Markus Schneider - Academia.edu (original) (raw)

Papers by Markus Schneider

IFIP Advances in Information and Communication Technology, 2011

Large enterprises frequently enforce accounting limits to reduce the impact of fraud. As a comple... more Large enterprises frequently enforce accounting limits to reduce the impact of fraud. As a complement to accounting limits, auditors use Benford analysis to detect traces of undesirable or illegal activities in accounting data. Unfortunately, the two fraud fighting measures often do not work well together. Accounting limits may significantly disturb the digit distribution examined by Benford analysis, leading to high false alarm rates, additional investigations and, ultimately, higher costs. To better handle accounting limits, this paper describes a modified Benford analysis technique where a cutoff log-normal distribution derived from the accounting limits and other properties of the data replaces the distribution used in Benford analysis. Experiments with simulated and real-world data demonstrate that the modified Benford analysis technique significantly reduces false positive errors.

Produktivität der Gesundheitswirtschaft, 2014

Input- und Outputindikatoren fugen sich in der Input-Output-Tabelle zu einem konsistenten Bild zu... more Input- und Outputindikatoren fugen sich in der Input-Output-Tabelle zu einem konsistenten Bild zusammen. Das im Auftrag des Bundesministeriums fur Wirtschaft und Technologie (BMWi) erstellte Satellitenkonto fur die Gesundheitswirtschaft in Deutschland dient deshalb als Ausgangspunkt fur die Berechnungen dieser Studie. Im Rahmen dieses Abschnitts werden ein Uberblick uber die relevanten Strukturen des Gesundheitssatellitenkontos gegeben und Erweiterungen fur den Zeitraum 2002 – 2010 vorgenommen. Weitere Ausfuhrungen zur Methodik finden sich im Anhang (Abschnitt 9).

Produktivität der Gesundheitswirtschaft, 2014

Digital Investigation, 2013

Fuzzy hashing provides the possibility to identify similar files based on their hash signatures, ... more Fuzzy hashing provides the possibility to identify similar files based on their hash signatures, which is useful for forensic investigations. Current tools for fuzzy hashing, e. g. ssdeep, perform similarity search on fuzzy hashes by brute force. This is often too time-consuming for real cases. We solve this issue for ssdeep and even a larger class of fuzzy hashes, namely for piecewise hash signatures, by introducing a suitable indexing strategy. The strategy is based on n-grams contained in the piecewise hash signatures, and it allows for answering similarity queries very efficiently. The implementation of our solution is called F2S2. This tool reduces the time needed for typical investigations from many days to minutes.

IFIP Advances in Information and Communication Technology, 2011

Large enterprises frequently enforce accounting limits to reduce the impact of fraud. As a comple... more Large enterprises frequently enforce accounting limits to reduce the impact of fraud. As a complement to accounting limits, auditors use Benford analysis to detect traces of undesirable or illegal activities in accounting data. Unfortunately, the two fraud fighting measures often do not work well together. Accounting limits may significantly disturb the digit distribution examined by Benford analysis, leading to high false alarm rates, additional investigations and, ultimately, higher costs. To better handle accounting limits, this paper describes a modified Benford analysis technique where a cutoff log-normal distribution derived from the accounting limits and other properties of the data replaces the distribution used in Benford analysis. Experiments with simulated and real-world data demonstrate that the modified Benford analysis technique significantly reduces false positive errors.

Produktivität der Gesundheitswirtschaft, 2014

Input- und Outputindikatoren fugen sich in der Input-Output-Tabelle zu einem konsistenten Bild zu... more Input- und Outputindikatoren fugen sich in der Input-Output-Tabelle zu einem konsistenten Bild zusammen. Das im Auftrag des Bundesministeriums fur Wirtschaft und Technologie (BMWi) erstellte Satellitenkonto fur die Gesundheitswirtschaft in Deutschland dient deshalb als Ausgangspunkt fur die Berechnungen dieser Studie. Im Rahmen dieses Abschnitts werden ein Uberblick uber die relevanten Strukturen des Gesundheitssatellitenkontos gegeben und Erweiterungen fur den Zeitraum 2002 – 2010 vorgenommen. Weitere Ausfuhrungen zur Methodik finden sich im Anhang (Abschnitt 9).

Produktivität der Gesundheitswirtschaft, 2014

Digital Investigation, 2013

Fuzzy hashing provides the possibility to identify similar files based on their hash signatures, ... more Fuzzy hashing provides the possibility to identify similar files based on their hash signatures, which is useful for forensic investigations. Current tools for fuzzy hashing, e. g. ssdeep, perform similarity search on fuzzy hashes by brute force. This is often too time-consuming for real cases. We solve this issue for ssdeep and even a larger class of fuzzy hashes, namely for piecewise hash signatures, by introducing a suitable indexing strategy. The strategy is based on n-grams contained in the piecewise hash signatures, and it allows for answering similarity queries very efficiently. The implementation of our solution is called F2S2. This tool reduces the time needed for typical investigations from many days to minutes.