Thesis Collection
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Browsing by Subject "Auditing"
Now showing items 1-7 of 7
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Embracing Textual Data Analytics in Auditing with Deep Learning
(Universidad de Huelva, 2018)While the massive volume of text documents from multiple sources inside and outside of the company provides more information for auditors, the lack of efficient and effective technology solutions hampers the full use of ... -
Hope or hype? Blockchain and accounting
(Universidad de Huelva, 2023)Gartner’s hype cycle of technology famously progresses from the "peak of inflated expectations" to the “plateau of productivity” via the “trough of disillusionment”. Accounting researchers and practitioners -like researchers ... -
Ledger to ledger: off- and on-chain auditing of stablecoin
(Universidad de Huelva, 2022)To assess the financial statements of companies that invest in stablecoin, a digital representation of a fiat currency managed and backed by a blockchain, the auditor must collect evidence of transactions from the blockchain ... -
Overview and impact of blockchain on auditing
(Univesidad de Huelva, 2020)Blockchain has become very popular as the underlying technology powering Bitcoin. However, the benefits behind this technology further surpass just supporting cryptocurrencies. Blockchain can be defined as a digital ledger ... -
The Predictive Audit Framework
(Universidad de Huelva, 2013)Assurance is an essential part of the business process of the modern enterprise. Auditing is a widely used assurance method made mandatory for public companies since 1934. The traditional (retroactive) audit provides ... -
Sistemas de gestión de seguridad y salud en el trabajo en la comunidad andina : auditorías de verificación
(Universidad de Huelva, 2015)Objetivos: análisis comparativo de los principales sistemas de gestión de seguridad y salud tomando como referente el Sistema de la Comunidad Andina. Elaborar un sistema de auto auditorías automatizado y comparar sus ... -
Unsupervised anomaly detection for internal auditing: Literature review and research agenda
(Universidad de Huelva, 2021)Auditing has to adapt to the growing amounts of data caused by digital transformation. One approach to address this and to test the full audit data population is to apply rules to the data. A disadvantage of this is that ...
