Big Data in Business Analytics: Implications for the Audit Profession

In Brief Use of the term “big data” has become as pervasive as the phenomenon itself. The authors attempt to define the term as it relates to auditing, providing examples of the benefits and obstacles to integrating big data into the audit practice of the future.

They also discuss how professional standards may need to change to accommodate the technology. The discussion of “big data” has generated tremendous insight into business management and led companies to rethink their strategies, implementing intuitive and meaningful methods of utilizing the wealth of information available in the 21st century.

Author: Jiali (Jenna) Tang and Khondkar E. Karim


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