Table of Contents
Risks, Volume 6, Issue 1 (March 2018)
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Cover Story (view full-size image) In non-compliance or fraud cases, audit processes involve a learning dimension during the time the [...] Read more. In non-compliance or fraud cases, audit processes involve a learning dimension during the time the auditor repeatedly monitors the auditee. Learning about the propensity of the auditee to shirk his or her responsibilities, or to defraud, allows the auditor to better target his/her future audits. The design of these preliminary investigations corresponds to an exploitation/exploration trade-off, akin to the reinforcement learning used in machine learning. View the paper here.