期刊名称：International Journal of Early Childhood Special Education
电子版ISSN：1308-5581
出版年度：2022
卷号：14
期号：3
页码：6296-6304
DOI：10.9756/INT-JECSE/V14I3.797
语种：English
出版社：International Journal of Early Childhood Special Education
摘要：The major goal of this research is to investigate the difficulties associated with Big Data transformation on the audit process in Malaysian organisations, particularly in the financial sector. The researcher aimed to investigate the issues associated with Big Data in relation to the audit process since this might have an impact on the operation of organisations in Malaysia. To this purpose, the researcher conducted this study. For the data collection, the researcher employed the principal way of investigation. In this study, we looked at four key variables that have a substantial impact on the audit process in the era of Big Data. These variables include the problem of privacy legislation, data complexity, security considerations, and the adjustment of audit standards. Both external and internal auditors in Malaysia contributed to the data collection. The Statistical Package for the Social Sciences (SPSS) was used to analyse the correlations between the four factors that were found to be able to impact the audit process in a Big Data environment among Malaysian organisations in this study. All characteristics were shown to have a statistically significant link with the audit process in the Big Data age among Malaysian organisations, according to the findings of the study. This research raises awareness of the issues that develop as a result of Big Data technology in order to reduce the danger of data being wasted or hijacked and to establish a secure platform for the audit process in a Big Data environment, among other objectives.
关键词：Audit Process in era of Big Data;Privacy Law;Data Complexity;Security Consideration;Audit Standard Alteration
