Financial Auditing as an Effective Tool for Fraud Detection: A Systematic Review
Bibliographic record
Abstract
The article presents a broad and exhaustive approach to financial auditing studies, as well as their current state in academic research. Its main objective is to examine practices in the face of existing challenges. Financial auditing is strongly influenced by international standards, the role of financial auditors in risk management, and the use of new technologies and artificial intelligence. Using a bibliometric analysis of 74 studies extracted from the Scopus database, the authors visualize the evolution of financial auditing using tools such as VOS Viewer. This reveals trends and keywords associated with financial auditing, accounting, management, risk management, and fraud. According to the study, there is a gap in expectations regarding the role of the auditor that is influenced by different cultural contexts and the growing use of forensic accounting services for fraud investigation and detection. The study also highlights the low use of accounting and auditing standards in countries such as Iraq and Egypt and observes the normalization of the fraud trend in Pakistan.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.011 | 0.052 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.003 | 0.003 |
| Bibliometrics | 0.023 | 0.019 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.003 | 0.003 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.003 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".