The Process of Internal Corruption Detection using the Criminological Approach based on Case-based Reasoning

Internal corruption within companies, particularly involving financial resources, is of immediate concern. The potential havoc it can wreak underscores the necessity of preventing and identifying such instances, as they are pivotal for an organization’s financial security, credibility, and reputation. This is a crucial area of research in criminology and fraud detection. Using a criminological perspective, this paper introduces the unique process of detecting internal corruption, specifically embezzlement. The method, a rule-based internal corruption detection system that employs Case-based Reasoning (CBR) and a criminological approach, is not just an advancement but a pioneering leap in the field of fraud detection in companies.