Details der Publikation - Red flag algorithms for Brazilian electronic invoices

Red flag algorithms for Brazilian electronic invoices : outlier detection and price risk classification / Ruben Interian, Igor Carpanese, Bruno Mello and Celso C. Ribeiro

Medienart:	E-Artikel

Erscheinungsjahr:	2024
Erschienen:	2024

Enthalten in:	Zur Gesamtaufnahme - volume:31
Enthalten in:	International transactions in operational research - 31(2024), 3 vom: Mai, Seite 1533-1553

Sprache:	Englisch

Beteiligte Personen:	Interian, Ruben [VerfasserIn] Carpanese, Igor [VerfasserIn] Mello, Bruno [VerfasserIn] Ribeiro, Celso C. [VerfasserIn]

Links:	onlinelibrary.wiley.com [kostenfrei] doi.org [kostenfrei]

Themen:	Algorithms Drug purchases Electronic invoices Farmácia Popular Fraud detection Fuel purchases Overpricing Risk patterns

doi:	10.1111/itor.13323

funding:
Förderinstitution / Projekttitel:

PPN (Katalog-ID):	1880860252

Internformat


LEADER	01000naa a2200265 4500
001	1880860252
003	DE-627
005	20240215115026.0
007	cr uuu---uuuuu
008	240215s2024 xx \|\|\|\|\|o 00\| \|\|eng c
024	7		\|a 10.1111/itor.13323 \|2 doi
035			\|a (DE-627)1880860252
035			\|a (DE-599)KXP1880860252
040			\|a DE-627 \|b ger \|c DE-627 \|e rda
041			\|a eng
100	1		\|a Interian, Ruben \|e verfasserin \|4 aut
245	1	0	\|a Red flag algorithms for Brazilian electronic invoices \|b outlier detection and price risk classification \|c Ruben Interian, Igor Carpanese, Bruno Mello and Celso C. Ribeiro
264		1	\|c 2024
336			\|a Text \|b txt \|2 rdacontent
337			\|a Computermedien \|b c \|2 rdamedia
338			\|a Online-Ressource \|b cr \|2 rdacarrier
650		4	\|a algorithms \|7 (dpeaa)DE-206
650		4	\|a drug purchases \|7 (dpeaa)DE-206
650		4	\|a electronic invoices \|7 (dpeaa)DE-206
650		4	\|a Farmácia Popular \|7 (dpeaa)DE-206
650		4	\|a Fraud detection \|7 (dpeaa)DE-206
650		4	\|a fuel purchases \|7 (dpeaa)DE-206
650		4	\|a overpricing \|7 (dpeaa)DE-206
650		4	\|a risk patterns \|7 (dpeaa)DE-206
700	1		\|a Carpanese, Igor \|e verfasserin \|4 aut
700	1		\|a Mello, Bruno \|e verfasserin \|4 aut
700	1		\|a Ribeiro, Celso C. \|e verfasserin \|0 (DE-588)1119459214 \|0 (DE-627)872767450 \|0 (DE-576)479893098 \|4 aut
773	0	8	\|i Enthalten in \|t International transactions in operational research \|d Oxford : Wiley-Blackwell, 1994 \|g 31(2024), 3 vom: Mai, Seite 1533-1553 \|h Online-Ressource \|w (DE-627)320598004 \|w (DE-600)2019815-2 \|w (DE-576)273908545 \|x 1475-3995 \|7 nnns
773	1	8	\|g volume:31 \|g year:2024 \|g number:3 \|g month:05 \|g pages:1533-1553
856	4	0	\|u https://onlinelibrary.wiley.com/doi/pdf/10.1111/itor.13323 \|x Verlag \|z kostenfrei
856	4	0	\|u https://doi.org/10.1111/itor.13323 \|x Resolving-System \|z kostenfrei
912			\|a GBV_USEFLAG_U
912			\|a GBV_ILN_26
912			\|a ISIL_DE-206
912			\|a SYSFLAG_1
912			\|a GBV_KXP
912			\|a GBV_ILN_11
912			\|a GBV_ILN_20
912			\|a GBV_ILN_22
912			\|a GBV_ILN_23
912			\|a GBV_ILN_24
912			\|a GBV_ILN_31
912			\|a GBV_ILN_32
912			\|a GBV_ILN_40
912			\|a GBV_ILN_60
912			\|a GBV_ILN_62
912			\|a GBV_ILN_63
912			\|a GBV_ILN_65
912			\|a GBV_ILN_69
912			\|a GBV_ILN_70
912			\|a GBV_ILN_73
912			\|a GBV_ILN_74
912			\|a GBV_ILN_90
912			\|a GBV_ILN_95
912			\|a GBV_ILN_100
912			\|a GBV_ILN_105
912			\|a GBV_ILN_110
912			\|a GBV_ILN_120
912			\|a GBV_ILN_138
912			\|a GBV_ILN_150
912			\|a GBV_ILN_151
912			\|a GBV_ILN_161
912			\|a GBV_ILN_170
912			\|a GBV_ILN_171
912			\|a GBV_ILN_224
912			\|a GBV_ILN_266
912			\|a GBV_ILN_285
912			\|a GBV_ILN_293
912			\|a GBV_ILN_370
912			\|a GBV_ILN_602
912			\|a GBV_ILN_636
912			\|a GBV_ILN_702
912			\|a GBV_ILN_2001
912			\|a GBV_ILN_2003
