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Toepassing van data-analyse om de steekproef te rationaliseren

Author

Listed:
  • Koen Derks

    (Nyenrode Business Universiteit, Breukelen, Netherlands)

  • Lotte Mensink

    (Nyenrode Business Universiteit, Breukelen, Netherlands)

  • Jacques de Swart

    (Nyenrode Business Universiteit & PwC Consulting, Breukelen, Netherlands)

  • Ruud Wetzels

    (Nyenrode Business Universiteit & PwC Consulting, Breukelen, Netherlands)

Abstract

Data-analyse wordt steeds belangrijker in de audit. Hoewel het potentieel om de audit efficiënter te maken groot is, worstelen veel auditors met het integreren van de resultaten van deze analyses om daarmee de vervolgwerkzaamheden te verlichten. Dit artikel bespreekt de integratie van de resultaten van data-analyse in de steekproeffase middels Bayesiaanse statistiek, en beargumenteert dat dit kan leiden tot een verbetering van de efficiëntie en transparantie. Drie voorbeelden van regressie, classificatie en clustering illustreren deze aanpak. Het artikel sluit af met aanbevelingen voor de praktische toepassing van deze methodiek.

Suggested Citation

  • Koen Derks & Lotte Mensink & Jacques de Swart & Ruud Wetzels, 2024. "Toepassing van data-analyse om de steekproef te rationaliseren," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 98(4), pages 131-143, September.
    • Handle: RePEc:arh:jmabec:v:98:y:2024:i:4:p:131-143
    DOI: 10.5117/mab.98.124167
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