Research on the Risk of Fraud in Financial Institutions Based on CBR: The Case Study from China

摘要：

Our studies on operational risk cases happened in Chinese financial institutions showed that internal and external fraud became the severest cause of operational risk, which differed from international advanced banks. This paper studied 171 fraud cases with Case-based reasoning (CBR), detailed in frequency and impact of fraud cases, business lines and areas where fraud continually occurred, gave definition and categories of internal and external fraud. Study found the causes of fraud risk were defect in internal control, risk management structure, and continuous monitoring pre-warning system.

关键词： Financial institutions Risk of fraud Case-based reasoning (CBR)

作者: ZHANG Chen LIU Wen WU Yong

作者单位: School of Management of HeFei University of Technology,Hefei 230009, China School of Management of HeFei University of Technology, Hefei 230009, China

会议类型: 国际会议

会议名称: The 2nd International Conference on Risk Analysis and Crisis Response(第二届风险分析与危机反应国际学术研讨会)

会议地点: 北京

会议语种:英文

页码: 192-198

在线出版日期: 2009-10-19（万方平台首次上网日期，不代表论文的发表时间）