Metody analizy danych na potrzeby audytu wewnetrznego

Purpose: The research objective of the article is to assess the effectiveness and practical application of various data analysis methods in internal audit processes. The main research problem involves the identification of the most efficient data analysis methods, their specific applications during audits, and the analysis of benefits derived from their use in building added value and increasing the efficiency of audit processes. This publication is not a typical scientific article. Due to the subject matter and limitations in the availability of literature in this area, the main goal of the authors was to present methods identified and tested in practice, which can be immediately applied in daily work. Design/methodology/approach: Empirical research supported by interviews with audit teams regarding the use of data analysis methods in selected organizations and implementation of data analysis methods for the internal audit unit of a real organization, preceded by an analysis of available literature and checking the possibility of using selected IT tools for this purpose. Findings: As a result of the research, the authors indicate the approach to implementation and use of data analysis methods by internal audit units. They discuss a selection of appropriate tools and present benefits, exemplary scenarios and procedures related to the use of these methods in the practice of internal auditing. Research limitations/implications: The publication and the proposed approach to the implementation of data analysis methods refer to the experience of the authors and research conducted by them in selected organizations, therefore, individual specificity of the organization and technical and process-related conditions of each company should be considered during implementation of such methods. In addition, the data analysis tools and scenarios indicated in the publication are selected examples and do not fully exhaust the technological possibilities existing on the market and do not relieve the need to adapt audit procedures to the individual needs and risks characteristic of respective organizations. Originality/value: Currently, there are not enough sources and scientific materials regarding analysis methods given to audit units relating to both organizational aspects and practical implementation possibilities. The methods presented in the article in a structured way indicate specific solutions and benefits related to data analysis in audit, combining such elements as approach to the implementation of this type of methods, tools possible for usage, as well as benefits and scenarios for using data analysis methods during specific types of audits. The publication provides value to audit units that have not yet used data analysis methods or used them on a limited basis. Structured implementation of these types of methods can significantly improve an organization’s internal control environment.