Big data as complementary audit evidence

• Autores: Kyunghye Yoon, Lucas Hoogduin, Li Zhang
• Localización: Accounting Horizons, ISSN-e 1558-7975, Vol. 29, Nº. 2, 2015, págs. 431-438
• Idioma: inglés
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• Resumen

  • In this paper we argue for the use of Big Data as complementary audit evidence. We evaluate the applicability of Big Data using the audit evidence criteria framework and provide cost-benefit analysis for sufficiency, reliability, and relevance considerations. Critical challenges, including integration with traditional audit evidence, information transfer issues, and information privacy protection, are discussed and possible solutions are provided.