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Title: Strategic use of audit analytics in high-growth markets: Bridging energy infrastructure with financial forensics for regulatory integrity
Authors: Nnadozie Odinaka, Chinelo Harriet Okolo, Onyeka Kelvin Chima, Oluwatobi Opeyemi Adeyelu
Journal: Finance & accounting research journal
Year: 2025
Volume: 7
Issue: 7
Language: en
This paper explores the integration of audit analytics within high-growth markets, particularly in the energy infrastructure sector, to support financial forensics and uphold regulatory integrity. As emerging economies undergo rapid expansion, vulnerabilities in financial and operational systems expose them to risks of corruption, misreporting, and inefficiencies. The strategic application of audit analytics not only enhances transparency but also enables predictive insights and continuous monitoring. Drawing on global case studies and empirical models, this paper presents a multi-dimensional framework that leverages audit analytics to identify financial anomalies, bridge infrastructure performance with fiscal accountability, and foster regulatory trust in volatile market environments. The study also synthesizes evidence from 100 peer-reviewed and institutional sources, 50 of which are from Zotero-managed libraries, to construct a coherent model of analytics-driven governance within energy transition.
Keywords: Audit Analytics, Financial Forensics, Energy Infrastructure, Regulatory Integrity, High-Growth Markets, Data Governance.
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