Marco Schreyer

Marco Schreyer

Last Name

Schreyer

First name

Marco

Email

marco.schreyer@unisg.ch

ORCID

0009-0001-3800-2226

Phone

+41 71 224 79 13

Homepage

https://gitihubi.github.io

Google Scholar

https://scholar.google.com/citations?user=O6V5YkEAAAAJ

Now showing 1 - 10 of 15

Artificial Intelligence in Internal Audit as a Contribution to Effective Governance - Deep-learning enabled Detection of Anomalies in Financial Accounting Data

(EXPERTsuisse, 2022-01-07)
Schreyer, Marco
;
Baumgartner, Marcel
;
Ruud, Flemming
;
Borth, Damian

Type: journal article

Journal: Expert Focus

Volume: Special: Internal Audit

Issue: 01

URI: https://www.alexandria.unisg.ch/handle/20.500.14171/109092
Künstliche Intelligenz im Internal Audit als Beitrag zur Effektiven Governance - Deep-Learning basierte Detektion von Buchungsanomalien in der Revisionspraxis

(EXPERTsuisse, 2022-01-07)
Schreyer, Marco
;
Baumgartner, Marcel
;
Ruud, Flemming
;
Borth, Damian

Type: journal article

Journal: Expert Focus

Volume: Special: Interne Revision

Issue: 01

URI: https://www.alexandria.unisg.ch/handle/20.500.14171/109093
Artificial Intelligence Enabled Audit Sampling - Learning to draw representative and interpretable audit samples from large-scale journal entry data

(EXPERTsuisse, 2022-03-07)
Schreyer, Marco
;
Gierbl, Anita Stefanie
;
Ruud, Flemming
;
Borth, Damian

Type: journal article

Journal: Expert Focus

Issue: 04

URI: https://www.alexandria.unisg.ch/handle/20.500.14171/108891
Stichprobenauswahl durch die Anwendung von Künstlicher Intelligenz - Lernen repräsentativer Stichproben aus Journalbuchungen in der Prüfungspraxis

(EXPERTsuisse, 2022-02-07)
Schreyer, Marco
;
Gierbl, Anita Stefanie
;
Ruud, Flemming
;
Borth, Damian

Type: journal article

Journal: Expert Focus

Issue: 02

URI: https://www.alexandria.unisg.ch/handle/20.500.14171/109010
Deep Learning für die Wirtschaftsprüfung - Eine Darstellung von Theorie, Funktionsweise und Anwendungsmöglichkeiten

(C.H. Beck Vahlen Verlag, 2021-07-28)
Gierbl, Anita Stefanie
;
Schreyer, Marco
;
Borth, Damian
;
Leibfried, Peter

Type: journal article

Journal: Zeitschrift für Internationale Rechnungslegung (IRZ)

Issue: 7/8

URI: https://www.alexandria.unisg.ch/handle/20.500.14171/110189
Künstliche Intelligenz in der Prüfungspraxis - Eine Bestandsaufnahme aktueller Einsatzmöglichkeiten und Herausforderungen

(Expertsuisse, 2020-09-01)
Gierbl, Anita Stefanie
;
Schreyer, Marco
;
Leibfried, Peter
;
Borth, Damian

Type: journal article

Journal: Expert Focus

Volume: 2020

Issue: 09

URI: https://www.alexandria.unisg.ch/handle/20.500.14171/111804
Künstliche Intelligenz in der Wirtschaftsprüfung - Identifikation ungewöhnlicher Buchungen in der Finanzbuchhaltung

(IDW Verlag, 2018-11-01)
Schreyer, Marco
;
Sattarov, Timur
;
Borth, Damian
;
Dengel, Andreas
;
Reimer, Bernd

Type: journal article

Journal: WPg - Die Wirtschaftsprüfung

Volume: 72

Issue: 11

URI: https://www.alexandria.unisg.ch/handle/20.500.14171/99891
Continual Learning for Unsupervised Anomaly Detection in Continuous Auditing of Financial Accounting Data

