research-article

Determinants Affecting Intention of Use of Big Data Analytics on Remote Audits: TOE Framework Approach

Authors:

Bambang Leo Handoko,

Ignatius Edward Riantono,

Felicia Wigna SunartoAuthors Info & Claims

ICETT '21: Proceedings of the 2021 7th International Conference on Education and Training Technologies

Pages 53 - 59

https://doi.org/10.1145/3463531.3463539

Published: 20 July 2021 Publication History

Abstract

During the COVID-19 pandemics, auditors are required to do remote audit from their home or office. With the limitation of movement of the auditor, big data is the solution for the auditor as the data availability in large amounts in order to make the right decision where the process can be done quickly in effective and efficient ways. In order to help auditors do their jobs, it requires a supporting factor on doing remote audit which is technology, organization and environment. The possibilities to do audit with population based increased the fraud detection and quality of audit generated by the audit process. This article intends to define the differences, roles, fraud detection and impact of big data analytics on audit quality generated from remote audit process. This study used questionnaire to the respondents who have criteria of having experience in audit process, in order to determine which factors influence remote audit process.

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Cited By

Ariffin KAhmad NParamasivan SPahlufi CRossanty Y(2023)Comparing Critical Factors for Big Data Analytics (BDA) Adoption Among Malaysian Manufacturing and Construction SMEsOpen Innovation in Small Business10.1007/978-981-99-5142-0_8(117-133)Online publication date: 26-Sep-2023
https://doi.org/10.1007/978-981-99-5142-0_8
Handoko BSwat Lin Lindawati AHarjono Muljo H(2022)Financial Auditor Efficiency and Effectiveness in Remote Audit Transition Due to Pandemic of Covid-192022 International Conference on Informatics, Multimedia, Cyber and Information System (ICIMCIS)10.1109/ICIMCIS56303.2022.10017564(94-98)Online publication date: 16-Nov-2022
https://doi.org/10.1109/ICIMCIS56303.2022.10017564

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ICETT '21: Proceedings of the 2021 7th International Conference on Education and Training Technologies

April 2021

163 pages

ISBN:9781450389662

DOI:10.1145/3463531

Copyright © 2021 ACM.

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Publication History

Published: 20 July 2021

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ICETT 2021

ICETT 2021: 2021 7th International Conference on Education and Training Technologies

April 14 - 16, 2021

Macau, China

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Cited By

Ariffin KAhmad NParamasivan SPahlufi CRossanty Y(2023)Comparing Critical Factors for Big Data Analytics (BDA) Adoption Among Malaysian Manufacturing and Construction SMEsOpen Innovation in Small Business10.1007/978-981-99-5142-0_8(117-133)Online publication date: 26-Sep-2023
https://doi.org/10.1007/978-981-99-5142-0_8
Handoko BSwat Lin Lindawati AHarjono Muljo H(2022)Financial Auditor Efficiency and Effectiveness in Remote Audit Transition Due to Pandemic of Covid-192022 International Conference on Informatics, Multimedia, Cyber and Information System (ICIMCIS)10.1109/ICIMCIS56303.2022.10017564(94-98)Online publication date: 16-Nov-2022
https://doi.org/10.1109/ICIMCIS56303.2022.10017564

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