Literature review of the effects of the adoption of data analytics on gathering audit evidence
Research shows that companies that can effectively utilize big data, on average, have a 5 to 6 per cent higher gain in productivity. The aim of this desktop research was to understand the effects of adopting data analytics on gathering audit evidence. The researchers scrutinised available documents...
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Allied Business Academies
2022
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Online Access: | https://www.abacademies.org/articles/literature-review-of-the-effects-of-the-adoption-of-data-analytics-on-gathering-audit-evidence-11220.html http://hdl.handle.net/11408/4739 |
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author | Wadesango, N Muzvuwe, F.T Malatji, S Sitsha, L Wadesango, O |
author_facet | Wadesango, N Muzvuwe, F.T Malatji, S Sitsha, L Wadesango, O |
author_sort | Wadesango, N |
collection | DSpace |
description | Research shows that companies that can effectively utilize big data, on average, have a 5 to 6 per cent higher gain in productivity. The aim of this desktop research was to understand the effects of adopting data analytics on gathering audit evidence. The researchers scrutinised available documents in order to find out what other authors have found out to be the effects of big data and data analytics in gathering audit evidence. This study basically serves as an evaluation of the literature by other scholars who researched on the related field of data analytics. The study looked at data analytics theory, literature review and gap analysis. The two variables of the research which are data analytics and audit evidence were discussed. It emerged that adoption of data analytics have a positive effect on gathering audit evidence. Recommendation is given for KPMG to fully adopt data analytics as solutions to challenges faced when using data analytics. |
format | Article |
id | ir-11408-4739 |
institution | My University |
language | English |
publishDate | 2022 |
publisher | Allied Business Academies |
record_format | dspace |
spelling | ir-11408-47392022-06-27T13:49:06Z Literature review of the effects of the adoption of data analytics on gathering audit evidence Wadesango, N Muzvuwe, F.T Malatji, S Sitsha, L Wadesango, O adoption data analytics gathering audit evidence Research shows that companies that can effectively utilize big data, on average, have a 5 to 6 per cent higher gain in productivity. The aim of this desktop research was to understand the effects of adopting data analytics on gathering audit evidence. The researchers scrutinised available documents in order to find out what other authors have found out to be the effects of big data and data analytics in gathering audit evidence. This study basically serves as an evaluation of the literature by other scholars who researched on the related field of data analytics. The study looked at data analytics theory, literature review and gap analysis. The two variables of the research which are data analytics and audit evidence were discussed. It emerged that adoption of data analytics have a positive effect on gathering audit evidence. Recommendation is given for KPMG to fully adopt data analytics as solutions to challenges faced when using data analytics. 2022-03-24T13:48:07Z 2022-03-24T13:48:07Z 2021 Article 1528-2635 https://www.abacademies.org/articles/literature-review-of-the-effects-of-the-adoption-of-data-analytics-on-gathering-audit-evidence-11220.html http://hdl.handle.net/11408/4739 en Academy of Accounting and Financial Studies Journal;Vol.25 , Iss.5 open Allied Business Academies |
spellingShingle | adoption data analytics gathering audit evidence Wadesango, N Muzvuwe, F.T Malatji, S Sitsha, L Wadesango, O Literature review of the effects of the adoption of data analytics on gathering audit evidence |
title | Literature review of the effects of the adoption of data analytics on gathering audit evidence |
title_full | Literature review of the effects of the adoption of data analytics on gathering audit evidence |
title_fullStr | Literature review of the effects of the adoption of data analytics on gathering audit evidence |
title_full_unstemmed | Literature review of the effects of the adoption of data analytics on gathering audit evidence |
title_short | Literature review of the effects of the adoption of data analytics on gathering audit evidence |
title_sort | literature review of the effects of the adoption of data analytics on gathering audit evidence |
topic | adoption data analytics gathering audit evidence |
url | https://www.abacademies.org/articles/literature-review-of-the-effects-of-the-adoption-of-data-analytics-on-gathering-audit-evidence-11220.html http://hdl.handle.net/11408/4739 |
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