RUcore: Rutgers University Community Repository
Auditing in environments of diverse data
Descriptive
TitleInfo
Title
Auditing in environments of diverse data
Name
(type = personal)
NamePart
(type = family)
Moharram
NamePart
(type = given)
Basma
NamePart
(type = date)
1975-
DisplayForm
Basma Moharram
Role
RoleTerm
(authority = RULIB)
author
Name
(type = personal)
NamePart
(type = family)
Vasarhelyi
NamePart
(type = given)
Miklos A.
DisplayForm
Miklos A. Vasarhelyi
Affiliation
Advisory Committee
Role
RoleTerm
(authority = RULIB)
chair
Name
(type = personal)
NamePart
(type = family)
Kogan
NamePart
(type = given)
Alexander
DisplayForm
Alexander Kogan
Affiliation
Advisory Committee
Role
RoleTerm
(authority = RULIB)
internal member
Name
(type = personal)
NamePart
(type = family)
Palmon
NamePart
(type = given)
Dan
DisplayForm
Dan Palmon
Affiliation
Advisory Committee
Role
RoleTerm
(authority = RULIB)
internal member
Name
(type = personal)
NamePart
(type = family)
Krahel
NamePart
(type = given)
JP
DisplayForm
JP Krahel
Affiliation
Advisory Committee
Role
RoleTerm
(authority = RULIB)
outside member
Name
(type = corporate)
NamePart
Rutgers University
Role
RoleTerm
(authority = RULIB)
degree grantor
Name
(type = corporate)
NamePart
Graduate School - Newark
Role
RoleTerm
(authority = RULIB)
school
TypeOfResource
Text
Genre
(authority = marcgt)
theses
OriginInfo
DateCreated
(qualifier = exact)
2016
DateOther
(qualifier = exact);
(type = degree)
2016-10
CopyrightDate
(encoding = w3cdtf);
(qualifier = exact)
2016
Place
PlaceTerm
(type = code)
xx
Language
LanguageTerm
(authority = ISO639-2b);
(type = code)
eng
Abstract
(type = abstract)
This dissertation has three essays. The first essay examines several analytical models that can be used in the insurance industry. We develop a continuous auditing framework for the insurance industry’s claims payment process. We propose analytical models to detect anomalies in the already paid claims and in the premium calculations. The second essay proposes a framework for developing the Audit Data Standards (ADSs) for specific industries. We apply the framework on the insurance industry. In specific, we apply it on claim payment business cycles of the life / disability insurance industry. We then use these ADSs to develop an interactive auditor dashboard. The third essay examines a possible way for the auditor to overcome data limitations. We examine the added value of using the macroeconomic indicators to improve the prediction and error detection performance of the statistical models used by the auditor through two research questions. our first research question investigated the effect of using macroeconomic indicators in the prediction models by comparing the Mean Absolute Percentage Error (MAPE) with and without the use of the macroeconomic indicators. our second research question investigated the effect of using macroeconomic indicators in the prediction models when the independent variables contain undetected errors. We tested each research question in three different situations; the macroeconomic variable is used individually, collectively, or with the peer data. our results came in favor of the macroeconomic indicator’s use, specifically when used along with the peer data.
Subject
(authority = RUETD)
Topic
Management
RelatedItem
(type = host)
TitleInfo
Title
Rutgers University Electronic Theses and Dissertations
Identifier
(type = RULIB)
ETD
Identifier
ETD_7709
PhysicalDescription
Form
(authority = gmd)
electronic resource
InternetMediaType
application/pdf
InternetMediaType
text/xml
Extent
1 online resource (xii, 160 p. : ill.)
Note
(type = degree)
Ph.D.
Note
(type = bibliography)
Includes bibliographical references
Subject
(authority = ETD-LCSH)
Topic
Auditing
Note
(type = statement of responsibility)
by Basma Moharram
RelatedItem
(type = host)
TitleInfo
Title
Graduate School - Newark Electronic Theses and Dissertations
Identifier
(type = local)
rucore10002600001
Location
PhysicalLocation
(authority = marcorg);
(displayLabel = Rutgers, The State University of New Jersey)
NjNbRU
Identifier
(type = doi)
doi:10.7282/T35141KJ
Genre
(authority = ExL-Esploro)
ETD doctoral
Back to the top
Rights
RightsDeclaration
(ID = rulibRdec0006)
The author owns the copyright to this work.
RightsHolder
(type = personal)
Name
FamilyName
Moharram
GivenName
Basma
Role
Copyright Holder
RightsEvent
Type
Permission or license
DateTime
(encoding = w3cdtf);
(qualifier = exact);
(point = start)
2016-10-01 14:45:44
AssociatedEntity
Name
Basma Moharram
Role
Copyright holder
Affiliation
Rutgers University. Graduate School - Newark
AssociatedObject
Type
License
Name
Author Agreement License
Detail
I hereby grant to the Rutgers University Libraries and to my school the non-exclusive right to archive, reproduce and distribute my thesis or dissertation, in whole or in part, and/or my abstract, in whole or in part, in and from an electronic format, subject to the release date subsequently stipulated in this submittal form and approved by my school. I represent and stipulate that the thesis or dissertation and its abstract are my original work, that they do not infringe or violate any rights of others, and that I make these grants as the sole owner of the rights to my thesis or dissertation and its abstract. I represent that I have obtained written permissions, when necessary, from the owner(s) of each third party copyrighted matter to be included in my thesis or dissertation and will supply copies of such upon request by my school. I acknowledge that RU ETD and my school will not distribute my thesis or dissertation or its abstract if, in their reasonable judgment, they believe all such rights have not been secured. I acknowledge that I retain ownership rights to the copyright of my work. I also retain the right to use all or part of this thesis or dissertation in future works, such as articles or books.
Copyright
Status
Copyright protected
Availability
Status
Open
Reason
Permission or license
Back to the top
Technical
RULTechMD
(ID = TECHNICAL1)
ContentModel
ETD
OperatingSystem
(VERSION = 5.1)
windows xp
CreatingApplication
Version
1.6
DateCreated
(point = end);
(encoding = w3cdtf);
(qualifier = exact)
2016-10-01T20:40:49
DateCreated
(point = end);
(encoding = w3cdtf);
(qualifier = exact)
2016-10-21T16:33:32
ApplicationName
Microsoft® Word 2016
Back to the top
Statistical Profile