An Analysis of Local Government Financial Statement Audit Outcomes in a Developing Economy Using Machine Learning

Good financial management provides economic stability and sustainability to an organization. It enables an organisation to make good use of its resources and plan effectively. South Africa’s public financial management has deteriorated over time, with only 16% of municipalities receiving a clean aud...

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Veröffentlicht in:	Sustainability 2023-01, Vol.15 (1), p.12
Hauptverfasser:	Mabelane, Keletso, Mongwe, Wilson Tsakane, Mbuvha, Rendani, Marwala, Tshilidzi
Format:	Artikel
Sprache:	eng
Schlagworte:	Accuracy Algorithms Artificial intelligence Auditing Auditors Auditors opinions Audits Correlation analysis Decision trees Deep learning Discriminant analysis Feature selection Financial management Financial reporting Financial statements Fraud prevention Learning algorithms Local government Machine learning Municipalities Neural networks Regression analysis Sustainability
Online-Zugang:	Volltext
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