Artificial Intelligence Enabled Audit Sampling - Learning to draw representative and interpretable audit samples from large-scale journal entry data
Artificial Intelligence (AI) is increasingly perceived as a valuable technology in internal and external auditing. The following article introduces the application of deep learning (DL), a thriving subdiscipline of AI, to draw a learning-based representative audit sample from extensive volumes of financial accounting data.
Journal Entry Testing
contribution to practical use / society
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Initial Publication in EXPERT FOCUS 2022/April
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