Data analytics in banks' audit: The case of loan loss provisions in Uruguay

Nicolás Gambetta, María Antonia García-Benau and Ana Zorio-Grima

Journal of Business Research, 2016, vol. 69, issue 11, 4793-4797

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.

Keywords: ERP; XBRL; CAATs; Bank risk profile; Loan loss provisions (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:jbrese:v:69:y:2016:i:11:p:4793-4797

DOI: 10.1016/j.jbusres.2016.04.032

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