Fuzzy Financial Fraud Risk Governance System in an Information Technology EnvironmentCosta, M. P. L., & Araujo, E. (2021). Fuzzy financial fraud risk governance system in an information technology environment. 2021 International Conference on Innovation and Intelligence for Informatics, Computing, and Technologies (3ICT), Innovation and Intelligence for Informatics, Computing, and Technologies (3ICT), 2021 International Conference On, 726–732.
This journal article provides details of a meta-analysis of financial fraud risk governance model taking into account an IT environment and based on the fuzzy inference system proposed by the researchers. The fuzzy set theory and fuzzy logic are employed to deal with actual business audits as a first barrier to reflect the adequacy of the information technologies and systems used to avoid risk in the financial fraud governance.