Auditors can use Benford’s Law to identify general ledger irregularities — both those that can indicate fraud and those that do not. In this article, I introduce audit data analytics techniques that ...

Artificial intelligence (AI) is a technology that auditors are exploring, but they may not yet be reaping all the benefits it can offer In an audit, AI can be used in a variety of ways, including ...

Anomaly detection is crucial in financial auditing, yet effective detection often requires large volumes of data from multiple organizations. However, confidentiality concerns hinder data sharing ...

A “Download” window will open in Excel letting you know that your document is in the process of being created. Click the “Close” button once the Journal Entry template has finished downloading into ...