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Add to the statement in bolded font defining cleaning data and why this is necessary in fraud data analytics. ​

Building a fraud data analytics plan requires a defined skill set. The absence of one skill set will diminish the effectiveness of the plan. The audit team needs to ensure all the right skills are contained within the team:

Knowledge of fraud. Since fraud data analytics is the process of searching for fraudulent transactions, the auditor must have a full understanding of the fraud concepts.

Fraud scenarios. This skill relates to how to write a fraud statement that correlates to developing a fraud data analytics statement.

For an analogy, the scenario approach should be considered the system design aspect of the project and creating the routines is the program aspect of the project, or the scenario creates the questions and the fraud data analytical plan creates the answers.

Audit software knowledge. Coding software, whether writing scripts or using software functions, is necessary to write the data interrogation routines. The ability of the auditor to clean data, reformat data, combine data, and create reports is an absolutely necessary skill.

Add to the statement in bolded font defining cleaning data and why this is necessary in fraud data analytics.

Include scholarly references to support your statements, no .com sources, not older than 7 years.

 

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