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1-5 of 5
Keywords: audit analytics
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Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (2): 135–163.
Published: 01 October 2023
...M. Gilang Ramadhan; Marijn Janssen; Haiko van der Voort ABSTRACT Internal audit function (IAF) effectiveness can be improved by embracing Audit Analytics (AA). However, despite its promises, AA implementation remains limited. Although there is research on AA implementation in general, there needs...
Journal Articles
Journal of Emerging Technologies in Accounting (2023) 20 (1): 213–221.
Published: 01 May 2023
... to emerging technology. More similar to this case, Not So Fuzzy Auditing Analytics ( Hoelscher and Shonhiwa 2021 ) provides a structured case with step-by-step guidance for introducing students to audit analytics and performing textual analytics in Excel as part of the fraud testing process in an audit...
Includes: Supplementary data
Journal Articles
Journal of Emerging Technologies in Accounting (2021) 18 (1): 99–112.
Published: 01 March 2021
... analytics cycle. First, students are instructed how to test for fictitious vendors by using data analytic techniques. Students will then rely on the underlying data to analyze potential relationships and trends. In the final step, students will communicate results via a memorandum. audit analytics...
Journal Articles
Journal of Emerging Technologies in Accounting (2018) 15 (2): 67–75.
Published: 01 September 2018
... identifying source code files likely to contain source code faults. We implemented this audit analytic framework in a tool called COBOL Analyzer. Using the tool, the auditors discovered thousands of potential source code files with faults and, using a ranking method, audited the most suspicious ones. The tool...
Journal Articles
Journal of Emerging Technologies in Accounting (2018) 15 (1): 1–10.
Published: 01 July 2018
... as a major issue in recent years. In general, the audit profession has been concerned not only about the effect upon the current workforce, but also about the skills needed for the auditor of the future ( Appelbaum, Kogan, and Vasarhelyi 2017a ). FIGURE 2 Audit Analytics Usage Presented...