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Analytics

Where data analytics genuinely changes assurance work

11 February 2025 · 5 min read

Full-population testing is the clearest gain. Where sampling once covered a fraction of transactions, analytics allows every entry to be screened against defined rules.

The second gain is in pattern detection — duplicate payments, split transactions below approval thresholds, supplier and payroll overlaps — that manual review would rarely surface.

What analytics does not do is replace judgement. A flagged anomaly is a question, not a finding, and the value lies in how it is investigated.

Our toolbox spans data preparation, modelling and visualisation, but the discipline is the same as any assurance work: define the question before choosing the tool.

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