Internal Auditing in light of Big Data Technology | ||
| مجلة الدلتا الدولية للعلوم التجارية ونظم المعلومات | ||
| Volume 3, Issue 3, July 2024, Pages 1-25 PDF (423.08 K) | ||
| DOI: 10.21608/djicsi.2024.368259 | ||
| Abstract | ||
| This study aims to determine the effect of internal auditing on the accounting information quality by the moderating role of big data. The study relied on the survey list directed to the employees on the Egyptian listed companies,The study sample is 392 observations. The Survey Study concluded that there is statistically significant relationship between Internal Audit and Quality of Accounting Information,There is statistically significant relationship between Big Data Technology and Quality of Accounting Information andthere is statistically significant relationship to the impact of big data on the relationship between Internal Audit and Quality of Accounting Information. The study recommends the need for institutions to pay attention to new cloud computing technologies (fog computing, edge computing) to improve the storage, processing and maintaining the integrity and confidentiality of big data, the need for institutions to commit to the Egyptian Stock Exchange to follow up on updates in the field of data, Big data and its application, modifying the courses of accounting departments in Egyptian universities to accommodate the phenomenon of big data and developing new courses and programs in the field of big data analytics. | ||
| Keywords | ||
| Internal Audit; Accounting Information Quality; Big Data; Cloud Computing; Fog computing; Edge computing | ||
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