complete ProQuest Central ABI/INFORM Professional Advanced ProQuest Criminal Justice ABI/INFORM Professional Standard ProQuest Central Korea ProQuest Central (New) Business Premium Collection Social Science Premium Collection ABI/INFORM Global ProQuest One Social Sciences ProQuest Central Basic ProQuest One Academic Eastern Edition ProQuest Business Collection Accounting, Tax & Banking Collection Criminology Collection ProQuest Social Sciences Premium Collection ProQuest One Academic UKI Edition ProQuest One Academic Banking Information Source ProQuest One Academic (New) |
| DatabaseTitleList | ABI/INFORM Global (Corporate) |
| Database_xml | – sequence: 1 dbid: BENPR name: ProQuest Central url: https://www.proquest.com/central sourceTypes: Aggregation Database |
| DeliveryMethod | fulltext_linktorsrc |
| Discipline | Law Business |
| EISSN | 1359-0790 1758-7239 |
| EndPage | 1735 |
| ExternalDocumentID | 10_1108_JFC_10_2022_0245 10.1108/JFC-10-2022-0245 |
| GeographicLocations | South Africa |
| GeographicLocations_xml | – name: South Africa |
| GroupedDBID | .FK 0R~ 0ZK 123 1WG 1XV 2-G 29K 3FY 4.4 5VS 6DY 70U 7WY 9E0 9F- AADTA AADXL AAGBP AAMCF AAPSD AAUDR ABEAN ABIJV ABJNI ABRIO ABSDC ACGFO ACGFS ACMTK ADEUS ADFRT ADOMW AEBZA AEDOK AEMMR AEUCW AFNZV AHQGB AJEBP ALMA_UNASSIGNED_HOLDINGS ALSLI ANIOZ ASMFL ATGMP AUCOK AVELQ BENPR BLEHN BUONS CS3 D-I EBS FNNZZ GEI GMF GMN GMX GQ. HZ~ IJT IPNFZ J1Y JI- JL0 KLENG LAAQE LBA LDNZT LNAJO LXB M0C M0O MS~ O9- P2P Q3A RHO RIG RWL RXW TDD TEM TET TGG TMD TMF UCJ ULE V1G W2G WS6 X6Y XDTOA Y9Z Z11 Z12 Z18 ZYG ZYZAG ~Y1 0-V 8AO 8R4 8R5 AAKOT AAXBI AAYXX ABXQL ABYQI ACHMN ACTSA ADQHX ADWNT AFFHD AFKRA AFLPE AGTVX AHMHQ AODMV ARALO BCU BEC BEZIV BGRYB BPHCQ CCPQU CITATION DWQXO H13 K6~ PHGZM PHGZT PQBIZ PQQKQ PROAC PRQQA Q2X SJFOW 7XB ADUOI GCT HISYW L.- L.0 M1F PKEHL PQEST PQUKI PRINS Q9U |
| ID | FETCH-LOGICAL-c2685-555c55a49486ec4d66f77af6c90fbf49ed050b32c0a60ce666b445c45069b1c3 |
| IEDL.DBID | M0C |
| ISSN | 1359-0790 |
| IngestDate | Thu Nov 20 04:30:37 EST 2025 Sat Nov 29 07:40:34 EST 2025 Tue Nov 18 22:36:02 EST 2025 Tue Jan 16 21:21:17 EST 2024 |
| IsDoiOpenAccess | true |
| IsOpenAccess | true |
| IsPeerReviewed | true |
| IsScholarly | true |
| Issue | 6 |
| Keywords | Pareto front Optimum solution GA solver MOIP model Cyberfraud |
| Language | English |
| License | Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at https://www.emerald.com/insight/site-policies |
| LinkModel | DirectLink |
| MergedId | FETCHMERGED-LOGICAL-c2685-555c55a49486ec4d66f77af6c90fbf49ed050b32c0a60ce666b445c45069b1c3 |
| Notes | ObjectType-Article-1 SourceType-Scholarly Journals-1 ObjectType-Feature-2 content type line 14 |
| OpenAccessLink | https://www.emerald.com/insight/content/doi/10.1108/JFC-10-2022-0245/full/html |
| PQID | 2895190142 |
| PQPubID | 25895 |
| PageCount | 16 |
| ParticipantIDs | crossref_citationtrail_10_1108_JFC_10_2022_0245 crossref_primary_10_1108_JFC_10_2022_0245 emerald_primary_10_1108_JFC-10-2022-0245 proquest_journals_2895190142 |
| PublicationCentury | 2000 |
| PublicationDate | 2023-12-01 |
| PublicationDateYYYYMMDD | 2023-12-01 |
| PublicationDate_xml | – month: 12 year: 2023 text: 2023-12-01 day: 01 |
| PublicationDecade | 2020 |
| PublicationPlace | London |
| PublicationPlace_xml | – name: London |
| PublicationTitle | Journal of financial crime |
