The audit community’s adoption of electronic working papers to encourage collaboration has had an unintended consequence of creating dark data. That is, data trapped within these new documents, making ...
Auditing is yet another sector where cognitive technologies can provide substantial value. While most of the audit profession is exploring the implementation of cognitive technologies, human auditors ...
This concentration equips students with skills and tools required to examine and evaluate an organization's information technology infrastructure, policies and operations. It focuses on the process of ...
Audit quality denotes the degree to which an audit provides assurance that companies’ financial reports are free from material misstatement. It underpins investor confidence, influences cost of ...
Big Data is powerful. It can also be daunting. The current data analytic landscape focuses on the use of “scripts” that can identify duplicates and quantitative outliers. Yet, there is little guidance ...