Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence

Author:

Rakipi Romina,De Santis Federica,D'Onza Giuseppe

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference86 articles.

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2. Factors associated with IT audits by the internal audit function;Abdolmohammadi;International Journal of Accounting Information Systems,2010

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4. IT adoption by internal auditors in public sector: A conceptual sStudy;Ahmi;Procedia - Social and Behavioral Sciences,2015

5. Drivers of the use and facilitators and obstacles of the evolution of big data by the audit profession;Alles;Accounting Horizons,2015

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1. The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness;DECISION SCI LETT;2024

2. Driving and Inhibiting Factors for Implementing Audit Analytics in an Internal Audit Function;Journal of Emerging Technologies in Accounting;2023-10-01

3. How can governance, human capital, and communication practices enhance internal audit quality?;Journal of International Accounting, Auditing and Taxation;2023-09

4. Internal audit function and investment efficiency: Evidence from public companies in Indonesia;Cogent Business & Management;2023-08-06

5. Perspective Chapter: Audit Digitalization – Key Impacts on the Audit Profession;Blockchain Applications - Transforming Industries, Enhancing Security, and Addressing Ethical Considerations;2023-07-26

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