Data mining routines—run by computer—do not have this innate sense of
normality. Queries and scripts do exactly what they are programmed to do. They do not
“dig deeper” unless the user specifically programs them to do so. To accommodate this
limitation, the fraud hypothesis testing approach has been proposed (Albrecht, et. al.,
2000). This approach has also been labeled the deductive or proactive approach to fraud
detection; it involves the following sixstep approach: