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Keywords: general ledgers
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Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2024) 38 (2): 123–142.
Published: 01 July 2024
...Danyang Wei; Soohyun Cho; Miklos A. Vasarhelyi; Liam Te-Wierik ABSTRACT Auditors traditionally use sampling techniques to examine general ledger (GL) data, which suffer from sampling risks. Hence, recent research proposes full-population testing techniques, such as suspicion scoring, which rely...
