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Big Data is a technological term with a seemingly cognitive connotation that masks an ideological orientation of those attempting to be benevolently, criminally or even innocently in control of our knowledge and subsequent actions. Without an epistemological foundation small and especially big data are a myth. When the truth becomes what is on a digital screen under the control of those in charge of the cloud we may be clouding our cultural heritage and exposing ourselves to manipulation.
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The objectives of this study are to introduce geo-spatial and emerging information technologies and their applications in resource and environmental auditing. The article discusses GIS, artificial intelligence, and real audit cases implemented by the National Audit Office of China, while also exploring future technologies such as big data, IoT, cloud computing, and augmented reality and their impact on auditing.
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SAP ERP supports company operations and improves business efficiency. This paper discusses how Computer-Assisted Audit Techniques (CAATs) can be applied to audit SAP systems, particularly focusing on the Order-to-Cash process, which is often considered a high-risk area during internal audits.
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Drawing on an institutional logics perspective, this paper examines the adoption of CAATTs within the Directorate General of Taxation in Indonesia. The study analyzes how organizational values, beliefs, and regulatory requirements influenced the use of audit technologies to improve audit efficiency and taxpayer compliance assessments.
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Previous studies on CAATTs often focus on adoption and willingness to implement these tools. This research examines how computer auditing activities influence internal audit performance and highlights the growing importance of technology-driven auditing practices in modern organizations.
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This project focuses on auditing the sales and collection cycle using data from an Oracle database. By applying ACL audit analytics software, several audit objectives and procedures were developed to identify internal control weaknesses and provide recommendations for improvement.
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The International Computer Auditing Education Association conducted a global survey on computer auditing education, competencies, and CAATs training programs. The study gathered information from more than 100 solution providers worldwide to better understand industry needs and future developments.
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