|
Continuous Assurance Using Text Mining
Glen L. Gray,
California State University at Northridge
Roger Debreceny, University of Hawai`i at Manoa
ABSTRACT. A number of research projects and commercial products are designed to continuously monitor events and controls within accounting information systems (AISs). However, much of the information that could be relevant to monitoring is outside the AIS. Increasingly email is the corporation’s information DNA. Emails contain the potential fraud indicators and other matters of audit concern. As such, continuous monitoring of email provides a rich opportunity for research and practice. Assessment of emails requires combining an understanding of the social networks, textual analysis using natural language processing, and other techniques and domain knowledge. Emails are very noisy and new metrics and tools will be required to resolve this data quality. This paper assesses the current state of practice and research, which has been given a considerable boost by the availability of emails from the now defunct Enron Corporation. The paper concludes with the depiction of a research agenda.
Full-Text is no longer available online. Please contact the author(s) for more information about this manuscript.
Back to Session Listing
|