Toward Effective Big Data Analysis in Continuous Auditing

被引：90
作者：
Zhang, Juan [1 ]
Yang, Xiongsheng [1 ]
Appelbaum, Deniz [2 ]
机构：
[1] Nanjing Univ, Nanjing, Jiangsu, Peoples R China
[2] Rutgers State Univ, Newark, DE USA
来源：
ACCOUNTING HORIZONS | 2015年 / 29卷 / 02期
基金：
中国国家自然科学基金;
关键词：
Big Data; gap analysis; continuous auditing;
D O I：
10.2308/acch-51070
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Big Data now pervades every sector and function of the global economy. This paper focuses on the gaps between Big Data and the current capabilities of data analysis in continuous auditing (CA). It identifies four dimensions of Big Data and five subsequent gaps: namely, data consistency, integrity, aggregation, identification, and confidentiality. For each gap, the paper outlines challenges and possible solutions derived from traditional data systems, which can be further applied to CA systems in an era of Big Data.
引用
收藏
页码：469 / 476
页数：8
相关论文
共 37 条
  • [1] Akoush S., 2013, P 5 USENIX WORKSH TH, P11
  • [2] Ananthakrishna R., 2002, Proceedings of the Twenty-eighth International Conference on Very Large Data Bases, P586
  • [3] [Anonymous], ACCOUNTING HORIZONS
  • [4] [Anonymous], 2009, PROC VLDB ENDOW, DOI DOI 10.14778/1687627.1687693
  • [5] [Anonymous], 2010, AUDITING-J PRACT TH
  • [6] [Anonymous], 2012, 4 VS BIG DAT
  • [7] Transformation-based framework for record matching
    Arasu, Arvind
    Chaudhuri, Surajit
    Kaushik, Raghav
    [J]. 2008 IEEE 24TH INTERNATIONAL CONFERENCE ON DATA ENGINEERING, VOLS 1-3, 2008, : 40 - 49
  • [8] Brannen L, 2006, UPFRONT CONTINUOUS A
  • [9] Canadian Institute of Chartered Accountants/ American Institute of Certified Public Accountants (CICA/ AICPA), 1999, RES REP CONT AUD
  • [10] Cheah Y.-W., 2012, E SCI E SCI 2012 IEE, P1
1234