Electronic Data Analysis: Unlock The Power
January 27, 2010
by
Michael Yankunas, CPA/CFF, CFE
Everything an organization does is captured in its electronic accounting records. When that information is accurate, it serves as a reliable resource for making sound business decisions and tracking success. When that information is inaccurate, risks emerge that can jeopardize an organization's financial standing and reputation. This paper demonstrates that electronic data analysis is one of the most effective tools for testing the integrity of accounting records, finding errors, and uncovering potential fraud in electronic accounting records.
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Length: 4 pages (PDF 1818 kB)