米SEC、不正摘発にデータ・マイニングの活用を計画（CFOより）

SEC Eyes Data Mining to Boost Fraud Detection

米SECの新しいタスクフォースにおいて、財務報告不正の摘発にデータ・マイニングを活用することを検討しているという記事。

Newly formed Securities and Exchange Commission task forces will explore the use of the SEC’s increased data-mining capability as a way to detect financial-reporting fraud at corporations, the two leaders of one of the units told CFO.

電子的データ分析のコストが劇的に低下し、その能力が大きく向上したことが背景にあります。部門横断的な利用により、不正摘発をより効率的に行うことができるようになります。

What’s changed is the “drastically reduced cost” and the greatly increased power of electronic data analysis, he said. Via data-mining, SEC investigators can explore how “the many threads” of complex frauds converge, Woodcock says, noting that the coordination of such efforts across different SEC units will help make fraud detection more efficient.

7月2日に、SECは財務報告・監査タスクフォース、リスク・数量的分析センター、中小企業不正タスクフォースの創設を公表しました。

On July 2, the SEC announced three new initiatives aimed at buttressing its Division of Enforcement’s already existing efforts to bring fraudsters to heel. Besides the Financial Reporting and Audit Task Force, the commission launched The Center for Risk and Quantitative Analytics and The Microcap Fraud Task Force.

リスク・数量的分析センターは、数量的データと分析を使って、高リスクな行動や取引を描き出し、違法行為発見のイニシアティブを支援し、そのことによって、摘発部門の能力を高めることを狙っています。

Woodcock said that his group would be working with The Center for Risk and Quantitative Analytics on data-mining efforts. The center will use “quantitative data and analysis to profile high-risk behaviors and transactions and support initiatives to detect misconduct, increasing the [Enforcement] Division’s ability to investigate and prevent conduct that harms investors,” according to an SEC press release.

Fraud in financial reporting, auditing among targets of new SEC initiatives（JofA）

The S.E.C. Is ‘Bringin’ Sexy Back’ to Accounting Investigations（NYT）