The Characteristics of Data Ecosystem for Assurance and Determination of Business Measurement – Focusing on Big Data

Document Type : Review Paper

Authors

1 Assistant Professor, Department of Accounting, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran

2 M.Sc. Department of Accounting, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran

Abstract

Purpose: The purpose of this research is to provide a comprehensive viewpoint and mechanism on areas related to data analysis in audit and assurance ecosystems such as recognition of data ecosystem and how to extract and classify data.
Methodology: For collecting data, learning, and understanding them, a library research technique was used.
Findings: To obtain the best use of Big Data, a distinctive ecosystem is required. The next step is to use technologies such as the Robotic Automation Process, Machine Learning, Blockchain, and Data Analytics for data extraction and analysis. The prerequisite of this is to design a harmonious system in which Big Data can be recognized, analyzed, and used on a national scale. Of course, having such a system requires an acceptable level of comprehension of the characteristics of data, methods for extraction, analysis, and available tools and techniques in this regard.
Results: The results of this study ascertain the significance and role of Big Data in the audit and assurance environments.
Knowledge Accrual: Preliminary introduction of Big Data features, data mining systems, and data analytics in auditing.

Keywords

References

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History

  • Receive Date: 16 December 2020
  • Revise Date: 05 June 2022
  • Accept Date: 08 June 2022

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