Qing Huang, Huijue Kelly Duan, Miklos A. Vasarhelyi
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Manual Journal Entry Testing: Integrating Natural Language Processing and Deep Learning
This paper presents an innovative approach to comprehensively and systematically evaluate manual journal entries (MJEs) and enhance the control procedures in auditing. The proposed approach combines quantitative and qualitative information to develop various Key Risk Indicators (KRIs) that provide insights into potential risks associated with MJEs. The approach incorporates textual analytics into traditional quantitative measures. Using the data obtained from a multinational company, the application of the proposed testing approach demonstrates its effectiveness in identifying potential high-risk MJEs and improving the company's journal entry testing and monitoring procedures. The findings contribute to current audit practices by offering a more efficient and comprehensive method for evaluating MJEs.
期刊介绍：
Intelligent Systems in Accounting, Finance and Management is a quarterly international journal which publishes original, high quality material dealing with all aspects of intelligent systems as they relate to the fields of accounting, economics, finance, marketing and management. In addition, the journal also is concerned with related emerging technologies, including big data, business intelligence, social media and other technologies. It encourages the development of novel technologies, and the embedding of new and existing technologies into applications of real, practical value. Therefore, implementation issues are of as much concern as development issues. The journal is designed to appeal to academics in the intelligent systems, emerging technologies and business fields, as well as to advanced practitioners who wish to improve the effectiveness, efficiency, or economy of their working practices. A special feature of the journal is the use of two groups of reviewers, those who specialize in intelligent systems work, and also those who specialize in applications areas. Reviewers are asked to address issues of originality and actual or potential impact on research, teaching, or practice in the accounting, finance, or management fields. Authors working on conceptual developments or on laboratory-based explorations of data sets therefore need to address the issue of potential impact at some level in submissions to the journal.
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