Compliance audit: Digital Analysis of personal data for Protecting and Detecting Fraud in Companies. Discourse about the so-called "data scandal" of Deutsche Bahn AG

Compliance der Compliance: Elektronische Analyseverfahren personenbezogener Daten zur Prävention und Aufdeckung geschäftsschädigender Handlungen in Unternehmen

Felicitas G. Albers ()
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Felicitas G. Albers: Department of Economics of the Duesseldorf University of Applied Sciences

Duesseldorf Working Papers in Applied Management and Economics from Duesseldorf University of Applied Sciences

Abstract: Within the framework of an effective and efficient compliance audit, the corporate governance is responsible for protection against fraud. Computer assisted analytic procedures, such as data screening, data mining and so on, have to meet the standards of data protection and workers co-determination. The paper considers the so-called "data scandal" of Deutsche Bahn AG in 2009 and its perception by the German public.

Keywords: digital analysis; digital rights; forensic accounting; fraud; compliance audit (search for similar items in EconPapers)
JEL-codes: M21 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc and nep-ger
Date: 2009-03
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Published in Forschungsberichte des Fachbereichs Wirtschaft der Fachhochschule Duesseldorf ; 2009,6 ; ISSN 1866-2722

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