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The Role of Internal Audit in Analyzing and Auditing Big Data and its Impact on the Quality Financial Reports

Author

Listed:
  • Asaad Mohammed Ali Wahhab

    (College of Administration and Economics, University of Karbala, Iraq)

  • Emad Hamza Abd. Alajeli

    (College of Administration and Economics, University of Karbala, Iraq)

  • Baneen Hassoun Jawad

    (College of Administration and Economics, University of Karbala, Iraq)

Abstract

The research aims to develop and raise the efficiency of audit programs for the internal audit function, which helps in auditing big data and reducing the company's challenges and measuring the efficiency and effectiveness of internal auditing in light of big data to produce high-quality financial reports. To achieve these goals, 93 questionnaires were distributed to the internal auditors in 38 banks in Iraq and included two axes and several questions ( 24 ) to know the role of the internal auditor in auditing and analyzing massive data and the extent of the impact of this role on the quality of the financial reports of banks. Used spss program to analyze the data and the research found.

Suggested Citation

  • Asaad Mohammed Ali Wahhab & Emad Hamza Abd. Alajeli & Baneen Hassoun Jawad, 2022. "The Role of Internal Audit in Analyzing and Auditing Big Data and its Impact on the Quality Financial Reports," Technium Social Sciences Journal, Technium Science, vol. 32(1), pages 669-679, June.
    • Handle: RePEc:tec:journl:v:32:y:2022:i:1:p:669-679
    DOI: 10.47577/tssj.v32i1.6600
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    References listed on IDEAS

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    1. António Samagaio & Tiago Andrade Diogo, 2022. "Effect of Computer Assisted Audit Tools on Corporate Sustainability," Sustainability, MDPI, vol. 14(2), pages 1-20, January.
    2. Bambang Pamungkas & Reisya Ibtida & Cendy Avrian, 2018. "Factors influencing audit opinion of the Indonesian municipal governments’ financial statements," Cogent Business & Management, Taylor & Francis Journals, vol. 5(1), pages 1540256-154, January.
    3. Mahdi Salehi & Nasrin Ziba & Ali Daemi Gah, 2018. "The relationship between cost stickiness and financial reporting quality in Tehran Stock Exchange," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 67(9), pages 1550-1565, November.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Internal Audit; Big Data; Quality of Financial Reports;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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