Internal audit is a bulwark ensuring the integrity of financial statements, a linchpin for stakeholder trust and informed corporate decision-making. With the proliferation of complex financial transactions, audit teams face mounting challenges in deciphering voluminous transactional data to safeguard financial reporting quality. Machine learning has the potential to identify signifiers of financial reporting quality. Within the Design Science Methodology framework, we apply the Random Forest Classifier technique to metrics such as the error rate to enhance financial reporting. We find that the Random Forest Classifier identifies that certain parameters are critical to error detection, which enhance account receivable accuracy, lower receivable account control risk. This research advances the argument that technologically-enhanced internal audit procedures can play a pivotal role in ensuring that financial reporting mirrors the economic reality of the company.

The purpose of this paper is to examine the extent to which the Intelligent Enterprise Resource Planning (I-ERP) System can be used in company operations. Machine learning is embedded in a decision tree algorithm to demonstrate the viability of intelligent technology in an ERP system and to enhance the quality of operations through an I-ERP system. The study consists of two steps. In the first step, the algorithm uses the decision tree algorithm to demonstrate the application of intelligent technology in an ERP system. In the second step, the proposed model analyzes four quality criteria related to company operations through I-ERP system in order to determine whether or not I-ERP has significant improvement on managers’ decisions. As a result, the use of I-EPR may improve the quality of operations, agile respond to market demand, increase the efficiency and the competitiveness in organizations. An illustration example is provided to demonstrate the application of I-ERP.

With the increasing prevalence of network intrusions, the development of effective network intrusion detection systems (NIDS) has become crucial. In this study, we propose a novel NIDS approach that combines the power of long short-term memory (LSTM) and attention mechanisms to analyze the spatial and temporal features of network traffic data. We utilize the benchmark UNSW-NB15 dataset, which exhibits a diverse distribution of patterns, including a significant disparity in the size of the training and testing sets. Unlike traditional machine learning techniques like support vector machines (SVM) and k-nearest neighbors (KNN) that often struggle with limited feature sets and lower accuracy, our proposed model overcomes these limitations. Notably, existing models applied to this dataset typically require manual feature selection and extraction, which can be time-consuming and less precise. In contrast, our model achieves superior results in binary classification by leveraging the advantages of LSTM and attention mechanisms. Through extensive experiments and evaluations with state-of-the-art ML/DL models, we demonstrate the effectiveness and superiority of our proposed approach. Our findings highlight the potential of combining LSTM and attention mechanisms for enhanced network intrusion detection.

Ransomware has evolved into a pervasive and extremely disruptive cybersecurity threat, causing substantial operational and financial damage to individuals and businesses. This article explores the critical domain of Ransomware detection and employs Machine Learning (ML) classifiers, particularly Decision Tree (DT), for Ransomware detection. The article also delves into the usefulness of DT in identifying Ransomware attacks, leveraging the innate ability of DT to recognize complex patterns within datasets. Instead of merely introducing DT as a detection method, we adopt a comprehensive approach, emphasizing the importance of fine-tuning DT hyperparameters. The optimization of these parameters is essential for maximizing the DT capability to identify Ransomware threats accurately. The obfuscated-MalMem2022 dataset, which is well-known for its extensive and challenging Ransomware-related data, was utilized to evaluate the effectiveness of DT in detecting Ransomware. The implementation uses the versatile Python programming language, renowned for its efficiency and adaptability in data analysis and ML tasks. Notably, the DT classifier consistently outperforms other classifiers in Ransomware detection, including K-Nearest Neighbors, Gradient Boosting Tree, Naive Bayes, and Linear Support Vector Classifier. For instance, the DT demonstrated exceptional effectiveness in distinguishing between Ransomware and benign data, as evidenced by its remarkable accuracy of 99.97%.

Operational data is always huge. A preprocessing step is needed to prepare such data for the analytical process so the process will be fast. One way is by choosing the most effective features and removing the others. Feature selection algorithms (FSAs) can do that with a variety of accuracy depending on both the nature of the data and the algorithm itself. This inspires researchers to keep on developing new FSAs to give higher accuracies than the existing ones. Moreover, FSAs are essential for reducing the cost and effort of developing information system applications. Merging multiple methodologies may improve the dimensionality reduction rate retaining sensible accuracy. This research proposed a hybrid feature selection algorithm based on ScC and forward selection methods (ScCFS). ScC is based on stability and correlation while forward selection is based on Random Forest (RF) and Information Gain (IG). A lowered subset generated by ScC is fed to the forward selection method which uses the IG as a decision criterion for selecting the attribute to split the node of the RF to generate the optimal reduct. ScCFS was compared to other known FSAs in terms of accuracy, AUC, and F-score using several classification algorithms and several datasets. Results showed that the ScCFS excels other FSAs employed for all classifiers in terms of accuracy except FLM where it comes in second place. This proves that ScCFS is the pioneer in generating the reduced dataset with remaining high accuracies for the classifiers used.

