Leveraging Big Data and Analytics for Auditing: Towards a Taxonomy
Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review
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Proceedings of ICIS 2018: Leveraging Big Data and Analytics for Audi. AIS eLibrary, 2018. (International Conference on Information Systems 2018, ICIS 2018).
Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review
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TY - CHAP
T1 - Leveraging Big Data and Analytics for Auditing
T2 - Towards a Taxonomy
AU - Krieger, Felix
AU - Drews, Paul
PY - 2018
Y1 - 2018
N2 - The application of big data and analytics to auditing is sparking a lot of interest in both research and practice. Along with other technological developments, big data and analytics are expected to drive the digitization of auditing and to improving its effectivity and efficiency. While several use cases and first literature reviews on this topic have already been published, the categories for classifying the use cases are still fragmented. By employing a systematic taxonomy development process, we developed a taxonomy that draws upon conceptual work and use cases from the academic literature. This taxonomy provides dimensions and characteristics that help to classify use cases for big data in analytics in auditing in a structured manner.
AB - The application of big data and analytics to auditing is sparking a lot of interest in both research and practice. Along with other technological developments, big data and analytics are expected to drive the digitization of auditing and to improving its effectivity and efficiency. While several use cases and first literature reviews on this topic have already been published, the categories for classifying the use cases are still fragmented. By employing a systematic taxonomy development process, we developed a taxonomy that draws upon conceptual work and use cases from the academic literature. This taxonomy provides dimensions and characteristics that help to classify use cases for big data in analytics in auditing in a structured manner.
KW - Business informatics
KW - Audit Analytics
KW - Audit Automation
KW - Audit Transformation
UR - http://www.scopus.com/inward/record.url?scp=85062563298&partnerID=8YFLogxK
M3 - Article in conference proceedings
T3 - International Conference on Information Systems 2018, ICIS 2018
BT - Proceedings of ICIS 2018
PB - AIS eLibrary
ER -