Towards ontology of fraudulent disbursement

Abstract

The task to ontologically model the knowledge concerning the selected class of economic crimes is considered; particularly we focus on fraudulent disbursement. The ontology has a layered structure with the foundational ontology (constructive descriptions and situations) on the structure's top and the application ontology at the structure's bottom. The application level entities were manually separated from the motivating crime scenarios, having a domain- and a task-based parts. Domain-based ontology contains descriptions of attributes and relations of the domain while the task-based part, designed to support the knowledge extraction from databases, is implemented via rules that are used to extract data about documents and their attributes, transactions, engaged people actions and their legal qualifications. © 2011 Springer-Verlag.