To produce important investment decisions, investors require financial records and economic information. However, most companies manipulate investors and financial institutions by inflating their financial statements. Fraudulent Financial Activities exist in any monetary or financial transaction scenario, whether physical or electronic. A challenging problem that arises in this domain is the issue that affects and troubles individuals and institutions. This problem has attracted more attention in the field in part owing to the prevalence of financial fraud and the paucity of previous research. For this purpose, in this study, the main approach to solve this problem, an anomaly detection-based approach based on a combination of feature selection based on squirrel optimization pattern and classification methods have been used. The aim is to develop this method to provide a model for detecting anomalies in financial statements using a combination of selected features with the nearest neighbor classifications, neural networks, support vector machine, and Bayesian. Anomaly samples are then analyzed and compared to recommended techniques using assessment criteria. Squirrel optimization's meta-exploratory capability, along with the approach's ability to identify abnormalities in financial data, has been shown to be effective in implementing the suggested strategy. They discovered fake financial statements because of their expertise.
翻译:为了作出重要的投资决定,投资者需要财务记录和经济信息。然而,大多数公司通过增加财务报表来操纵投资者和金融机构。欺诈性金融活动存在于任何货币或金融交易情景中,无论是实物还是电子的。该领域出现的一个具有挑战性的问题就是影响个人和机构的问题。由于金融欺诈盛行和以往研究的缺乏,这个问题已在实地引起更多的注意。为此目的,本研究报告主要解决这一问题的方法是,根据松鼠优化模式和分类方法综合选择特征,采用异常现象检测方法。开发这种方法的目的是提供一种模型,以便利用与最近的邻居分类、神经网络、支持媒介机器和贝耶斯人相结合的选定特征来发现财务报表中的异常现象。然后对异常现象样本进行分析,并与采用评估标准推荐的方法进行比较。Squirrel优化的元解释能力,以及查明金融数据异常的方法,已证明在执行所建议的战略方面是有效的。它们发现了假财务报表,因为它们具有专门知识。