Tesis

Data analytics in internal auditing: a scoping review / Anne Marie Dushyirehamwe

Abstrak
This investigation evaluates the current literature on Data Analytics in Internal Auditing. The research utilizes the scoping review method which follows the protocol established by Arksey amp O rsquo Malley 2005. This method consists of five distinct stages (1) formulating research questions (2) identifying pertinent studies (3) selecting appropriate studies (4) creating data graphs and (5) compiling summarizing and reporting the findings using open coding. The investigation has 20 years of observation from 2003 to 2023. Thirty-nine articles were selected from electronic databases Sage Journals Springer Taylor amp Francis Wiley Emerald Publish and Science Direct. The mapping research demonstrates that the findings highlight data analytics rsquo transformative impact on internal auditing particularly in Governance and Internal Audit cultural impact Technological Integration Risk and Performance and Educational Integration. and challenges highlighting the necessity for data-specific IT knowledge overcoming organizational barriers and financial limitations and addressing methodological issues. The study concludes by identifying literature gaps and proposing future research directions to facilitate the integration of data analytics into internal auditing practices.

Informasi Detail

DDC

Rt 657.458 DUS d

Prodi

Universitas Negeri Malang. Program Studi Akuntansi, 2024.

Deskripsi Fisik

xii, 51 lembar : ilus. ; 30 cm

Bahasa

Indonesia

No Reg

00480/RT/24

Edisi

Tesis (Pascasarjana)--Universitas Negeri Malang. 2024

Subjek

1. AUDIT INTERNAL
2. INTERNAL AUDIT

Pembimbing

1. Helianti Utami, S.e., M.si, Ak, Ph.d;2. Diana Tien Irafahmi, S.pd, M.ed, Ph.d

Lampiran Berkas