Using neural networks to predict financial reporting fraud: Part 2

Abstract

Artificial Intelligence (AI) is the science of building computer devices and software applications that mimic many of the characteristics that we associate with human behaviour, such as the ability to reason, see, learn, solve problems, understand language and so on. AI systems include natural languages, robotics, expert systems and neural networks. This article focuses on neural networks, which can be designed for problems that arise at any managerial level and may be used to predict the occurrence of fraud.