Proceedings of the 12th International Conference on Green Technology (ICGT 2022)

Data Analytics and Its Implication on Auditing

Authors
Debbi Chyntia Ovami1, *, Iskandar Muda1
1Universitas Sumatera Utara, Medan, Indonesia
*Corresponding author. Email: debbichyntiaovami@umnaw.ac.id
Corresponding Author
Debbi Chyntia Ovami
Available Online 29 May 2023.
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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Volume Title
Proceedings of the 12th International Conference on Green Technology (ICGT 2022)
Series
Advances in Engineering Research
Publication Date
29 May 2023
ISBN
978-94-6463-148-7
ISSN
2352-5401
DOI
10.2991/978-94-6463-148-7_10How to use a DOI?
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.

Cite this article

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  -