Sushkov Viktor M.

Showing publications for last 3 years

1. Article
   Web of Science & Scopus
   Improving the Methodology for Integrated Testing of Journal Entries by Benford’s Law // Studies in Computational Intelligence, 2024 Vol. 1130 LNCS pp. 512-519 doi
2. Article
   Web of Science & Scopus
   A Bayesian Network-Based Model for Fraud Risk Assessment // Studies in Computational Intelligence, 2024 Vol. 1130 LNCS pp. 520-527 doi
3. Article
   Web of Science & Scopus
   Testing for Benford’s Law as a Response to the Risks of Material Misstatement Due to Fraud // Studies in Computational Intelligence, 2024 Vol. 1130 LNCS pp. 860-866 doi
4. Article
   Web of Science & Scopus
   Integrating Data Mining Techniques for Fraud Detection in Financial Control Processes // International Journal of Technology, 2023 Vol. 14, No. 8 pp. 1675-1684 doi
5. Article
   Web of Science & Scopus
   Detecting Money Laundering Patterns through Cash Flow Analysis: a Neural Network-Based Approach // Proceedings of the 2023 IEEE 16th International Scientific and Technical Conference Actual Problems of Electronic Instrument Engineering, APEIE 2023, 2023 pp. 1390-1393 doi
6. Article
   Web of Science & Scopus
   Factor Analysis-Based Model for Rating the National Financial Security // Proceedings of the 2023 IEEE 16th International Scientific and Technical Conference Actual Problems of Electronic Instrument Engineering, APEIE 2023, 2023 pp. 1400-1403 doi
7. RSCI ANALYSIS OF THE POSSIBILITY OF APPLYING BAYESIAN NETWORK FOR THE PURPOSES OF CORPORATE FRAUD RISK ASSESSMENTANALYSIS OF THE POSSIBILITY OF APPLYING BAYESIAN NETWORK FOR THE PURPOSES OF CORPORATE FRAUD RISK ASSESSMENT // 2023 pp. 475-483
8. RSCI PROSPECTS AND RISKS OF AUDITING FRAUD IN REMOTE WORKING ENVIRONMENTSPROSPECTS AND RISKS OF AUDITING FRAUD IN REMOTE WORKING ENVIRONMENTS // 2023 pp. 499-506
9. Book Benford's Law as a toolkit for identifying evidence of fraud in accounting // Federal State Budgetary Educational Institution of Higher Education "Plekhanov Russian Economic University", 2023 pp. 180
10. RSCI Data mining in auditing fraud: historical backgroundData mining in auditing fraud: historical background // 2023 pp. 20-30
11. RSCI Fraud as a type of deviant economic behaviourFraud as a type of deviant economic behaviour // 2023 pp. 84-92
12. RSCI The fraud management mechanisms in the context of national economic securityThe fraud management mechanisms in the context of national economic security // 2023 pp. 78-83
13. RSCI Data mining techniques in auditing procedures for assessing the risks of material misstatement due to fraudData mining techniques in auditing procedures for assessing the risks of material misstatement due to fraud // 2022 pp. 438-451
14. RSCI Audit procedures regarding money laundering risksAudit procedures regarding money laundering risks // 2022 pp. 92-99
15. Article
    Web of Science & Scopus
    Integrated application of Benford's Law tests to detect corporate fraud // Procedia Computer Science, 2022 Vol. 213, No. C, Q2 pp. 332-337 doi
16. Article Digitalisation of financial auditing: risks and opportunities // Digital Economy: New Business Architectonics and Transformation of Competences: Proceedings of the International Scientific-Practical Conference dedicated to the 50th Anniversary of the Faculty of Economics (October 14, 2022)., E.A. Buketov Karaganda University, 2022 pp. 494-496
17. Article
    Web of Science & Scopus
    Possibility of Benford’s Law Application for Diagnosing Inaccuracy of Financial Statements // Studies in Computational Intelligence, 2022 Vol. 1032 SCI, Q4 pp. 243-248 doi
18. RSCI Methodological approach to assessing fraud risks of audited entity based on analysis of high-risk journal entriesMethodological approach to assessing fraud risks of audited entity based on analysis of high-risk journal entries // 2022 pp. 111-126
19. RSCI Identifying signs of financial reporting manipulation using Benford s law based on the example of Enron // 2021 pp. 194-204
20. RSCI Internal control as a measure of countering terrorist financing through the non-profit sector // 2021 pp. 183-193
21. RSCI Methods for identifying cashing schemes in the credit and banking sector of the economy // 2021 pp. 135-142
22. RSCI Analysis of pricing in the field of procurement of external audit service // 2021 pp. 11-20
23. RSCI Using analytical procedures to detect accounting misstatements in terms of information about fixed assets // 2021 pp. 38-50

