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Accounting fraud is a global concern representing a significant threat to the financial system stability due to the resulting diminishing of the market confidence and trust of regulatory authorities. Several tricks can be used to commit…

Machine Learning · Statistics 2018-05-09 Maria Jofre , Richard Gerlach

Artificial intelligence now decides who receives a loan, who is flagged for criminal investigation, and whether an autonomous vehicle brakes in time. Governments have responded: the EU AI Act, the NIST Risk Management Framework, and the…

Artificial Intelligence · Computer Science 2026-04-24 Natan Levy , Gadi Perl

Given AI systems like ChatGPT can generate content that is indistinguishable from human-made work, the responsible use of this technology is a growing concern. Although understanding the benefits and harms of using AI systems requires more…

Computers and Society · Computer Science 2023-05-10 Jan Philip Wahle , Terry Ruas , Saif M. Mohammad , Norman Meuschke , Bela Gipp

The increasing integration of Artificial Intelligence (AI) into health and biomedical systems necessitates robust frameworks for transparency, accountability, and ethical compliance. Existing frameworks often rely on human-readable, manual…

The rapid proliferation of synthetic media, presentation attacks, and document forgeries has created significant vulnerabilities in Know Your Customer (KYC) workflows across financial services, telecommunications, and digital-identity…

Cryptography and Security · Computer Science 2026-01-13 Chandra Sekhar Kubam

The use of Artificial Intelligence (AI) in high-risk, decision-making scenarios presents technical, safety, and normative challenges; problems that may only be ameliorated by human oversight. However, notions of human oversight lack a…

Artificial Intelligence (AI) and the regulation thereof is a topic that is increasingly being discussed within various fora. Various proposals have been made in literature for defining regulatory bodies and/or related regulation. In this…

Computers and Society · Computer Science 2021-08-23 Joshua Ellul , Stephen McCarthy , Trevor Sammut , Juanita Brockdorff , Matthew Scerri , Gordon J. Pace

As AI rapidly advances, the security risks posed by AI are becoming increasingly severe, especially in critical scenarios, including those posing existential risks. If AI becomes uncontrollable, manipulated, or actively evades safety…

Artificial Intelligence · Computer Science 2025-08-29 Donglin Wang , Weiyun Liang , Chunyuan Chen , Jing Xu , Yulong Fu

The detection of frauds in credit card transactions is a major topic in financial research, of profound economic implications. While this has hitherto been tackled through data analysis techniques, the resemblances between this and other…

Social and Information Networks · Computer Science 2017-06-08 Massimiliano Zanin , Miguel Romance , Santiago Moral , Regino Criado

The explosion in the performance of Machine Learning (ML) and the potential of its applications are strongly encouraging us to consider its use in industrial systems, including for critical functions such as decision-making in autonomous…

Computers and Society · Computer Science 2023-11-14 François Terrier

With the deepening of the digitization degree of financial business, financial fraud presents more complex and hidden characteristics, which poses a severe challenge to the risk prevention and control ability of financial institutions. At…

Computational Engineering, Finance, and Science · Computer Science 2024-05-08 Xinye Sha

Spurious credit card transactions are a significant source of financial losses and urge the development of accurate fraud detection algorithms. In this paper, we use machine learning strategies for such an aim. First, we apply a mixed…

Machine Learning · Computer Science 2021-12-07 Daniel H. M. de Souza , Claudio J. Bordin

The prevalence of biometric authentication has been on the rise due to its ease of use and elimination of weak passwords. To date, most biometric authentication systems have been designed for on-device authentication of the device owner…

Cryptography and Security · Computer Science 2026-04-29 Alexander Bienstock , Daniel Escudero , Antigoni Polychroniadou , Zhen Zeng , Pranav Bhat , Ashok Singal , Prashant Sharma , Manuela Veloso

Smart card based authentication schemes are used in various fields like e-banking, e-commerce, wireless sensor networks, medical system and so on to authenticate the both remote user and the application server during the communication via…

Cryptography and Security · Computer Science 2015-02-18 Tanmoy Maitra

Fraud is a prevalent offence that extends beyond financial loss, causing psychological and physical harm to victims. The advancements in online communication technologies alowed for online fraud to thrive in this vast network, with…

Computation and Language · Computer Science 2025-04-17 Antonis Papasavva , Shane Johnson , Ed Lowther , Samantha Lundrigan , Enrico Mariconti , Anna Markovska , Nilufer Tuptuk

Real-world data often exhibits bias, imbalance, and privacy risks. Synthetic datasets have emerged to address these issues. This paradigm relies on generative AI models to generate unbiased, privacy-preserving data while maintaining…

Financial institutions increasingly rely on distributed architectures, open banking APIs, cloud native infrastructures, and high frequency digital transactions. These transformations expand the attack surface and expose limitations in…

Cryptography and Security · Computer Science 2025-12-30 Paulo Fernandes Biao

Artificial Intelligence (AI) is rapidly being integrated into critical systems across various domains, from healthcare to autonomous vehicles. While its integration brings immense benefits, it also introduces significant risks, including…

Computers and Society · Computer Science 2025-06-25 Zhiqiang Lin , Huan Sun , Ness Shroff

Ensuring that AI systems reliably and robustly avoid harmful or dangerous behaviours is a crucial challenge, especially for AI systems with a high degree of autonomy and general intelligence, or systems used in safety-critical contexts. In…

Credit and debit cards, rather than actual money, have become the universal payment means. With these cards, it has become possible to buy expensive items easily without an additional complex authentication procedure being conducted.…

Cryptography and Security · Computer Science 2013-06-25 Chae Chang Lee , Ji Won yoon