Literature Review
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Article title
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Abstract
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Keywords
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Practical relevance
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1. Introduction
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2. Auditors’ attitudes toward ADA
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3. Data characteristics
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3.1. Data reliability
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3.1.1. Data sources: internal versus external data
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3.1.2. Data structure: structured versus unstructured data
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3.2. Data relevance
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4. Anomalies identified by ADA
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4.1. The larger number of anomalies
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4.2. False positives
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4.3. False negatives
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5. Auditors’ mindsets when using ADA
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6. Social contexts and interactions involved in ADA practice
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6.1. Tone at the top
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6.2. The work of data specialists
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6.3. The audit committee’s attitude
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6.4. Sophistication of the client’s IT systems
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6.5. Regulation
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7. Conclusion
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Acknowledgements
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References