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Exploring the use of big data in auditing: evidence from external auditors in Portugal
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This Work Project provides evidence of the use of Big Data in auditing in Big 4and non-Big 4auditfirms in Portugal. Based on five interviews and a questionnaire submitted to 46 auditors, the research concludes that auditors value the use of Big Data in auditing, although they confuse the concept of Big Data with Data Analytics and are not yet fully utilising it. Lack of knowledge on the subject is an obstacle as is resistance to change. The research recommends leadership commitment and increase in education about Big Data as key drivers to ease its use in auditing.
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Auditing Portugal Big data Data analytics