Auditors know that journal-entry testing is one of many procedures they can use in addressing client data completeness and, hence, audit risk (see AU-C Section 240, Consideration of Fraud in a ...

Auditors can use Benford’s Law to identify general ledger irregularities — both those that can indicate fraud and those that do not. In this article, I introduce audit data analytics techniques that ...

There is plenty to do in Outriders, but those players wanting to collect all 339 journal pages have their work cut out for them. Rather than try and tackle this monumental task all at once, it is best ...