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_5

5. Analytics Structure and Environment

Maris Sekar¹  

(1)

Calgary, AB, Canada

 

In a previous chapter (Audit Challenges), we discussed the importance of the adoption of data within all levels of the audit department. In order to adopt data, all internal audit members need to be trained to work with data. Hence, data literacy must be enabled in all levels of the team in order for it to succeed in powering the analytics needs for the audit department.

In this chapter, we will discuss some possible analytics organization structures that can be observed based on the overall organization ...