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Computer-Assisted Audit Techniques (CAATs) for Financial Fraud Detection: A Qualitative Approach

open access: closed2020 International Conference on Information Management and Technology (ICIMTech), 2020
Fraud can harm financial statement, yet it is difficult to detect. The emergence of technological advancements is believed can help company to detect fraud. This research aimed to identify external auditor's perception of CAATs adoption for fraud detection and types of fraud which can be detected with CAATs.
Rindang Widuri, Yoshua Gautama
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