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June 2017 » Deep Learning and the Future of...
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Ting Sun and Miklos A. Vasarhelyi, PhD
In BriefThis article introduces deep learning technology—an emerging form of artificial intelligence that can be trained to recognize patterns in vast volumes of data that would be impossible for humans to process. This still evolving technology represents a way to utilize big data to create supplementary audit evidence that improves the effectiveness and efficiency of audit automation and decision making. The authors also discuss the application of these techniques to audit procedures.
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