Search Results - subject:"audit data"

The impact of audit data analytics on audit quality and audit review continuity in Thailand

Kanthana Ditkaew; Muttanachai Suttipun - In: Asian journal of accounting research 8 (2023) 3, pp. 269-278

Persistent link: https://www.econbiz.de/10014307221

Benford's law for integrity tests of high-volume databases: A case study of internal audit in a state-owned enterprise

Morales, Héctor Rubén; Porporato, Marcela; Epelbaum, … - In: Journal of Economics, Finance and Administrative Science 27 (2022) 53, pp. 154-174

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...

Persistent link: https://www.econbiz.de/10014516429

Audit data analytics, machine learning, and full population testing

Huang, Feiqi; No, Won Gyun; Vasarhelyi, Miklos A.; Yan, … - In: The Journal of finance and data science : JFDS 8 (2022), pp. 138-144

this big data era. One feasible solution is the usage of audit data analytics and machine learning to enable an analysis of … the entire population rather than a sample of the transactions. This paper presents an approach for applying audit data …

Persistent link: https://www.econbiz.de/10014433786

Benford's law for integrity tests of high-volume databases : a case study of internal audit in a state-owned enterprise

Morales, Héctor Rubén; Porporato, Marcela; Epelbaum, … - In: Journal of economics, finance & administrative science 27 (2022) 53, pp. 154-174

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...

Persistent link: https://www.econbiz.de/10013382199