The fatal phenomenon of fraud, not only in Iran, but also worldwide, has become one of the concerns of state and governmental organizations and businesses in various industries. Existing data suggests a multi-billion dollar fraud in the global economy. The Association of Certified Fraud Examiners (ACFE) estimated that the world’s total fraud losses for 2013 would be $3.7 trillion. Banks and financial institutions, insurance companies, telecom operators, large manufacturers and retailers are among the companies that annually lose large sums of money from fraud. In addition to financial losses, the occurrence of large-scale fraud in organizations can also undermine the credibility and diminishes public confidence.
On the other hand, fraud methods are in the process of evolution and deformation. Criminals are constantly trying to use new methods to commit fraud in order to hide from the eyes of inspectors of regulatory authorities. Unfortunately, the growth and development of information technology and communication have also helped offenders and have resulted in a greater variety and complex methods of committing fraud. This complexity and constant change has led to the loss of effectiveness of the traditional methods of fraud detection, as well as fixed-laws and even self-learning algorithms that try to discover past patterns of fraud in the organization’s data. Hence, organizations need a new approach to combat today’s fraud and misconduct.