Audit Analytics

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The book explores the critical importance of information technology in financial control and auditing, highlighting how digital data management has transformed the landscape. With financial data often beyond the control of firms, effective audits are essential for ensuring the integrity of information systems and accurate financial reporting. It discusses the role of audits in preventing financial abuses that prompted significant legislation, including the Foreign Corrupt Practices Act and the Sarbanes-Oxley Act, emphasizing their necessity in today's digital age.