| PublicationYear | 2023 |
| Publisher | Emerald Publishing Limited Emerald Group Publishing Limited |
| Publisher_xml | – name: Emerald Publishing Limited – name: Emerald Group Publishing Limited |
| References | (key2023113011520633900_ref042) 2019; 7 (key2023113011520633900_ref0330) 2019; 26 Detica Limited (key2023113011520633900_ref014) 2011 (key2023113011520633900_ref031) 2014; 45 (key2023113011520633900_ref003) 2021; 25 (key2023113011520633900_ref051) 2007 (key2023113011520633900_ref038) 2009; 199 key2023113011520633900_ref032 (key2023113011520633900_ref0420) 2020; 12 key2023113011520633900_ref034 (key2023113011520633900_ref045) 2011 (key2023113011520633900_ref037) 2013; 3 (key2023113011520633900_ref001) 2016; 6 (key2023113011520633900_ref024) 2006 (key2023113011520633900_ref036) 2016; 6 (key2023113011520633900_ref017) 2015; 10 (key2023113011520633900_ref022) 2018; 6 (key2023113011520633900_ref026) 2010 (key2023113011520633900_ref016) 2014; 4 (key2023113011520633900_ref025) 2003; 22 (key2023113011520633900_ref018) 2015; 48-3 (key2023113011520633900_ref030) 2019; 22 (key2023113011520633900_ref050) 2019; 10 (key2023113011520633900_ref02900) 2012 (key2023113011520633900_ref035) 2013; 4 (key2023113011520633900_ref048) 2016; 6 (key2023113011520633900_ref012) 2013; 3 (key2023113011520633900_ref020) 1995; 26 key2023113011520633900_ref028 (key2023113011520633900_ref007) 2015; 10 key2023113011520633900_ref021 (key2023113011520633900_ref002) 2020; 27 (key2023113011520633900_ref005) 2019; 12 (key2023113011520633900_ref043) 2012; 2 (key2023113011520633900_ref011) 2009; 47 (key2023113011520633900_ref015) 2022; 147 (key2023113011520633900_ref033) 2011; 30 (key2023113011520633900_ref044) 2017; 17 (key2023113011520633900_ref049) 2013; 15 (key2023113011520633900_ref029) 2013; 80 (key2023113011520633900_ref052) 2007 key2023113011520633900_ref055 key2023113011520633900_ref054 (key2023113011520633900_ref004) 2022; 29 (key2023113011520633900_ref006) 2017; 20 (key2023113011520633900_ref0700) 2009; 212 (key2023113011520633900_ref023) 2009; 46 (key2023113011520633900_ref010) 2008 (key2023113011520633900_ref027) 2009; 25 Ernst and Young (key2023113011520633900_ref019) 2003 (key2023113011520633900_ref041) 2005; 75 (key2023113011520633900_ref053) 2019; 5 key2023113011520633900_ref047 (key2023113011520633900_ref013) 2001 (key2023113011520633900_ref039) 2016 key2023113011520633900_ref046 key2023113011520633900_ref008 key2023113011520633900_ref009 (key2023113011520633900_ref040) 2017; 87 |
| References_xml | – volume: 2 start-page: 202 issue: 2 year: 2012 ident: key2023113011520633900_ref043 article-title: Cyber-crimes and their impacts: a review publication-title: International Journal of Engineering Research and Applications – start-page: 1 volume-title: The Cost of Cybercrime year: 2011 ident: key2023113011520633900_ref014 – volume: 47 start-page: 3503 issue: 13 year: 2009 ident: key2023113011520633900_ref011 article-title: Multi-objective human resources allocation in R&D projects planning publication-title: International Journal of Production Research doi: 10.1080/00207540701824233 – volume: 80 start-page: 541 issue: 3 year: 2013 ident: key2023113011520633900_ref029 article-title: The cybercrime ecosystem: online innovation in the shadows? publication-title: Technological Forecasting and Social Change doi: 10.1016/j.techfore.2012.07.002 – volume: 46 start-page: 404 issue: 7 year: 2009 ident: key2023113011520633900_ref023 article-title: Estimating the market impact of security breach announcements on the firm values publication-title: Information and Management doi: 10.1016/j.im.2009.06.005 – volume: 30 start-page: 803 issue: 8 year: 2011 ident: key2023113011520633900_ref033 article-title: Cybercrime: Understanding and addressing the concerns of stakeholders publication-title: Computers and Security doi: 10.1016/j.cose.2011.07.003 – start-page: 187 volume-title: Multi-Objective Management in Freight Logistics Increasing Capacity, Service Level and Safety with Optimization Algorithms year: 2008 ident: key2023113011520633900_ref010 – volume: 12 start-page: 1 issue: 4087 year: 2020 ident: key2023113011520633900_ref0420 article-title: Computational system to classify cyber crime offenses using machine learning publication-title: Sustainability – volume: 6 start-page: 46 issue: 4 year: 2016 ident: key2023113011520633900_ref048 article-title: Cybercrime and security publication-title: International of Advanced Research on Computer Science and Software Engineering – volume: 22 start-page: 664 issue: 8 year: 2003 ident: key2023113011520633900_ref025 article-title: Computer security: Mapping the future publication-title: Computers and Security doi: 10.1016/S0167-4048(03)00003-8 – ident: key2023113011520633900_ref054 – start-page: 1 year: 2012 ident: key2023113011520633900_ref02900 article-title: Cyber security awareness initiatives in South Africa: a synergy approach publication-title: 7th International Conference on Information Warfare and Security – volume: 10 start-page: 376 issue: 2 year: 2019 ident: key2023113011520633900_ref050 article-title: Roles of risk managers: understanding how risk managers engage in regulation publication-title: European Journal of Risk Regulation doi: 10.1017/err.2019.24 – volume-title: Fraud: Unmanaged Risk. 8th Global Survey year: 2003 ident: key2023113011520633900_ref019 – volume: 26 start-page: 910 issue: 3 year: 2019 ident: key2023113011520633900_ref0330 article-title: Impact of economic and financial crimes on economic growth in emerging and developing countries: a systematic review publication-title: Journal of Financial Crime doi: 10.1108/JFC-10-2018-0112 – start-page: 3 volume-title: Lecture Notes in Computer Science (Including Subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics) year: 2016 ident: key2023113011520633900_ref039 article-title: Risk-aware multistakeholder next release planning using Multi-Objective optimization – volume: 6 start-page: 1 issue: 1 year: 2016 ident: key2023113011520633900_ref001 article-title: Challenges to enforcement of cyber-crimes laws and policy publication-title: Journal of Internet and Information Systems doi: 10.5897/JIIS2015.0089 – ident: key2023113011520633900_ref021 – volume: 10 start-page: 561 year: 2015 ident: key2023113011520633900_ref007 article-title: Mixed integer linear programming and genetic algorithm applied to storage and transportation problems in an oil industry publication-title: Systems and Management – ident: key2023113011520633900_ref046 – volume: 20 start-page: 64 issue: 1 year: 2017 ident: key2023113011520633900_ref006 article-title: Data analysis of cybercrimes in businesses publication-title: Information Technology and Management