Data analytics can test 100% of data to detect suspicious transactions for further investigation. Data analytics can also be used to examine, collate, and quantify transactions once an audit target area have been identified. GEL-1 is an example of an IDEAScript available on this website that can help to determine an audit target. Whistle-blowing and tips hotlines also provides high value areas to review and investigate. It is important for all organizations to have open communications and transparency with information that can be gathered to help narrow the search for the data analytical analyst. One such service is Integrity Hotline™ (http://zapconsulting.ca/en-GB/integrityhotline
) where they strive to provide organizations and their communities with a professional, anonymous, transparent, reporting mechanism to aid in the integrity of their business operations, detour financial frauds, while encouraging the organization’s community confidence and minimizing toxicity in the business environment. Integrity Hotline™ assists organizations in achieving positive corporate governance, with fairness, transparency and professionalism.