Machine-Independent Audit Trail Analysis – A Decision Support Tool for Continuous Audit Assurance
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چکیده
منابع مشابه
Continuous Fraud Detection in Enterprise Systems through Audit Trail Analysis
Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in en...
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