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Keywords: Data analytics
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Journal Articles
The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2023) 38 (4): 337–353.
Published: 10 January 2023
...Ranto Partomuan Sihombing; Dian Agustia; Noorlailie Soewarno Purpose Data analytics can change the working of advisory services (AS) that internal auditors routinely carry out. Not getting psychological support from employers and co-workers can cause internal auditors to be reluctant to use data...
Journal Articles
Factors associated with the adoption of data analytics by internal audit function
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2022) 37 (2): 193–223.
Published: 21 December 2021
...Sharif Islam; Thomas Stafford Purpose The benefits of data analytics in the internal audit function (IAF) are clear; less is known about IAF adoption of analytics. The purpose of this study is to examine the factors driving IAF adoption of analytics. Design/methodology/approach The Common Body...
Journal Articles
Effects of digitalisation of organisations on internal audit activities and practices
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2021) 36 (6): 872–888.
Published: 16 August 2021
...Nathanaël Betti; Gerrit Sarens; Ingrid Poncin Purpose This paper aims to investigate how the internal audit function (IAF) modifies its activities and practices in relation to the digitalisation the organisation. This paper specifically examines the use of data analytics and the performance...
