Analytical methods for auditing and anomaly/fraud detection

@article{Bernardino2018AnalyticalMF,
  title={Analytical methods for auditing and anomaly/fraud detection},
  author={Dx00EDlia Bernardino and Isabel Pedrosa and Raul M. S. Laureano},
  journal={2018 13th Iberian Conference on Information Systems and Technologies (CISTI)},
  year={2018},
  pages={1-6}
}
The issue of fraud has recently been more frequent and is a common infraction that can be perpetrated by a single person or arise as a result of collusion, causing asset decrement or theft in organizations. External audits aim to obtain relevant and sufficient evidence that points to high, but not absolute, assurances that the financial statements are free… CONTINUE READING