Finding Misstatement Accounts in Financial Statements through Ontology Reasoning
نویسندگان
چکیده
منابع مشابه
Conceptual Model of Accounts - Closing the Gap between Financial Statements and Business Process Modeling
A comprehensive understanding of business processes is crucial for an in-depth audit of a company’s financial reporting and regulatory compliance. Recent major financial scandals impressively demonstrate the insufficiency of today’s audit methods. The most discussed method for improving the current state of things are process audits because well-controlled business processes lead to correct pre...
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ژورنال
عنوان ژورنال: IEEE Access
سال: 2020
ISSN: 2169-3536
DOI: 10.1109/access.2020.3014620