Data analytics for internal auditors / by Richard E. Cascarino
By: Cascarino, Richard E.Publisher: Boca Raton, F.L. : CRC Press, 2017Description: xxii, 417 p. : ill. ; electronic resource.ISBN: 9781498737142.Subject(s): Internal auditing | Forensic accounting | Information technology | Computers | Analytics | Data | SamplingOnline resources: Download as an eBook
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Introduction to data analysis -- Understanding sampling -- Judgmental versus statistical sampling -- Probability theory in data analysis -- Types of evidence -- Population analysis -- Correlations, regressions, and other analyses -- Conducting the audit -- Obtaining information from it systems for analysis -- Use of computer-assisted audit techniques -- Analysis of big data -- Results analysis and validation -- Fraud detection using data analysis -- Root cause analysis -- Data analysis and continuous monitoring -- Continuous auditing -- Financial analysis -- Excel and data analysis -- ACL and data analysis -- IDEA and data analysis -- SAS and data analysis -- Analysis reporting -- Data visualization and presentation. APPENDICES: ACL usage -- IDEA usage -- Risk assessment - a working example.
Provides a practical reference guide for internal auditors and fraud examiners on how to use data analytics in the examination of large volumes of data and transactions.