Limitations
Traditional Audits
In-depth examination of financial records, can uncover a wide range of irregularities.
Resource-intensive, time-consuming, might not always detect sophisticated schemes.
Data Analytics
Can analyze large datasets to identify patterns and anomalies, improves efficiency.
Requires specialized expertise and infrastructure, relies on the quality of available data.
AI-Powered Systems
Real-time monitoring, predictive analysis, adaptive learning capabilities.
Potential for bias, requires significant investment, effectiveness depends on the quality of training data.
Tax Accounting Equation (TAE)
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