.... An artificial neural network is used to distinguish between “normal” and “manipulated” financial data. The results show that if data have been contaminated (at a 10 per cent level or more) a Benford analytical review procedure will detect this 68 per cent of the time. If the data are not contaminated, the test...

... incorporate an operational artificial neural network system will raise their performance greatly. Proposes that the neural network will overcome problems faced by a direct knowledge acquisition method in building an expert system to preserve the expertise of senior auditors by the IRS in Taiwan. Provides...