(Association for the Advancement of Artificial Intelligence (AAAI), 2022-02-28)
Hemati, Hamed
;
Schreyer, Marco
;
Borth, Damian

International audit standards require the direct assessment of a financial statement’s underlying accounting journal entries. Driven by advances in artificial intelligence, deep-learning inspired audit techniques emerged to examine vast quantities of journal entry data. However, in regular audits, most of the proposed methods are applied to learn from a comparably stationary journal entry population, e.g., of a financial quarter or year. Ignoring situations where audit relevant distribution changes are not evident in the training data or become incrementally available over time. In contrast, in continuous auditing, deep-learning models are continually trained on a stream of recorded journal entries, e.g., of the last hour. Resulting in situations where previous knowledge interferes with new information and will be entirely overwritten. This work proposes a continual anomaly detection framework to overcome both challenges and designed to learn from a stream of journal entry data experiences. The framework is evaluated based on deliberately designed audit scenarios and two real-world datasets. Our experimental results provide initial evidence that such a learning scheme offers the ability to reduce false-positive alerts and false-negative decisions.

Type: conference paper

URL: https://sites.google.com/view/aaaiwfs2022

URI: https://www.alexandria.unisg.ch/handle/20.500.14171/108930
Federated Continual Learning to Detect Accounting Anomalies in Financial Auditing

( 2022-12-02)
Schreyer, Marco
;
Hemati, Hamed
;
Borth, Damian
;
Vasarhelyi, Miklos A.

The International Standards on Auditing (ISA) require auditors to collect reasonable assurance that financial statements are free of material misstatement. At the same time, a central objective of Continuous Assurance is the real-time assessment of digital accounting journal entries. Recently, driven by the advances in artificial intelligence, Deep Learning techniques have emerged in financial auditing to examine vast quantities of accounting data. However, learning highly adaptive audit models in decentralized and dynamic settings remains challenging. It requires the study of data distribution shifts over multiple clients and time periods. In this work, we propose a Federated Continual Learning framework enabling auditors to learn audit models from decentral clients continuously. We evaluate the framework's ability to detect accounting anomalies in common scenarios of organizational activity. Our empirical results, using real-world datasets and combined federated-continual learning strategies, demonstrate the learned model's ability to detect anomalies in audit settings of data distribution shifts.

Type: conference paper

URI: https://www.alexandria.unisg.ch/handle/20.500.14171/108007
Federated and Privacy-Preserving Learning of Accounting Data in Financial Statement Audits

(Association for Computing Machinery (ACM), 2022-11-01)
Schreyer, Marco
;
Sattarov, Timur
;
Borth, Damian

The ongoing 'digital transformation' fundamentally changes audit evidence's nature, recording, and volume. Nowadays, the International Standards on Auditing (ISA) requires auditors to examine vast volumes of a financial statement's underlying digital accounting records. As a result, audit firms also `digitize' their analytical capabilities and invest in Deep Learning (DL), a successful sub-discipline of Machine Learning. The application of DL offers the ability to learn specialized audit models from data of multiple clients, e.g., organizations operating in the same industry or jurisdiction. In general, regulations require auditors to adhere to strict data confidentiality measures. At the same time, recent intriguing discoveries showed that large-scale DL models are vulnerable to leaking sensitive training data information. Today, it often remains unclear how audit firms can apply DL models while complying with data protection regulations. In this work, we propose a Federated Learning framework to train DL models on auditing relevant accounting data of multiple clients. The framework encompasses Differential Privacy and Split Learning capabilities to mitigate data confidentiality risks at model inference. Our results provide empirical evidence that auditors can benefit from DL models that accumulate knowledge from multiple sources of proprietary client data.

Type: conference paper

URL: https://dl.acm.org/doi/abs/10.1145/3533271.3561674

DOI: 10.1145/3533271.3561674

URI: https://www.alexandria.unisg.ch/handle/20.500.14171/108108

Marco Schreyer

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