Year: 2015
Type: dissertation
Abstract: This report presents a research that deepens the understanding of how data-analysis is changing the financial audit of financial institutions in practice from multiple perspectives. Main used research method is a case study at an audit firm. Within the firm, two engagements with intensified use of data-analysis, or ‘pilot cases’, were selected to examine the impact of data-analysis on the audit by means of interviews and document analysis. A stakeholder approach - consisting of a stakeholder analysis, additional literature reviewing and semi-structured interviews - is used to identify the key stakeholders and subsequently to assess their support. Given its purpose and research questions, the study is descriptive and mainly of a qualitative nature. It can be used to manage the data-analysis induced audit transformation more adequately at the reviewed Big4 audit firm and other audit firms as well. This is valuable because data-analysis has great potential for better auditing and therewith a better working financial world.
Author: F.A.K.S. De Vries
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W5753703