Business Analytics and Emerging Trends - Artikel Z - Fraud analysis
8 important questions on Business Analytics and Emerging Trends - Artikel Z - Fraud analysis
What are three basic approaches for data mining for Fraud Analysis?
- Statistic-based methods (Neural networks)
- Distance-based methods (Clustering)
- Logic-based methods (Decision trees)
How do you handle a fraud analysis with fake vendors?
- Start with simple queries and matching vendor address with employee address
- Check for patterns in vendor invoice numbers (sequential issues invoices are a red flag)
- Interval approach: incrementing the next invoice number by a set of numbers
What are the 3 values of data analytics in auditing according to Trevor Stewart?
- Value of visualization
- Value of clustering
- Challenges in outlier detection
- Higher grades + faster learning
- Never study anything twice
- 100% sure, 100% understanding
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What are the 4 elements of the balanced scorecared?
- Financial (revenues)
- Customer (customer satisfaction)
- Internal Process (Inventory)
- Learning (Employee training)
What are the 3 forms of managerial accounting data analytics (MADA)
- Descriptive
- Prescriptive
- Predictive
What are the three critical success factors of MADA?
- Organization (committed management)
- Process (iterative development approacht)
- Technology (Business-driven)
What are the (1) accounting innovations, (2) reporting mechanism, (3) reporting objective and (4) underlying technologies of Reporting 4.0?
- More data less aggregation
- App with performance
- User-driven reporting
- Mass customization
What are the challenges in integrating new auditing methods?
- Auditor skills
- Data challenges (quality)
- Adaption of audit standards
- efficiency and effectiveness
The question on the page originate from the summary of the following study material:
- A unique study and practice tool
- Never study anything twice again
- Get the grades you hope for
- 100% sure, 100% understanding
