The Public Company Accounting Oversight Board released a staff publication highlighting problems it's seeing with audits of journal entries. Processing Content The publication, Audit Focus: Journal ...
Auditors can use Benford’s Law to identify general ledger irregularities — both those that can indicate fraud and those that do not. In this article, I introduce audit data analytics techniques that ...
Time may seem scarcer than ever, but fortunately technological advancements have presented auditors with many tools to improve the effectiveness and efficiency of audits. One such tool is data ...
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