Showing conferences for last 3 years

1. Сентябрь 2023 2023 Annual International Conference on Brain-Inspired Cognitive Architectures for Artificial Intelligence (BICA*AI 2023) Report: Testing for Benford’s Law as a Response to the Risks of Material Misstatement due to Fraud
2. Октябрь 2023 5th International Scientific Conference on Innovation in the Digital Economy SPBPU IDE-2023 Report: Integrating Data Mining Techniques for Fraud Detection in Financial Control Processes
3. Ноябрь 2023 IEEE XVI International Scientific and Technical Conference "Actual Problems of Electronic Instrument Engineering" (APEIE) Report: Factor Analysis-Based Model for Rating the National Financial Security
4. Ноябрь 2023 IX International Scientific and Practical Conference of the International AML/CFT Network Institute
5. Июнь 2023 V International Student Scientific Conference "Innovative Management Mechanisms in the Digital and Regional Economy Report: Auditing fraud with data mining
6. Май 2023 All-Russian Scientific and Practical and Educational Conference "Fundamental and Applied Research in Management, Economics and Trade" Report: Prospects and risks of auditing fraud in remote working environments
7. Сентябрь 2022 13th Annual International Conference on Intelligent Cognitive Architectures for Artificial Intelligence BICA 2021 Report: Integrated Application of Benford’s Law Tests to Detect Corporate Fraud
8. Июнь 2022 36th plenary meeting of the Eurasian Group on Combating Money Laundering and Financing of Terrorism (EAG). Tashkent
9. Апрель 2022 III International Scientific and Practical Forum on Economic Security "VIII VSKEB" Report: Methodological approach to assessing the risk of auditee misconduct based on analysis of high-risk accounting records
10. Апрель 2022 IX International Youth Scientific School-Conference "Modern Problems of Physics and Technology" Report: Results of research in data analysis conducted in the Financial Intelligence Lab
11. Декабрь 2022 VIII International Scientific and Practical Conference "Financial Security. Current State and Prospects of Development" Report: Data mining techniques in auditing procedures for assessing the risks of material misstatement due to fraud
12. Июнь 2022 International Conference on Money Laundering and the Financing of Terrorism: Current Threats and Current Issues of Countering Them" Report: Experiences of financial intelligence labs working together. Application of big data technologies in financial monitoring tasks
13. Октябрь 2022 International Research-to-Practice Conference "Digital Economy: New Business Architectonics and Transformation of Competencies" Report: Digitalisation of financial auditing: Opportunities and risks
14. Декабрь 2021 12th Annual International Conference on Intelligent Cognitive Architectures for Artificial Intelligence BICA 2021 Report: Possibility of Benford's Law Application for Diagnosing Inaccuracy of Financial Statements
15. Июнь 2021 III International Student Scientific Conference "Innovative Management Mechanisms for the Digital and Regional Economy" Report: Analysis of pricing in the procurement of external audit services
16. Июнь 2021 III International Student Scientific Conference "Innovative Management Mechanisms for the Digital and Regional Economy" Report: Using analytical procedures to detect manipulation in the reporting of fixed assets
17. Декабрь 2021 International Design Thinking Gamp Section "Designing and prototyping business solutions using Marvel"
18. Ноябрь 2021 VII International Scientific and Practical Conference of the International AML/CFT Network Institute "Threats and Risks to Financial Security in the Context of Digital Transformation" Report: Internal controls as a counter-terrorist financing measure in the non-profit sector
19. Ноябрь 2021 VII International Scientific and Practical Conference of the International AML/CFT Network Institute "Threats and Risks to Financial Security in the Context of Digital Transformation" Report: Identifying symptoms of financial statement manipulation using Benford's Law in the case of Enron
20. Июнь 2021 VI Interuniversity student scientific-practical conference "Economic security of the Russian Federation: problems and solutions" Report: Anti-corruption policy as the basis of corporate culture