Search
2 articles for “Fraud detection; forensic analytics; internal controls; continuous auditing; empirical association”
-
From Perception to Empirical Association: an Integrated Assessment of Fraud Detection Effectiveness Using Forensicanalytics, Internal Controls, and Continuous Auditing
Abstract: The increasing complexity of financial transactions and the limitations of perception‑based fraud detection studies necessitate empirically grounded frameworks that move beyond subjective assessments. This study advances the literature by examining the associations among data‑driven forensic analytics (DDFA), internal control systems (ICS), continuous auditing (CA), and fraud detection effectiveness (FDE) using an integrated empirical assessment. An integrated model combining these three mechanisms is developed. A quantitative cross‑sectional research design is adopted, …
Published in NOLEGEIN Journal of Financial Planning And Management · Vol. 9, Issue 2, 2026 Read article
-
Data Analytics First, Controls Second, Auditing Third: Ranking the Relative Strength of Three Fraud Detection Mechanisms
Abstract: Purpose: In the era of digital finance, organizations deploy multiple mechanisms to combat fraud, including Data-Driven Forensic Analytics (DDFA), Internal Control Integrity (ICI), and Continuous Auditing Systems (CAS). However, practitioners often struggle with resource allocation, unsure which mechanism yields the highest return on investment. This study addresses this gap by empirically ranking the relative strength of these three predictors in explaining Fraud Detection Effectiveness (FDE). Design/methodology/approach: The study synthesizes empirical …
Published in NOLEGEIN Journal of Organizational Behavior Management · Vol. 9, Issue 2, 2026 Read article