K. Pathiraja, J. A. Gidisu, M. Celestin, and K. Vinayakan, “Leveraging Statistical Sampling Techniques to Enhance Audit Accuracy and Detect Financial Anomalies in Complex Systems”, J. UTEC Eng. Mgt, vol. 3, no. 1, pp. 206–217, Sep. 2025, doi: 10.3126/juem.v3i1.84870.