IIA-Australia White Paper - A conceptual framework for effective audit analytics
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David White MBusOps, BEc, CIA, CISA
|By performing data analytics auditors are able to examine entire populations of data, see linkages between disparate functions connected by data, identify fraud, and understand the ongoing operating effectiveness of controls in the business control environment. But data analytics can be hard to conceptualise and even harder to implement. This white paper provides auditors with a conceptual framework for establishing an approach to each audit involving analytics, together with guidance around planning, performance and reporting of data analytic audits.|
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