Publicação
The impact of analytics and big data on audit’s efficiency and quality
| Resumo: | Analytics is a powerful tool used by auditors in their testing and risks’ identification process. It was developed to deal with the big data and to make full and efficient use of it. This technology is revolutionary and has brought immense changes to the world of audit. In fact, it has already affected the regulations, standards in addition to the job’s requirements, and is expected to impact it further. The new shape of the audit of the future is still ambiguous and the experts in the field are increasingly confused regarding the relevancy of their profession few years from now. |
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| Autores principais: | Hajri, Yosri Ismail |
| Assunto: | Audit Analytics Big data Regulations |
| Ano: | 2020 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade Nova de Lisboa |
| Idioma: | inglês |
| Origem: | Repositório Institucional da UNL |
| Resumo: | Analytics is a powerful tool used by auditors in their testing and risks’ identification process. It was developed to deal with the big data and to make full and efficient use of it. This technology is revolutionary and has brought immense changes to the world of audit. In fact, it has already affected the regulations, standards in addition to the job’s requirements, and is expected to impact it further. The new shape of the audit of the future is still ambiguous and the experts in the field are increasingly confused regarding the relevancy of their profession few years from now. |
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