Using Error of Regression Analysis into C.A.A.T. Audit Tools

Author:Ec. eng. Adrian VINTILESCU BELCIUG, Ph. D.; Ec. Daniela COLOIU (CREŢU), Ph. D. Student; Ec. eng. Lăcrămioara CORCHEŞ, Ph. D.; Ec. Alexandra STĂNESCU, Ph. D. Student; Adriana LUPU, Ph. D. Student

JEL:M 42, C 25

DOI:

Keywords:regression, internal public audit, digital environment, residual variable

Abstract:
An independent audit and quality opinion can be achieved using information from the organization database, including the electronic format. In the C.A.A.T., data is analyzed in reference to other information within or outside the entity.\r\nThe research suggests a model that employs a cross-checking procedure based on operations of multivariate regression analysis of residues of the entire realm of data.\r\nThe study analyzes data from an entity in accordance with data from the external environment using regression.\r\nThe result of residual variable interpretation can be used to unravel outliers that may be subject to irregularities and to show the quality level of stratified sampling. The model develops a cross checking method between multiple and heterogeneous data groups in the digital environment of computational audit techniques.\r\n

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