{
    "journal": {
        "title": "International Journal of Business and Economic Development",
        "acronym": "IJBED",
        "issn_print": "2051-848X",
        "issn_online": "2051-8498",
        "doi_prefix": "https://doi.org/10.24052/IJBED/"
    },
    "article": {
        "id": 227,
        "title": "Applying artificial intelligence and machine learning techniques in the internal audit environment: A simulation test of an improved algorithm for detection of fraudulent events in financial entity transaction processing operations",
        "abstract": "This paper describes a new approach to financial fraud detection that is informed by both artificial intelligence and machine learning.  It proposes, then tests with a simulated database of transactions, a metaheuristic algorithm based on two-layer deep learning.  Employing a simple adaptation to a basic deep learning model that applies a hybridized honey badger modification, demonstrably higher quality outcomes were obtained than with commonly used competing models.",
        "keywords": [
            "Artificial intelligence",
            "Financial fraud",
            "Honey badger algorithm",
            "Internal audit",
            "Machine learning"
        ],
        "doi": "https://doi.org/10.24052/IJBED/V012N02/ART-04",
        "url": "https://ijbed.org/details&cid=227",
        "pdf_url": "https://ijbed.org/cdn/article_file/2024-12-03-19-32-58-PM.pdf",
        "volume": "Volume 12",
        "issue": "Issue 02",
        "issue_id": 30,
        "issue_published_month": "2024-11-01",
        "published_date": "2024-12-03",
        "online_first_status": "no",
        "online_first_date": "",
        "history": {
            "received": "",
            "revised": "",
            "accepted": ""
        },
        "declarations": {
            "funding": "",
            "conflict_of_interest": "",
            "data_availability": "",
            "author_contributions": ""
        },
        "notice": {
            "type": "none",
            "text": ""
        },
        "metrics": {
            "views": 8432,
            "downloads": 37,
            "citations": 0
        },
        "authors": [
            {
                "name": "A. J. Stagliano",
                "organization": "Department of Accounting, Erivan K. Haub School of Business, Saint Joseph’s University, Philadelphia, USA",
                "country": ""
            }
        ],
        "supplementary_materials": []
    }
}