تجزیه و تحلیل داده ها در حسابرسی بانک ها: مقررات از دست دادن وام در اروگوئه  Data analytics in banks’ audit: The case of loan loss provisions in Uruguay

1. Introduction Banks are companies with specific risks and complexities (Rose & Hudgins, 2004). Financial institutions play an important social role in the financial inclusion process, which has recently become a global policy objective to improve the lives of the poor (Swamy, 2014). Financial inclusion is also a tool to monitor financial transactions and to expand the surveillance of regulators (de Koker & Jentzsch, 2013). Research analyzes moral hazard in the financial sector in relation to loans granted to clients that are not creditworthy, and to high-risk sophisticated financial products offered to financially unsophisticated clients (Dow, 2011). In this context, financial institutions operate in a highlyregulated business because those institutions capture public savings. During a period of financial crisis, regulators increase their supervisory efforts to maintain financial stability. To address the complexity of the banking business operations and regulations, financial institutions heavily rely on information technology (IT) to process the data (Chowdhury, 2003). Enterprise resource planning (ERP) systems are useful to align business process and IT and also have compliance and regulatory functionalities that can help banks to address regulatory requirements. The rapid change in the current business environment conditions require companies to have innovative, flexible, and agile systems and processes (Kloviene & Gimzauskiene, 2015). ERP systems help an organization to deal with administrative and core-business processes (Kanellou & Spathis, 2013). One of the main advantages of ERP systems is that they unify data that comes from different functional areas in the company (Hedman & Borell, 2004), thus avoiding inconsistencies and mistakes in the information the company uses to operate.