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A Tool to Improve Audits
http://servicessafari.blogs.com/ services_safari/ 2008/ 05/ a-tool-to-impro.html
Comparing What Execs Say to What They Report CFO magazine reported on the efforts of an associate professor at Virginia Tech and others to develop a tool to help steer auditors to look for potential fraudulent activity. In essence, this tools compares what executives say publicly and where auditors ought to look for potential fraud. In a test using a blind pool of business data/results, the database tool identified within a 60-80% accuracy those firms that had committed fraud. A longer story about this technology can be found on this Virginia Tech website.
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