Science – start-page: 1 volume-title: Fundamentals of Risk Management: Understanding, Evaluating and Implementing Effective Risk Management year: 2010 ident: key2023113011520633900_ref026 – ident: key2023113011520633900_ref032 – ident: key2023113011520633900_ref008 – volume-title: Multi-Objective Optimization Using Evolutionary Algorithms year: 2001 ident: key2023113011520633900_ref013 – volume: 25 start-page: 528 issue: 6 year: 2009 ident: key2023113011520633900_ref027 article-title: The growing phenomenon of crime and the internet: a cybercrime execution and analysis model publication-title: Computer Law and Security Review doi: 10.1016/j.clsr.2009.09.005 – volume: 15 start-page: 390 issue: 1 year: 2013 ident: key2023113011520633900_ref049 article-title: A survey on various cyber-attacks and their classification publication-title: International Journal of Network Security – volume: 7 start-page: 148 issue: 1 year: 2019 ident: key2023113011520633900_ref042 article-title: Cyber crime in banking sector publication-title: International Journal of Research - Granthaalayah doi: 10.29121/granthaalayah.v7.i1.2019.1043 – volume: 3 start-page: 98 issue: 9 year: 2013 ident: key2023113011520633900_ref037 article-title: The nature causes and consequences of cyber crime in tertiary institutions in Zaria-Kaduna state publication-title: Nigeria. American International Journal of Contemporary Research – volume: 3 start-page: 997 issue: 5 year: 2013 ident: key2023113011520633900_ref012 article-title: Cybercrime a threat to persons, property, government and societies publication-title: International Journal of Advanced Research in Computer Science and Software Engineering – volume: 199 start-page: 25 issue: 1 year: 2009 ident: key2023113011520633900_ref038 article-title: Multi-objective integer programming: a general approach for generating all non-dominated solutions publication-title: European Journal of Operational Research doi: 10.1016/j.ejor.2008.10.023 – ident: key2023113011520633900_ref047 – volume: 48-3 start-page: 698 year: 2015 ident: key2023113011520633900_ref018 article-title: Multi-objective modelling to human resource assignment and routing problem for home health care services publication-title: IFAC-Papers OnLine – volume: 6 start-page: 60547 year: 2018 ident: key2023113011520633900_ref022 article-title: Supporting many objective software requirements decision: an exploratory study on the next release problem publication-title: IEEE Access doi: 10.1109/ACCESS.2018.2875122 – volume: 22 start-page: 77 issue: 2 year: 2019 ident: key2023113011520633900_ref030 article-title: Cybercrime and cybersecurity in Africa publication-title: Journal of Global Information Technology Management doi: 10.1080/1097198X.2019.1603527 – volume-title: Computer Crimes and Digital Investigations year: 2007 ident: key2023113011520633900_ref051 – volume: 26 start-page: 173 issue: 4 year: 1995 ident: key2023113011520633900_ref020 article-title: Computing near-optimal solution to the Steiner problem in a graph using a genetic algorithm publication-title: Networks doi: 10.1002/net.3230260403 – start-page: 1 volume-title: A Guide to Forensic Accounting Investigation year: 2006 ident: key2023113011520633900_ref024 – volume: 212 start-page: 505 year: 2009 ident: key2023113011520633900_ref0700 article-title: A real coded genetic algorithm