BIG DATA AND DATA ANALYSIS IN CONTINUOUS AUDITING
Dijital çağda işletmecilik dergisi
A lot of data has been produced since the information age. The data produced in the current smart age can reach larger volumes compared to the past period. Thanks to the analysis of these produced data, relevant information can be produced. Generating useful information from the mass data has enabled the development of data mining techniques within Big Data. Big data has an essential place in each business line. In this study, the importance of big data for the business audit process is
... process is discussed. Continuous auditing is possible with big data. Testing all of the big data in continuous auditing imposes different competencies on how auditors do their job and provide the opportunity to analyze all processes that produce data in the audit. Data analysis tools that possible the analysis of big data are used at the risk assessment and planning phase before the audit process begins. Thus, subjects with high risk, requiring more audit evidence or analysis, are easily determined. This is a compilation study connected with big data and data analysis in continuous auditing.