Developing a Forensic Continuous Audit Model
نویسندگان
چکیده
منابع مشابه
Developing a Forensic Continuous Audit Model
Despite increased attention to internal controls and risk assessment, traditional audit approaches do not seem to be highly effective in uncovering the majority of frauds. Less than 20 percent of all occupational frauds are uncovered by auditors. Forensic accounting has recognized the need for automated approaches to fraud analysis yet research has not examined the benefits of forensic continuo...
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ژورنال
عنوان ژورنال: Journal of Digital Forensics, Security and Law
سال: 2011
ISSN: 1558-7223
DOI: 10.15394/jdfsl.2011.1094