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Automated internal controls for vendor fraud and risk management
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Autores
Orientador(es)
Resumo(s)
For multinational corporations, the risks associated with tax evasion are particularly
complex due to their cross-border operations and the differing applicable legal
frameworks across jurisdictions. In order to reduce the risks of vendor fraud, especially
when it comes to unauthorized changes to vendor master data, effective internal controls
are essential. One pattern frequently tied to tax evasion is modifications to a vendor's bank
details followed by payment and a quick change to the original state.
This project explores the development and implementation of an automated internal
control designed to detect vendor bank details modifications suggesting tax evasion using
SAP HANA. To ensure effective risk management, the solution aligns with the
Committee of Sponsoring Organizations of the Treadway Commission (COSO)
Framework. The practical implementation of the solution is based on Core Data Services
(CDS) views for data extraction and structuring, with an ABAP Managed Database
Procedure (AMDP) handling risk assessment. The final solution is integrated with SAP
Business Integrity Screening (SAP BIS) and triggers alerts for compliance teams through
SAP Fiori, improving fraud prevention and audit capabilities.
While this rule-based fraud detection provides a solid basis for internal controls,
future fraud prevention capabilities may be improved by using machine learning and
artificial intelligence (AI). The project also highlights the importance of tailored fraud
prevention strategies and the need for organizations to align internal controls with their
operational environment and available technologies.
Descrição
Palavras-chave
Internal controls Fraud detection Tax evasion Vendor risk management ERP
Contexto Educativo
Citação
Karwacka, Maja Karolina (2025). “Automated internal controls for vendor fraud and risk management”. Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão
Editora
Instituto Superior de Economia e Gestão