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Compliance audit: Digital Analysis of personal data for Protecting and Detecting Fraud in Companies. Discourse about the so-called "data scandal" of Deutsche Bahn AG
[Compliance der Compliance: Elektronische Analyseverfahren personenbezogener Daten zur Prävention und Aufdeckung geschäftsschädigender Handlungen in Unternehmen]

Author

Listed:
  • Albers, Felicitas G.

    (Department of Economics of the Duesseldorf University of Applied Sciences)

Abstract

Within the framework of an effective and efficient compliance audit, the corporate governance is responsible for protection against fraud. Computer assisted analytic procedures, such as data screening, data mining and so on, have to meet the standards of data protection and workers co-determination. The paper considers the so-called "data scandal" of Deutsche Bahn AG in 2009 and its perception by the German public.

Suggested Citation

  • Albers, Felicitas G., 2009. "Compliance audit: Digital Analysis of personal data for Protecting and Detecting Fraud in Companies. Discourse about the so-called "data scandal" of Deutsche Bahn AG [Compliance der Compl," Duesseldorf Working Papers in Applied Management and Economics 06, Duesseldorf University of Applied Sciences.
    • Handle: RePEc:ddf:wpaper:06
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    File URL: https://nbn-resolving.org/urn:nbn:de:hbz:due62-opus-5083
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    More about this item

    Keywords

    digital analysis; digital rights; forensic accounting; fraud; compliance audit;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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