for solving integer and mixed integer optimization problems publication-title: Applied Mathematics and Computation doi: 10.1016/j.amc.2009.02.044 – ident: key2023113011520633900_ref028 – volume: 4 start-page: 281 issue: 7 year: 2013 ident: key2023113011520633900_ref035 article-title: Forensic accounting and financial fraud in Nigeria: an empirical approach publication-title: International Journal of Business and Social Science – ident: key2023113011520633900_ref009 – volume: 29 start-page: 884 issue: 3 year: 2022 ident: key2023113011520633900_ref004 article-title: Analytical hierarchy process decision model and Pareto analysis for mitigating cybercrime in the financial sector publication-title: Journal of Financial Crime – volume: 5 start-page: 1 issue: 1 year: 2019 ident: key2023113011520633900_ref053 article-title: Understanding policing of cybercrime in South Africa: the phenomena, challenges and effective responses publication-title: Cogent Social Sciences – volume: 6 start-page: 1 issue: 4 year: 2016 ident: key2023113011520633900_ref036 article-title: Investigating cyber bullying: pervasiveness, causes and socio-psychological impact on adolescent girls publication-title: Journal of Public Administration and Governance – volume: 27 start-page: 1253 issue: 4 year: 2020 ident: key2023113011520633900_ref002 article-title: An innovative approach in combating economic crime using forensic accounting techniques publication-title: Journal of Financial Crime doi: 10.1108/JFC-04-2020-0053 – volume: 17 start-page: 85 issue: 3 year: 2017 ident: key2023113011520633900_ref044 article-title: The impact of cyber crime on E-Commerce publication-title: International Journal of Intelligent Computing and Information Science – volume: 45 start-page: 58 year: 2014 ident: key2023113011520633900_ref031 article-title: A Multi-Level approach to understanding the impact of cybercrime on the financial sector publication-title: Computers and Security doi: 10.1016/j.cose.2014.05.006 – volume: 10 start-page: 7 issue: 2 year: 2015 ident: key2023113011520633900_ref017 article-title: Cyber-banking fraud risk mitigation conceptual model publication-title: Banks and Bank Systems – volume: 12 start-page: 421 issue: 3 year: 2019 ident: key2023113011520633900_ref005 article-title: A risk-driven multi-objective evolutionary approach for selecting software requirements publication-title: Evolutionary Intelligence doi: 10.1007/s12065-019-00237-2 – volume: 4 start-page: 16 issue: 2 year: 2014 ident: key2023113011520633900_ref016 article-title: Electronic fraud (cyber fraud) risk in the banking industry publication-title: Zimbabwe. Risk Governance and Control: Financial Markets and Institutions – ident: key2023113011520633900_ref034 – volume: 87 start-page: 104 year: 2017 ident: key2023113011520633900_ref040 article-title: Minimizing the stakeholder dissatisfaction risk in requirement selection for next release planning publication-title: Information and Software Technology doi: 10.1016/j.infsof.2017.03.001 – volume: 147 start-page: 1 issue: 106825 year: 2022 ident: key2023113011520633900_ref015 article-title: Multi-objective integer programming approaches to next release problem – enhancing exact methods for finding whole Pareto front publication-title: Information and Software Technology – start-page: 1129 year: 2007 ident: key2023113011520633900_ref052 