{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,5,31]],"date-time":"2025-05-31T23:02:47Z","timestamp":1748732567727,"version":"3.37.3"},"reference-count":0,"publisher":"IOS Press","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2012]]},"abstract":"<jats:p>In this paper we consider the application of a na&amp;iuml;ve Bayes model for the evaluation of fraud risk connected with government agencies. This model applies probabilistic classifiers to support a generic risk assessment model, allowing for more efficient and effective use of resources for fraud detection in government transactions, and assisting audit agencies in transitioning from reactive to proactive fraud detection model.<\/jats:p>","DOI":"10.3233\/978-1-61499-105-2-1313","type":"book-chapter","created":{"date-parts":[[2025,2,21]],"date-time":"2025-02-21T10:26:53Z","timestamp":1740133613000},"source":"Crossref","is-referenced-by-count":1,"title":["Risk based Government Audit Planning using Na&amp;iuml;ve Bayes Classifiers"],"prefix":"10.3233","author":[{"family":"Balaniuk Remis","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"family":"Bessiere Pierre","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"family":"Mazer Emmanuel","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"family":"Cobbe Paulo","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"7437","container-title":["Frontiers in Artificial Intelligence and Applications","Advances in Knowledge-Based and Intelligent Information and Engineering Systems"],"original-title":[],"deposited":{"date-parts":[[2025,2,21]],"date-time":"2025-02-21T10:28:34Z","timestamp":1740133714000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.medra.org\/servlet\/aliasResolver?alias=iospressISSNISBN&issn=0922-6389&volume=243&spage=1313"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2012]]},"references-count":0,"URL":"https:\/\/doi.org\/10.3233\/978-1-61499-105-2-1313","relation":{},"ISSN":["0922-6389"],"issn-type":[{"value":"0922-6389","type":"print"}],"subject":[],"published":{"date-parts":[[2012]]}}}