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Data Mining of Emails to Support Periodic and Continuous Assurance Discussant’s Comments

Data Mining of Emails to Support Periodic and Continuous Assurance Discussant’s Comments. Bob Cuthbertson, CA ●IT CaseWare IDEA Inc. First reactions. This is a really great subject with intriguing possibilities. First reactions. This is a really great subject with intriguing possibilities

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Data Mining of Emails to Support Periodic and Continuous Assurance Discussant’s Comments

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  1. Data Mining of Emails to Support Periodic and Continuous AssuranceDiscussant’s Comments Bob Cuthbertson, CA●IT CaseWare IDEA Inc.

  2. First reactions • This is a really great subject with intriguing possibilities

  3. First reactions • This is a really great subject with intriguing possibilities • This is completely impossible in an audit context

  4. First reactions • This is a really great subject with intriguing possibilities • This is completely impossible in an audit context • Maybe there’s something here after all

  5. Techniques • Content analysis • Key word • Deception clues • Log analysis • Volume and velocity • Social network analysis

  6. Techniques – work for CA? • Content analysis • Key word √ • Deception clues X • Log analysis • Volume and velocity √ • Social network analysis X

  7. Final Comments • No real discussion of e-mail attachments – same principles and techniques?

  8. Final Comments • No real discussion of e-mail attachments – same principles and techniques? • How authoritative is the research? Stand up in court?

  9. Final Comments • No real discussion of e-mail attachments – same principles and techniques? • How authoritative is the research? Stand up in court? • Behavior changes when monitoring is known

  10. Final Comments • No real discussion of e-mail attachments – same principles and techniques? • How authoritative is the research? Stand up in court? • Behavior changes when monitoring is known • Deception may not indicate fraud – could be just another form of corporate *ss covering

  11. Final Comments • No real discussion of e-mail attachments – same principles and techniques? • How authoritative is the research? Stand up in court? • Behavior changes when monitoring is known • Deception may not indicate fraud – could be just another form of corporate *ss covering • Most of the research was presumably done on English text from English speakers • English text from non-English speakers • Non-English text

  12. Really final comment • What control improvements or additional assurance are provided by e-mail data mining? • e.g. would CA of Enron e-mails turn up any thing that wasn’t already known?

  13. Conclusion • Terrific review of literature and the issues • “Further research” needs a bit of beefing up

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