The impact of big data on audit risk

Document Type : Original Article

Author

Accounting department Faculty of Commerce Kafr El Sheikh University

Abstract

This study aims to investigate the impact of Big Data Technology on the three components of audit risk (control risk, detection risk, inherent risk). The sample of the study was selected randomly, it consists of faculty members, auditors and graduate students, a sample size was 110. The field study approved that the big data technology has a significant effect on control risk, detection risk, and inherent risk.

Keywords