Overview
In light of the accounting scandals and corporate failures since 2001, accounting researchers say, auditors are turning to the emerging techniques of audit analytics to extract and process data from a variety of sources in order to identify risks, collect evidence, and ultimately support decisions. They illustrate the process of applying audit analytics to solving audit problems in the financial industry, present case studies of discovering fraud risks and potential frauds in the credit card sector, demonstrate clustering techniques in the insurance sector and applying audit analytics to detect fraud/anomaly in the transitory system, and discuss assessing risk in the lawsuit and payment processes. Distributed in North America by Turpin Distribution.
Split into six parts, contributors explore ways to integrate Audit Analytics techniques into existing audit programs for the financial industry. Chapters include topics such as fraud risks in the credit card sector, clustering techniques, fraud and anomaly detection, and using Audit Analytics to assess risk in the lawsuit and payment processes.
- | Author: Ann F. Medinets, Miklos A. Vasarhelyi, Jun Dai
- | Publisher: Emerald Publishing Limited
- | Publication Date: Oct 28, 2019
- | Number of Pages:
- | Language:
- | Binding: Hardback
- | ISBN-13: 9781787430860
- | ISBN-10: 1787430863