912			\|a GBV_ILN_2004
912			\|a GBV_ILN_2005
912			\|a GBV_ILN_2006
912			\|a GBV_ILN_2007
912			\|a GBV_ILN_2009
912			\|a GBV_ILN_2010
912			\|a GBV_ILN_2011
912			\|a GBV_ILN_2014
912			\|a GBV_ILN_2015
912			\|a GBV_ILN_2020
912			\|a GBV_ILN_2021
912			\|a GBV_ILN_2025
912			\|a GBV_ILN_2026
912			\|a GBV_ILN_2027
912			\|a GBV_ILN_2031
912			\|a GBV_ILN_2034
912			\|a GBV_ILN_2037
912			\|a GBV_ILN_2038
912			\|a GBV_ILN_2039
912			\|a GBV_ILN_2044
912			\|a GBV_ILN_2048
912			\|a GBV_ILN_2049
912			\|a GBV_ILN_2050
912			\|a GBV_ILN_2055
912			\|a GBV_ILN_2056
912			\|a GBV_ILN_2057
912			\|a GBV_ILN_2059
912			\|a GBV_ILN_2061
912			\|a GBV_ILN_2064
912			\|a GBV_ILN_2065
912			\|a GBV_ILN_2068
912			\|a GBV_ILN_2088
912			\|a GBV_ILN_2093
912			\|a GBV_ILN_2106
912			\|a GBV_ILN_2108
912			\|a GBV_ILN_2110
912			\|a GBV_ILN_2111
912			\|a GBV_ILN_2112
912			\|a GBV_ILN_2113
912			\|a GBV_ILN_2118
912			\|a GBV_ILN_2119
912			\|a GBV_ILN_2122
912			\|a GBV_ILN_2129
912			\|a GBV_ILN_2143
912			\|a GBV_ILN_2144
912			\|a GBV_ILN_2147
912			\|a GBV_ILN_2148
912			\|a GBV_ILN_2152
912			\|a GBV_ILN_2153
912			\|a GBV_ILN_2190
912			\|a GBV_ILN_2232
912			\|a GBV_ILN_2336
912			\|a GBV_ILN_2470
912			\|a GBV_ILN_2472
912			\|a GBV_ILN_2507
912			\|a GBV_ILN_2522
912			\|a GBV_ILN_2548
912			\|a GBV_ILN_4035
912			\|a GBV_ILN_4037
912			\|a GBV_ILN_4046
912			\|a GBV_ILN_4112
912			\|a GBV_ILN_4125
912			\|a GBV_ILN_4126
912			\|a GBV_ILN_4242
912			\|a GBV_ILN_4246
912			\|a GBV_ILN_4249
912			\|a GBV_ILN_4251
912			\|a GBV_ILN_4305
912			\|a GBV_ILN_4306
912			\|a GBV_ILN_4307
912			\|a GBV_ILN_4313
912			\|a GBV_ILN_4322
912			\|a GBV_ILN_4323
912			\|a GBV_ILN_4324
912			\|a GBV_ILN_4325
912			\|a GBV_ILN_4326
912			\|a GBV_ILN_4333
912			\|a GBV_ILN_4334
912			\|a GBV_ILN_4335
912			\|a GBV_ILN_4336
912			\|a GBV_ILN_4338
912			\|a GBV_ILN_4393
912			\|a GBV_ILN_4700
912			\|a GBV_ILN_2403
912			\|a GBV_ILN_2403
912			\|a ISIL_DE-LFER
951			\|a AR
952			\|d 31 \|j 2024 \|e 3 \|c 5 \|h 1533-1553
980			\|2 26 \|1 01 \|x 0206 \|b 4484663953 \|y x1z \|z 15-02-24
980			\|2 2403 \|1 01 \|x DE-LFER \|b 4497055914 \|c 00 \|f --%%-- \|d --%%-- \|e n \|j --%%-- \|y l01 \|z 07-03-24
981			\|2 2403 \|1 01 \|x DE-LFER \|r https://doi.org/10.1111/itor.13323
981			\|2 2403 \|1 01 \|x DE-LFER \|r https://onlinelibrary.wiley.com/doi/pdf/10.1111/itor.13323
982			\|2 26 \|1 00 \|x DE-206 \|b Brazilian electronic invoices (Nota Fiscal eletrônica, NFe) are digital documents that register the purchase and sale operations of goods and services. In this work, we developed and used data-cleaning procedures, clustering methods, and outlier detection algorithms to investigate the presence of two main risk patterns in the electronic invoices data of public entities, such as states or municipalities: abnormal product quantities and anomalous prices paid with public funds. As a case study, we analyzed nearly 3.5 million electronic invoices containing more than 11 million items from purchases made by public entities of the Brazilian state of Mato Grosso (MT) in 2016–2019. The results indicate that the total value of invoice items categorized as high-intensity price alerts amounted to more than R\ 560 million, i.e., approximately US\ 139 million at the rate of December 31, 2019. Several cases of high-risk patterns are presented to illustrate these practical results.

Red flag algorithms for Brazilian electronic invoices : outlier detection and price risk classification / Ruben Interian, Igor Carpanese, Bruno Mello and Celso C. Ribeiro

Zugang & Verfügbarkeit

Zugehörige Publikationen/Bände