Outlier Detection in Auditing: Integrating Unsupervised Learning within a Multilevel Framework for General Ledger Analysis
(2024)
Journal Article
Wei, D., Cho, S., Vasarhelyi, M. A., & Liam, T.-W. (2024). Outlier Detection in Auditing: Integrating Unsupervised Learning within a Multilevel Framework for General Ledger Analysis. Journal of Information Systems, 38(2), 123-142. https://doi.org/10.2308/isys-2022-026
Auditors traditionally use sampling techniques to examine general ledger (GL) data, which suffer from sampling risks. Hence, recent research proposes full-population testing techniques, such as suspicion scoring, which rely on auditors' judgment to r... Read More about Outlier Detection in Auditing: Integrating Unsupervised Learning within a Multilevel Framework for General Ledger Analysis.