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Design of Audit Programs

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Audit Analytics

Part of the book series: Use R! ((USE R))

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Abstract

Audit programs—from a scientific perspective, natural experiments—are empirical studies in which the activities of firms, individuals, or groups are exposed to the experimental and control conditions that are determined by nature or by other factors outside the control of the auditors. This chapter details the cost-effective planning for an audit, based on a deep understanding of natural experiments and the proper analytical tools needed to draw conclusions from them.

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Authors and Affiliations

  1. Department of Information & Decision Sciences, University of Illinois, Chicago, IL, USA

    J. Christopher Westland

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  1. J. Christopher Westland
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Correspondence to J. Christopher Westland .

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© 2024 The Author(s), under exclusive license to Springer Nature Switzerland AG

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Christopher Westland, J. (2024). Design of Audit Programs. In: Audit Analytics. Use R!. Springer, Cham. https://doi.org/10.1007/978-3-031-47464-4_7

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