Exploring the transformation and development of enterprise internal audit in the era of big data
Keywords:
Big Data; Internal Audit; Transformation and InnovationAbstract
With the advent of the big data era, computer information technology has been widely used in auditing, and traditional auditing concepts and auditing technology means have been greatly impacted and influenced. As one of the supervisory and management departments of the internal audit institution, it is necessary to continuously promote the digital transformation and innovation of internal audit with big data as the core, in order to achieve high-quality and high-efficiency internal auditing, and to ensure the good achievement of the expected goals of internal auditing. This paper discusses the significance of internal audit transformation and innovation, analyses the problems that exist in the implementation of enterprise internal audit in the era of big data, and explores the optimization path of enterprise internal audit in the era of big data at a deeper level to better ensure that the enterprise internal audit can be compatible with the development trend of the current big data era.
References
[1] Sihem, B., Ahmed, B., Alzoubi, H. M., & Almansour, B. Y. (2023, March). Effect of Big Data Analytics on Internal Audit Case: Credit Suisse. In 2023 International Conference on Business Analytics for Technology and Security (ICBATS) (pp. 1-11). IEEE.
[2] Du, W. (2021, November). Enterprise Internal Audit System in the Context of Big Data. In 2021 IEEE International Conference on Emergency Science and Information Technology (ICESIT) (pp. 215-218). IEEE.
[3] Bag, S., Rahman, M. S., Srivastava, G., Shore, A., & Ram, P. (2023). Examining the role of virtue ethics and big data in enhancing viable, sustainable, and digital supply chain performance. Technological Forecasting and Social Change, 186, 122154.
[4] Cao, M., Chychyla, R., & Stewart, T. (2015). Big data analytics in financial statement audits. Accounting Horizons, 29(2), 423-429.
[5] Jiang, S. (2021). Research on big data audit based on financial sharing service model using fuzzy AHP. Journal of Intelligent & Fuzzy Systems, 40(4), 8237-8246.
[6] Barr‐Pulliam, D., Brown‐Liburd, H. L., & Munoko, I. (2022). The effects of person‐specific, task, and environmental factors on digital transformation and innovation in auditing: A review of the literature. Journal of International Financial Management & Accounting, 33(2), 337-374.
[7] Pizzi, S., Venturelli, A., Variale, M., & Macario, G. P. (2021). Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis. Technology in Society, 67, 101738.
[8] Jingyi, X. Y. L. Talking about the Application of Big Data in Economic Responsibility Audit. Academic Journal of Business & Management, 3(2), 93-96.
[9] Kitchin, R., & McArdle, G. (2016). What makes Big Data, Big Data? Exploring the ontological characteristics of 26 datasets. Big Data & Society, 3(1), 2053951716631130.
[10] Al-Okaily, M., Alqudah, H. M., Al-Qudah, A. A., & Alkhwaldi, A. F. (2022). Examining the critical factors of computer-assisted audit tools and techniques adoption in the post-COVID-19 period: internal auditors perspective. VINE Journal of Information and Knowledge Management Systems, (ahead-of-print).
[11] Zhang, Z. (2021, October). Research on Informatization Innovation of Enterprise Financial Auditing under the Background of" Internet+" and Big Data. In 2021 3rd International Conference on Artificial Intelligence and Advanced Manufacture (pp. 2795-2798).
[12] Bestman, A. E., & Wogboroma, H. (2016). The Efficacy of the “Big Data “Syndrome and Organizational Information Governance. Journal of Information Engineering and Applications, 6(4), 31-42.
*******************Cite this Article*******************
APA:
Jin, Y., & Li, Q. (2023). Exploring the transformation and development of enterprise internal audit in the era of big data. International Scientific Technical and Economic Research, 1(2), 34–38. http://www.istaer.online/index.php/Home/article/view/No.2309
GB/T 7714-2015:
Jin Yelong, Li Qiqi. Exploring the transformation and development of enterprise internal audit in the era of big data[J]. International Scientific Technical and Economic Research, 2023, 1(2): 34–38. http://www.istaer.online/index.php/Home/article/view/No.2309
MLA:
Jin, Yelong, and Qiqi Li. "Exploring the transformation and development of enterprise internal audit in the era of big data." International Scientific Technical and Economic Research, 1.2 (2023): 34-38. http://www.istaer.online/index.php/Home/article/view/No.2309
Downloads
Published
Issue
Section
License
Copyright (c) 2023 International Scientific Technical and Economic Research

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
This work is licensed under the Creative Commons Attribution International License (CC BY 4.0).