article-title: The Multi-Objective next release problem – ident: key2023113011520633900_ref055 – start-page: 1 volume-title: A Guide to Forensic Accounting Investigation year: 2011 ident: key2023113011520633900_ref045 article-title: Fraud: an introduction – volume: 25 start-page: 1 issue: 2 year: 2021 ident: key2023113011520633900_ref003 article-title: The integration of forensic accounting and the management control system as tools for combating cyberfraud publication-title: Academy of Accounting and Financial Studies Journal – volume: 75 start-page: 68 issue: 3 year: 2005 ident: key2023113011520633900_ref041 article-title: Corporate governance and the forensic accountant publication-title: CPA Journal |
| SSID | ssj0016580 |
| Score | 2.260826 |
| Snippet | Purpose
This study aims to investigate the feasibility of employing a multi-objectives integer-programming model for effective allocation of resources for... PurposeThis study aims to investigate the feasibility of employing a multi-objectives integer-programming model for effective allocation of resources for... |
| SourceID | proquest crossref emerald |
| SourceType | Aggregation Database Enrichment Source Index Database Publisher |
| StartPage | 1720 |
| SubjectTerms | Accountants Accounting Audit committees Banking Banking industry Cybercrime Decision makers Decision making Feasibility Financial institutions Fraud Genetics Grammatical aspect Human resources Integer programming Mitigation Objectives Prone Resource allocation Suitability |
| Title | Development of a multi-objectives integer programming model for allocation of anti-fraud capacities during cyberfraud mitigation |
| URI | https://www.emerald.com/insight/content/doi/10.1108/JFC-10-2022-0245/full/html https://www.proquest.com/docview/2895190142 |
| Volume | 30 |
| hasFullText | 1 |
| inHoldings | 1 |
| isFullTextHit | |
| isPrint | |
| journalDatabaseRights | – providerCode: PRVPQU databaseName: ABI/INFORM Collection customDbUrl: eissn: 1359-0790 dateEnd: 20241213 omitProxy: false ssIdentifier: ssj0016580 issn: 1359-0790 databaseCode: 7WY dateStart: 20010901 isFulltext: true titleUrlDefault: https://www.proquest.com/abicomplete providerName: ProQuest – providerCode: PRVPQU databaseName: ABI/INFORM Global customDbUrl: eissn: 1359-0790 dateEnd: 20241213 omitProxy: false ssIdentifier: ssj0016580 issn: 1359-0790 databaseCode: M0C dateStart: 20010901 isFulltext: true titleUrlDefault: https://search.proquest.com/abiglobal providerName: ProQuest – providerCode: PRVPQU databaseName: Accounting, Tax & Banking Collection customDbUrl: eissn: 1359-0790 dateEnd: 20241213 omitProxy: false ssIdentifier: ssj0016580 issn: 1359-0790 databaseCode: ANIOZ dateStart: 20010901 isFulltext: true titleUrlDefault: https://search.proquest.com/accountingtaxbanking providerName: ProQuest – providerCode: PRVPQU databaseName: ProQuest Central customDbUrl: eissn: 1359-0790 dateEnd: 20241213 omitProxy: false ssIdentifier: ssj0016580 issn: 1359-0790 databaseCode: BENPR dateStart: 20010901 isFulltext: true titleUrlDefault: https://www.proquest.com/central providerName: ProQuest – providerCode: PRVPQU databaseName: ProQuest Criminal Justice customDbUrl: eissn: 1359-0790 dateEnd: 20241213 omitProxy: false ssIdentifier: ssj0016580 issn: 1359-0790 databaseCode: M0O dateStart: 20010901 isFulltext: true titleUrlDefault: https://search.proquest.com/criminaljusticeperiodicals providerName: ProQuest |
