Machine Learning for Auditors: Automating Fraud Investigations Through Artificial Intelligence

© The Author(s), under exclusive license to APress Media, LLC, part of Springer Nature 2022

M. SekarMachine Learning for Auditorshttps://doi.org/10.1007/978-1-4842-8051-5_26

26. CAATs 2.0

Maris Sekar¹  

(1)

Calgary, AB, Canada

 

This chapter illustrates the application of ML for Computer Assisted Auditing Techniques. The recipe will help analyze the transactions to gain additional hidden insights into the data and the business.

The chapter is organized like a recipe – goal of the recipe, ingredients, instructions, and variation and serving. The accompanying code is available at the GitHub repository specified in Chapter 20.

The Dish: CAATs Analysis Using ML

Computer Assisted Auditing Techniques (CAATs) have been increasingly popular over the last decade. ...