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Keywords: general ledger analytic tool (GLAT)
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Journal Articles
Current Issues in Auditing (2025) 19 (1): A1–A9.
Published: 01 May 2025
...). This paper focuses on one key application tool of AAPs that analyzes the entire population of general ledger transactions. These general ledger analytics tools (GLATs) use assessment routines to assign a risk score to each transaction, helping guide the auditor’s planning, risk assessment, and selection...