volume 34, issue 3, P324-337 2019
DOI: 10.1108/maj-01-2018-1767
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Jiali Tang, Khondkar E. Karim

Abstract: Purpose This paper aims to discuss the application of Big Data analytics to the brainstorming session in the current auditing standards. Design/methodology/approach The authors review the literature related to fraud, brainstorming sessions and Big Data, and propose a model that auditors can follow during the brainstorming sessions by applying Big Data analytics at different steps. Findings The existing audit practice aimed at identifying the fraud risk factors needs enhancement, due to the inefficient use…

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