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Y. Magdalene

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Review Open access Sep 2026

Emerging Technologies in Auditing, Fraud Detection, and Internal Controls: A Review of AI, Data Analytics, Blockchain, and Continuous Monitoring Systems in U.S. Organizations

Emerging technologies, including Artificial Intelligence (AI), data analytics, blockchain, robotic process automation (RPA), and continuous monitoring systems, are transforming auditing, fraud detection, and internal controls across U.S. organisations. This review synthesises literature on how these tools are reshaping...

Sewando Erick Mkuchu, Eniola Yewande Fajimi, C. Amoakoh et al. · 0 citations
Review Open access Sep 2026

Strengthening Financial Integrity in U.S. Public Health Systems: The Mediating Role of Governance and Organizational Readiness in Analytics- and Machine Learning-Enabled Audit Optimization

U.S. public health financing systems, particularly Medicare and Medicaid, continue to face substantial improper-payment and fraud risks. Analytics and machine learning offer expanded detection coverage, more focused investigative targeting, and opportunities for earlier intervention. Evidence from technical studies and...

E. Afriyie, G. Apaflo, Yeboah Mary Magdalene · 0 citations
Review Open access Jul 2026

From Risk Reporting to Resilience: A Narrative Integrative Review of Cybersecurity Governance Practices in Organizations

It is argued that a durable shift from reactive risk reporting to genuine organizational resilience requires coherent alignment across governance structures, cultural investment, supply-chain oversight and outcome-based metrics.

William Asare Yirenkyi, Apaflo Godson Teye, Matilda Konotey et al. · 0 citations
Open access Aug 2026

Comparing U.S. and Approaches to AI-Driven Fraud Prevention

The results indicate that the U.S. model of reactive, decentralized approach adopted by the United States and more prescriptive, risk-based regulatory models embraced by global peers such as the European Union and the United Kingdom indicate that the U.S. model can result in fractured oversight structures and breaks in...

Afari Ntiakoh, Christian Amoakoh, Deborah Akuele Apaflo et al. · 0 citations
Review Open access Jul 2026

Risk-Based IT Auditing and Cybersecurity Assurance in Regulated U.S. Organizations: A Review of Governance, Methods, and Outcomes

This review synthesizes peer-reviewed literature on governance structures, auditing methods, and resulting outcomes across key sectors including financial services, capital markets, healthcare, and critical infrastructure to reveal consistent emphasis on integrated governance approaches alongside persistent implementat...

William Asare Yirenkyi, Apaflo Godson Teye, Matilda Konotey et al. · 0 citations
Review Open access Aug 2026

Sensor Fusion and Machine Learning for Real-world Emissions Monitoring and Climate-related Environmental Assessment in the United States: A Critical Review

Priorities identified include standardised blind evaluation for ambient sensing, detection-probability-aware fusion, distribution-shift-resilient calibration, and reporting practices that expose spatial error structure rather than aggregate it away.

Emmanuel Kiplagat Teigong, Yeboah Mary Magdalene · 0 citations

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