The security and integrity of computer systems and networks highly depend on malware detection. In the realm of malware detection, the K-Nearest Neighbors (KNN) algorithm is a well-liked and successful machine learning algorithm. However, the choice of an acceptable distance metric parameter has a significant impact on the KNN algorithm's performance. This study tries to improve malware detection by adjusting the KNN algorithm's distance metric parameter. The distance metric greatly influences the similarity or dissimilarity between instances in the feature space. The KNN algorithm for malware detection can be more accurate and effective by carefully choosing or modifying the distance metric. This paper analyzes multiple distance metrics, including Minkowski distance, Manhattan distance, and Euclidean distance. These metrics account for the traits of malware samples while capturing various aspects of similarity. The effectiveness of the KNN algorithm is evaluated using the MalMem-2022 malware dataset, and the results are broken down into these three-distance metrics. The experimental findings show that, among the three distance metric parameters, the Euclidean and Minkowski distance metric parameters considerably produced the best outcomes with binary classification. While with multiclass classification, the KNN algorithm has achieved the highest outcomes using Manhattan distance.

In the realm of financial security, the detection and prevention of credit card fraud has become paramount. With the ever-increasing reliance on digital transactions, the risk of fraudulent activities targeting credit card systems has grown significantly. To combat this, sophisticated techniques are required to swiftly identify and mitigate potential threats. Machine learning, a cornerstone of modern data analysis, has emerged as a powerful tool in this pursuit. By leveraging vast datasets and employing advanced algorithms, machine learning enables the automated scrutiny of transactions, distinguishing between legitimate and fraudulent activities with remarkable precision. This paper introduces an intelligent method for credit card fraud detection that relies on Competitive Swarm Optimization (CSO) and Random Weight Network (RWN). Additionally, the system includes an automated hybrid feature selection capability to identify the most pertinent features during the detection process. The experimental outcomes validate that this system can attain outstanding results in G-Mean, RUC, and Recall values.

IoT devices with weak security designs are a serious threat to organizations. They are the building blocks of Botnets, the platforms that launch organized attacks that are capable of shutting down an entire infrastructure. Researchers have been developing IDS solutions that can counter such threats, often by employing innovation from other disciplines like artificial intelligence and machine learning. One of the issues that may be encountered when machine learning is used is dataset purity. Since they are not captured from perfect environments, datasets may contain data that could affect the machine learning process, negatively. Algorithms already exist for such problems. Repeated Edited Nearest Neighbor (RENN), Encoding Length (Explore), and Decremental Reduction Optimization Procedure 5 (DROP5) algorithm can filter noises out of datasets. They also provide other benefits such as instance reduction which could help reduce larger Botnet datasets, without sacrificing their quality. Three datasets were chosen in this study to construct an IDS: IoTID20, N-BaIoT and MedBIoT. The filtering algorithms, RENN, Explore, and DROP5 were used on them to filter noise and reduce instances. Noise was also injected and filtered again to assess the resilience of these filters. Then feature optimizations were used to shrink the dataset features. Finally, machine learning was applied on the processed dataset and the resulting IDS was evaluated with the standard supervised learning metrics: Accuracy, Precision, Recall, Specificity, F-Score and G-Mean. Results showed that RENN and DROP5 filtering delivered excellent results. DROP5, in particular, managed to reduce the dataset substantially without sacrificing accuracy. However, when noise got injected, the DROP5 accuracy went down and could not keep up. Of the three dataset, N-BaIoT delivers the best accuracy overall across the learning techniques.

The Android operating system is the most used mobile operating system in the world, and it is one of the most popular operating systems for different kinds of devices from smartwatches, IoT, and TVs to mobiles and cockpits in cars. Security is the main challenge to any operating system. Android malware attacks and vulnerabilities are known as emerging risks for mobile devices. The development of Android malware has been observed to be at an accelerated speed. Most Android security breaches permitted by permission misuse are amongst the most critical and prevalent issues threatening Android OS security. This research performs several studies on malware and non-malware applications to provide a recently updated dataset. The goal of proposed models is to find a combination of noise-cleaning algorithms, features selection techniques, and classification algorithms that are noise-tolerant and can achieve high accuracy results in detecting new Android malware. The results from the empirical experiments show that the proposed models are able to detect Android malware with an accuracy that reaches 87%, despite the noise in the dataset. We also find that the best classification results are achieved using the RF algorithm. This work can be extended in many ways by applying higher noise ratios and running more classifiers and optimizers.

Plastic bags are used by many people because they are inexpensive, lightweight, durable, and waterproof. Plastic bags, on the other hand, do not break down and can pollute the environment if not handled properly. Indonesia produces a lot of plastic waste and is one of the top ten countries that has a problem with plastic waste. In this study, we used three months of data of real transactions from a grocery store. This study shows how the decision tree can identify patterns on plastic bag usage at a small grocery store by using demography and products purchase. The attribute weights showed that in the hometown, the total of several products bought were the factors that affected the use of plastic bags.