Data Analytics and Its Implication on Auditing

DOI

10.2991/978-94-6463-148-7_10How to use a DOI?

Keywords

Data Analytics; Auditing; Implication

Abstract

Data analytics is a new approach for auditors to prevent and detect fraud involving examining patterns in actual data. However, implementing data analytics requires a significant investment in hardware, software, skills, and quality control in the business world. This paper aims to analyze data analytics as a tool for auditors in the audit process and analyze the impact of using data analytics on the auditor profession. This article is a literature review that examines phenomena based on the literature and the results of previous studies. The discussion implies that data analytics helps the auditor to improve audit quality in the big data era. Therefore, auditors should master data analytics skills. Otherwise, the auditor will face more threatening in the future.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Debbi Chyntia Ovami
AU  - Iskandar Muda
PY  - 2023
DA  - 2023/05/29
TI  - Data Analytics and Its Implication on Auditing
BT  - Proceedings of the 12th International Conference on Green Technology (ICGT 2022)
PB  - Atlantis Press
SP  - 93
EP  - 101
SN  - 2352-5401
UR  - https://doi.org/10.2991/978-94-6463-148-7_10
DO  - 10.2991/978-94-6463-148-7_10
ID  - Ovami2023
ER  -