Feras .M. Shehada (2019) Big Data Analysis in an Audit Environment , Administrative And Financial Sciences .
This study aims to explain the role of big data analysis technology (BDA) in improving the quality of the audit process, and reveal the most important challenges facing the audit profession in the light of using BDA, otherwise highlight the opportunities that big data gives to audit environment. For achieving the study objectives, the study relied on inducting and analyzing a several and recent set of previous studies that related to big data and its usage in auditing profession, and deduct the expected relationship between the nature of big data usage and it analyzes in audit environment.The study findings concluded different results: That despite the importance of using big data analysis to create value for auditors, they are not fully exploited in the audit profession environment, because there are no specific standards and guidelines could be followed, and the reliance of external auditors on big data analysis imposes raising the level of professional inherent risk in the audit process comparing with not using this analysis, also the study found that there a severe shortage in using big data analysis by internal auditors in the developing countries due to the lack of outsourcing comparing with developed countries. Accordingly, the study recommended the necessity of enhancing the knowledge of information technology associated with big data analysis for auditors by integrating them into university courses rather than the general knowledge, As well as the need for the Palestinian Accountants and Auditors organizations sponsoring the auditing profession in Palestine to raise awareness among auditors of the importance of using big data analysis in planning and implementing audit procedures by holding professional education and awareness workshops that contribute to spreading awareness of the importance of using big data analysis.