The impact of big data and big data analytics in external auditing procedures

Detalhes bibliográficos
Autor(a) principal: Santos, Joana Pedrosa
Data de Publicação: 2019
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/73210
Resumo: Companies that can effectively utilize big data, on average, have a 5 to 6 per cent higher gain in productivity (Brynjolfsson et al., 2011). This fact is not going unnoticed by the auditor’s community that has been implementing data analytic tools in their projects. The aim of this working project, written in the form of a direct research on EY assurance department, is to understand this impact on auditing procedures. Facilitators and obstacles are the factors that determine how big data and data analytics usage will evolve in audit practice, with leadership commitment identified as the most significant facilitator and aversion to change as potentially the greatest obstacle.
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spelling The impact of big data and big data analytics in external auditing proceduresBig dataData analyticsImpactAuditing proceduresLeadershipDomínio/Área Científica::Ciências Sociais::Economia e GestãoCompanies that can effectively utilize big data, on average, have a 5 to 6 per cent higher gain in productivity (Brynjolfsson et al., 2011). This fact is not going unnoticed by the auditor’s community that has been implementing data analytic tools in their projects. The aim of this working project, written in the form of a direct research on EY assurance department, is to understand this impact on auditing procedures. Facilitators and obstacles are the factors that determine how big data and data analytics usage will evolve in audit practice, with leadership commitment identified as the most significant facilitator and aversion to change as potentially the greatest obstacle.Major, maria JoãoRUNSantos, Joana Pedrosa2019-06-21T11:45:20Z2019-01-252019-01-25T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/73210TID:202226654enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T04:33:57Zoai:run.unl.pt:10362/73210Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:35:18.645614Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The impact of big data and big data analytics in external auditing procedures
title The impact of big data and big data analytics in external auditing procedures
spellingShingle The impact of big data and big data analytics in external auditing procedures
Santos, Joana Pedrosa
Big data
Data analytics
Impact
Auditing procedures
Leadership
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
title_short The impact of big data and big data analytics in external auditing procedures
title_full The impact of big data and big data analytics in external auditing procedures
title_fullStr The impact of big data and big data analytics in external auditing procedures
title_full_unstemmed The impact of big data and big data analytics in external auditing procedures
title_sort The impact of big data and big data analytics in external auditing procedures
author Santos, Joana Pedrosa
author_facet Santos, Joana Pedrosa
author_role author
dc.contributor.none.fl_str_mv Major, maria João
RUN
dc.contributor.author.fl_str_mv Santos, Joana Pedrosa
dc.subject.por.fl_str_mv Big data
Data analytics
Impact
Auditing procedures
Leadership
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
topic Big data
Data analytics
Impact
Auditing procedures
Leadership
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
description Companies that can effectively utilize big data, on average, have a 5 to 6 per cent higher gain in productivity (Brynjolfsson et al., 2011). This fact is not going unnoticed by the auditor’s community that has been implementing data analytic tools in their projects. The aim of this working project, written in the form of a direct research on EY assurance department, is to understand this impact on auditing procedures. Facilitators and obstacles are the factors that determine how big data and data analytics usage will evolve in audit practice, with leadership commitment identified as the most significant facilitator and aversion to change as potentially the greatest obstacle.
publishDate 2019
dc.date.none.fl_str_mv 2019-06-21T11:45:20Z
2019-01-25
2019-01-25T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/73210
TID:202226654
url http://hdl.handle.net/10362/73210
identifier_str_mv TID:202226654
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
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reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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