Citation

Zainuddin, Siti Afiqah and Talha, Mohammad and Yeo, Sook Fern and Temitayo, Ogundeko Sodiq and Syamra, Yesmira and Shahimi, Suhaily and Zainuddin, Siti Hanis (2026) The Role of Big Data Analytics in Enhancing Internal Audit Effectiveness. In: Leveraging AI and Big Data for Business Innovation. Springer Science and Business Media Deutschland GmbH, pp. 397-406. ISBN 978-3-032-20411-0, 978-3-032-20412-7

Text The Role of Big Data Analytics in Enhancing Internal Audit Effectiveness _ Springer Nature Link.pdf - Published Version Restricted to Repository staff only Download (701kB)

Abstract

The direction of internal audit functions has refocused from a compliance-driven focus towards a strategic and advisory position in this new era of digital transformation. Big Data Analytics (BDA) is an opportunity for organizations to enhance and elevate their internal audit function. Organizations can leverage BDA to evaluate risks real-time from anywhere within the globe, identify and detect outliers, perform predictive auditing, and facilitate continuous assurance. This conceptual paper investigates the ways in which BDA transforms internal audit practices and advances governance in organizations. The paper combines insights from the resource-based view, dynamic capabilities view, and literature on audit quality to develop a framework that links BDA capabilities to audit effectiveness. This paper develops insights regarding the strategic adoption of these analytics tools in internal auditing, while identifying potential barriers and drivers for applying BDA to the internal audit function using the literature between 2019 until 2025.

Item Type:	Book Section
Uncontrolled Keywords:	Audit effectiveness, Big Data Analytics
Subjects:	H Social Sciences > HA Statistics > HA1-4737 Statistics (General) > HA154-4737 Statistical data
Divisions:	Faculty of Business (FOB)
Depositing User:	Ms Rosnani Abd Wahab
Date Deposited:	28 Oct 2026 07:26
Last Modified:	28 Oct 2026 07:26
URII:	http://shdl.mmu.edu.my/id/eprint/16946

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