volume 31, issue 1, P35-63 2016
DOI: 10.1108/maj-10-2014-1117
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Kishore Singh, Peter Best

Abstract: Purpose – The purpose of this paper is to demonstrate the technical feasibility of implementing multi-view visualization methods to assist auditors in reviewing the integrity of high-volume accounting transactions. Modern enterprise resource planning (ERP) systems record several thousands of transactions daily. This makes it difficult to find a few instances of anomalous activities among legitimate transactions. Although continuous auditing and continuous monitoring systems perf…

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