The impact of big data and big data analytics in external auditing procedures
Autor(a) principal: | |
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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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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 |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
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reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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