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Summary: Although the standard statistical analysis tools are useful for internal audits, they can fall short in analyzing large data sets for anomalies. Linking production data with other source data such as financial data can provide meaningful insights during an audit. Data analytic software can provide meaningful linkages across data sources to derive the big picture, as well as providing a well-documented audit trail. This case study highlights the use of a data analytics software suite to detect accounting fraud in an internal audit.

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  • Topics: Software Quality
  • Keywords: Case study, Audits, Big data, Data analysis, Software
  • Author: Jones, Scott
  • Journal: Six Sigma Forum Magazine