| link | http://cvtisr.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwpV3BbtQwEB2xLUJcKBQqlpaVDxzgEK03sZ3khNpVV4BgW6FKFC5RPLGlIpqUbAvixqfXYzstRagXLkkkZ6RIz5kZz7yZAXghdIYlBaoKo3gipNWJTvMmMQ3HzBlEMTPcD5vIl8vi-Lg8jAG3VaRVDjrRK-qmQ4qRT93BQJLxEunrs-8JTY2i7GocoTGCdfJsiNL3gc-vsgjOuoYqYUmFOiUf0pS8mL5bzEkDpURmp-zjDbP0V23utX72Rmex8b-f-xAeRHeT7Yb98QjumHYT7g1s900Yva9_Pobff1CHWGdZzTzPMOn016APV8y3lTA9i3yuU2fxmJ-iw5zXyyh7H2J_Xrx1sravLxqGzhajb9rKQkEkw1_a9GHx9CQ0-OjaJ3C02D-av0niaIYEU1XIREqJUtbUW0YZFI1SNs9rq7DkVltROqgl11mKvFYcjTsjaSEkCslVqWeYbcFa27XmKbCMEwMjVbYxTs45HNhgamaYZqWujeVjmA7AVBjbltP0jG-VP77wonJQ0jNBWRGUY3h1JXEWWnbc8u7LiPW_Xr2xQ8awMyBdxf98VV3D_Oz25W24T4PqAxFmB9bO-wvzHO7ij_OTVT-BUf7p8wTWd5dvD764-97-8vDjxG9mfz24BEFf96Q |
| linkProvider | ProQuest |
| linkToHtml | http://cvtisr.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMw1V3BbtQwEB21BQGXAqWIpQV8AAkO0Xod25scqgotrFq6rDjsobconthSEU1KtqXqjR_iH_HYSUsR6q0HbpHssaLkeWbseTMD8FqaFHO6qMqs5olUziRGjKvEVhxTbxDlyPLQbGI8n2eHh_mXFfjV58IQrbLXiUFRVw3SHfnQHwwUGS8pdk--J9Q1iqKrfQuNCIsDe3Huj2zLnf0P_v--EWL6cTHZS7quAgkKnalEKYVKlVQWRVuUldZuPC6dxpw742Tu31JxkwrkpeZovXtvpFQoFde5GWHql12FO1L63UFMQT65DFp4Yx6TkhXlBeW8j4rybPhpOiGFJ4g7T8HOa1bwr1TgK3MQbNz04X_2dR7BeudMs_cR_Y9hxdYbcK_n8m_A6qw8fwI__yBGscaxkgUWZdKYr1HbL1kommFb1rHVjr09Z6FHEPM-PSNuQrzZDOK1l3VteVYx9J4GhpK0LKZ7Mrwwto2Dx0exfElTb8LiNj7CU1irm9o-A5Zy4pcI7Srr5bw7hRUKO0KR5qa0jg9g2OOgwK4oO_UG-VaEwxnPCo8ceibkFIScAby7lDiJBUlumPu2g9a_pl4D5AC2e2AVnRZbFleoen7z8Cu4v7f4PCtm-_ODLXjgV00j5Wcb1k7bM_sC7uKP06Nl-zLsGAbFLWPwN786TVA |
| linkToPdf | http://cvtisr.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMw1V1Nb9QwEB21BVVcKBQQCwV8AAkO0Xod20kOVVVtWVFarXroobconthSK5qUbEvVG3-Lf4fHTlqKUG89cIvkD0XJs9_Y82YG4L00KRZ0UZVbzROpnEmMyOrE1hxTT4hyYnkoNpHN5_nRUXGwBL-GWBiSVQ57Ytio6xbpjnzsDwaKyEuKsetlEQc7s62z7wlVkCJP61BOI0Jkz15d-uPbYnN3x__rD0LMPh9OvyR9hYEEhc5VopRCpSpKkaItylprl2WV01hwZ5ws_BsrblKBvNIcrTf1jZQKpeK6MBNM_bTL8CCTnjVJNcin1w4MT-wxQFlRjFDBBw8pz8dfZ1Pa_ATp6MnxeYsR_woLvqGGwHeztf_4Sz2Bx72RzbbjqngKS7ZZh9VB478Oy_vV5TP4-YdgirWOVSyoK5PWnEQWWLCQTMN2rFexnXqeZ6F2EPO2PiPNQrzxDMMbP9Z11UXN0FsgGFLVshgGyvDK2C42nh7HtCZt8xwO7-MjvICVpm3sS2ApJ92J0K62fpw3s7BGYSco0sJU1vERjAdMlNgna6eaId_KcGjjeelRRM-EopJQNIJP1yPOYqKSO_p-7GH2r663wDmCjQFkZb-7LcobhL26u_kdrHrolfu7873X8MhPmkYl0AasnHcX9g08xB_nx4vubVg8DMp7huBvs6FWFg |
| openUrl | ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info%3Asid%2Fsummon.serialssolutions.com&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=Development+of+a+multi-objectives+integer+programming+model+for+allocation+of+anti-fraud+capacities+during+cyberfraud+mitigation&rft.jtitle=Journal+of+financial+crime&rft.au=Akinbowale%2C+Oluwatoyin+Esther&rft.au=Klingelh%C3%B6fer%2C+Heinz+Eckart&rft.au=Zerihun%2C+Mulatu+Fekadu&rft.date=2023-12-01&rft.issn=1359-0790&rft.eissn=1359-0790&rft.volume=30&rft.issue=6&rft.spage=1720&rft.epage=1735&rft_id=info:doi/10.1108%2FJFC-10-2022-0245&rft.externalDBID=n%2Fa&rft.externalDocID=10_1108_JFC_10_2022_0245 |
| thumbnail_l | http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/lc.gif&issn=1359-0790&client=summon |
| thumbnail_m | http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/mc.gif&issn=1359-0790&client=summon |
| thumbnail_s | http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/sc.gif&issn=1359-0790&client=summon |