Title

Toward Effective Big Data Analysis in Continuous Auditing

Document Type

Article

Publication Date

6-1-2015

Abstract

Big Data now pervades every sector and function of the global economy. This paper focuses on the gaps between Big Data and the current capabilities of data analysis in continuous auditing (CA). It identifies four dimensions of Big Data and five subsequent gaps: namely, data consistency, integrity, aggregation, identification, and confidentiality. For each gap, the paper outlines challenges and possible solutions derived from traditional data systems, which can be further applied to CA systems in an era of Big Data.

DOI

10.2308/acch-51070

This document is currently not available here.

Share

COinS