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Continuous internal auditing : can big data analytics help?

Joshi, Prem Lal; Govindan Marthandan - In: International journal of accounting, auditing and … 16 (2020) 1, pp. 25-42

Persistent link: https://www.econbiz.de/10012204404

The influence of internal audit, risk management, whistleblowing system and big data analytics on the financial crime behavior prevention

Putra, Iwan; Sulistiyo, Urip; Arum, Enggar Diah Puspa; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-27

This study provides a critical review of the literature that examines and analyses how Fraud Prevention mediates the Effect of Internal Audit, Risk Management, Whistle Blowing System and Big Data Analytics on the Prevention of Financial Crime Behaviour. The problem discussed in this study is the...

Persistent link: https://www.econbiz.de/10014500409

Correlates of the internal audit function's use of data analytics in the big data era : global evidence

Rakipi, Romina; De Santis, Federica; D'Onza, Giuseppe - In: Journal of international accounting auditing & taxation 42 (2021), pp. 1-12

Persistent link: https://www.econbiz.de/10012506837

Artificial intelligence in internal audit and risk assessment

Kahyaoglu, Sezer Bozkuş; Aksoy, Tamer - In: Financial ecosystem and strategy in the digital era : …, (pp. 179-192). 2021

Persistent link: https://www.econbiz.de/10012615068

Process mining of event logs : a case study evaluating internal control effectiveness

Chiu, Tiffany; Jans, Mieke - In: Accounting horizons : a quarterly publication of the … 33 (2019) 3, pp. 141-156

Persistent link: https://www.econbiz.de/10012258401

Big Data Analytics Challenges & Internal Audit Function (IAF)’s Reliance on Big Data Analytics

Islam, Sharif - 2018

Though big data analytics have a lot of potential to create value for accountants/auditors, data analytics are underutilized. The study examines the adoption of big data analytics by Internal Audit Function (IAF) given the challenges to the adoption. The results of the study suggest that data...

Persistent link: https://www.econbiz.de/10012907086