Forensic analytics using cluster analysis: Detecting anomalies in data

• Main Authors: GOH, Clarence, LEE, Benjamin Huan Zhou, PAN, Gary, Seow, Poh-Sun
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2021
• 主題: Forensic accounting; data analytics; clustering; Tableau; Accounting
• 在線閱讀: https://ink.library.smu.edu.sg/soa_research/1896; https://ink.library.smu.edu.sg/context/soa_research/article/2923/viewcontent/Forensic_Analytics_using_Clustering.pdf

Cluster analysis is a data analytics technique that can help forensic accountants effectively detect anomalies in complex financial datasets. This article provides a description of clustering analysis, discusses how it can be implemented to detect anomalies in data, and illustrates its use through a...