Business Analytics and Emerging Trends - Artikel Z - Analytics in auditing
7 important questions on Business Analytics and Emerging Trends - Artikel Z - Analytics in auditing
What kind of data analytics are done in the first financial audit phases of Rittenburg et al., 2010?
- Helps auditor understand the entity and its environment
- Helps auditor identify and assess risks of misstatements
- Helps auditor understand the business, identify anomalies or outliers
- Helps auditor plan the audit
What kind of data analytics are done in the final financial audit phases of Rittenburg et al., 2010?
- Analytical procedures that evaluate financial information
- Scanning: professional reviews accounting data to identify significant items
Why is IT audit a supportive role?
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What are analytical procedures in IT audit used for?
- Assiting auditor in planning other auditing procedures
- Substantive testing to obtain evidential matter
- Review of financial information in final review stage
What are the three types of data analytics (DA) in analytical procedures (AP)?
- Scanning
- Proof in total
- Statistical predictive modeling
What is the advantage of DA in AP?
What are the 4 criteria when selecting a data mining approach?
- Scalability
- Accuracy
- Robustness
- Interpretability
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