Artificial Intelligence in Internal Audit as a Contribution to Effective Governance - Deep-learning enabled Detection of Anomalies in Financial Accounting Data
Journal
Expert Focus
Type
journal article
Date Issued
2022-01-07
Author(s)
Research Team
AIML Lab
Abstract (De)
The technological advances of Artificial Intelligence (AI) are increasingly perceived as a valuable tool for internal auditing. The following article is intended to highlight possible applications and challenges of Deep Learning, a comparatively young sub- discipline of AI, using a practical example from Nestlé S.A.
Language
English
Keywords
Artificial Intelligence
Deep Learning
Auditing
Journal Entry Testing
Anomaly Detection
Accounting
HSG Classification
contribution to practical use / society
HSG Profile Area
None
Refereed
Yes
Publisher
EXPERTsuisse
Publisher place
Initial Publication in EXPERT FOCUS 2022/January
Volume
Special: Internal Audit
Number
01
Start page
39
End page
44
Subject(s)
Contact Email Address
marco.schreyer@unisg.ch
Eprints ID
265632
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2022_1_Artificial_intelligence_in_internal_audit_as_a_contribution_to_effective_governance.pdf
Size
955.29 KB
Format
Adobe PDF
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