Leveraging Big Data and Analytics for Auditing: Towards a Taxonomy

Felix Krieger; Paul Drews

Leveraging Big Data and Analytics for Auditing: Towards a Taxonomy

Felix Krieger
, Paul Drews

Leuphana University of Lüneburg

Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review

9 Citations (Scopus)

Abstract

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.

Original language	English
Title of host publication	Proceedings of ICIS 2018 : Leveraging Big Data and Analytics for Audi
Number of pages	9
Publisher	AIS eLibrary
Publication date	2018
ISBN (Electronic)	978-0-9966831-7-3
Publication status	Published - 2018

Research areas and keywords

Business informatics
Audit Analytics
Audit Automation
Audit Transformation

Access to Document

https://aisel.aisnet.org/icis2018/datascience/Presentations/16/

Cite this

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Leveraging Big Data and Analytics for Auditing: Towards a Taxonomy. / Krieger, Felix; Drews, Paul.
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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AU - Drews, Paul

PY - 2018

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KW - Audit Analytics

KW - Audit Automation

KW - Audit Transformation

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M3 - Article in conference proceedings

T3 - International Conference on Information Systems 2018, ICIS 2018

BT - Proceedings of ICIS 2018

PB - AIS eLibrary

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Leveraging Big Data and Analytics for Auditing: Towards a Taxonomy

Abstract

Research areas and keywords

Access to Document

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