Purpose - The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set of numbers represented by the quantity of records (size) that comprise the...

Purpose The technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set of numbers represented by the quantity of records (size) that comprise the...

Research Question: Do modern ERP systems record sufficient information to allow retrospective monitoring of accounts payable transactions? Can Benford's Law be applied to these transactions to detect potential fraud in accounting data? Motivation: Modern ERP systems are capable of recording...

Purpose – The purpose of this paper is to demonstrate the technical feasibility of implementing multi-view visualization methods to assist auditors in reviewing the integrity of high-volume accounting transactions. Modern enterprise resource planning (ERP) systems record several thousands of...

Attacks on the computer infrastructures are becoming an increasingly serious problem. There are available several information security techniques and tools to protect valuable information stored on computer systems against unauthorized access, use and destruction. This paper offers a perspective...

Purpose – Intensive traffic often occurs in web‐enabled business processes hosted by travel industry and government portals. An extreme case for intensive traffic is flash crowd situations when the number of web users spike within a short time due to unexpected events caused by political...