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The Role of Data Mining in Preventing Financial Violations in the Supreme Audit Court: Challenges and Solutions
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Abstract: (147 Views) |
This study aims to examine the role of data mining in preventing financial violations in the Supreme Audit Court, identify challenges, and provide practical solutions. The research adopts a descriptive-analytical method with an applied approach, based on domestic and international documents and sources. Findings indicate that data mining can play an effective role in preventing violations through identifying anomalous patterns, real-time detection, and predicting financial risks. Iran's Supreme Audit Court has taken initial steps by conducting the largest smart audit operation, collecting 3 million data points and discovering 100 violations, but still faces challenges such as lack of financial system integration, shortage of specialized human resources, weak technical infrastructure, and absence of a clear legal framework. The study concludes that adopting solutions such as establishing a centralized data analysis system, enacting binding laws for online system connectivity, empowering human resources, and developing legal guidelines can accelerate the transformation toward data-driven auditing. |
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| Keywords: Data Mining, Financial Violations Prevention, Supreme Audit Court, Smart Auditing, Financial Oversight |
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Full-Text [PDF 750 kb]
(35 Downloads)
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Type of Study: Applicable |
Subject:
General
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