دانلود رایگان مقاله تحلیل داده در حسابرسی بانک مقررات از دست دادن وام در اروگوئه

abstract

The purpose of this study is two-fold: firstly, to analyze the benefits of implementing an enterprise resource planning (ERP) system and using eXtensible Business Reporting Language (XBRL) format to report in the banking industry considering the industry's specific risks and complexities. Secondly, to show that both, ERP and XBRL are necessary to successfully use Computer Assisted Audit Techniques (CAATs) while performing audit procedures to verify the compliance of certain crucial regulatory requirements. The study shows the possible consequences of not using CAATs to audit the compliance of loan loss provisions' regulatory requirements in Uruguay.

9. Discussion and implications

The specific risks and complexities of the banking business evidences the need for banks' use of ERP and XBRL to enhance auditors success in using CAATs to audit banks' high risk areas. A description of the complexity and risk that the LLP system implemented in Uruguay implies illustrates this statement. Auditors play a very important role in this field because if an auditor does not detect a misstatement through test of details involving data analytics could potentially result in a regulatory sanction, which could range from fines to the bank and the auditor to banning the auditor to audit regulated financial institutions.