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32
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TYPE
Original Research
PAGE NO.
32-41
OPEN ACCESS
SUBMITED
23 February 2025
ACCEPTED
19 March 2025
PUBLISHED
22 April 2025
VOLUME
Vol.05 Issue04 2025
COPYRIGHT
© 2025 Original content from this work may be used under the terms
of the creative commons attributes 4.0 License.
The Interactive Impact of
the Big Data Environment
on the Relationship
Between Internal and
External Audit Integration
and the Quality of
Financial Reporting
Nabaa Mansoor Abdul Hasan
1
, Mushtaq Tali
Abdulameer
2
1,2
Karbala University/ College of Administration and Economics
Abstract:
This research focus on the interactive impact
of the big data environment on the relation between
the integration of intrinsic and extrinsic audit and the
existence of financial reports, the problem of the
research is that the accuracy of financial reports is a
significant factor incentive for investors, which reflects
positively on the national economy, and is affected by
the style of presentation of data and the extent of
transparency in reflecting the company's financial
situation, both internal and external auditors play a
critical function in enhancing the integrity of financial
services reports through the application of standards
and control procedures, however, the big data
environment, with its increasing size and constant
change in data, may affect the role of auditing either
positively or negatively.
The researcher used a questionnaire as a tool To collect
data to achieve its goal consisting of (300) questionnaire
forms distributed to a sample consisting of (auditors,
audit managers, auditors, academic accountants)
including Iraqi companies listed on the Iraq Stock
Exchange and employees of accounting and auditing
offices, (290) valid questionnaires were recovered for
analysis, and the results were used for statistical
analysis hypothesis tests were conducted using the
program and appropriate statistical methods, the
researcher has found that the integration of internal
audit and external audit under the big data environment
positively affects the quality of financial reports.
Keywords:
Big data, internal audit, external audit,
quality of financial reporting.
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Introduction:
The rapid technology and the increasing
reliance on big data have led to significant
developments and audit practices have undergone
significant changes to enhance the correctness and
quality of financial reports. the integration of internal
and external audit processes for accounts is crucial to
enhance the efficiency and effectiveness of auditing, it
involves coordination, cooperation and information
exchange. common goals include ensuring the
correctness of financial reports, compliance with laws,
risk management and the orientation of standards
such as ISA 610, the Coso framework and the IIA
standards for external auditors. both audits focus on
risk assessment, data sharing and technological
integration, encourages Compliance with corporate
governance laws on cooperation, regular meetings and
joint risk assessments help to harmonize audit efforts.
Research methodology
The Research problem
The quality of financial reports serves as a crucial
motivator for investors to engage in projects that
stimulate the national economy and benefit the
country as a whole. A significant determinant of
financial report quality is the manner in which data and
facts are presented, accurately reflecting the
company's financial status. Both internal and external
auditors play a pivotal role in enhancing the quality of
these reports through the enforcement of standards
and procedures designed to regulate them. However,
the effectiveness of auditors can vary depending on
the environment in which they operate. This research
was initiated to address this issue. This study aims to
investigate the possible impact of the big data
environment on the integration of internal and
external auditors and the presence of financial reports,
articulated via the following research question: Does
the big data environment and the interplay between
internal and external auditors influence the quality of
financial reporting?
The Significance of research
The amalgamation of both internal and outside audits
within a big data framework markedly elevates the
accuracy and integrity of financial reports, and its
significance can be examined from multiple
perspectives, including the enhancement of audit
efficacy, facilitation of integration of internal and
external audits, bolstering compliance, and developing
the quality of financial reports.
The Purpose of Research
The research endeavours to (assess the modified
impact of the big data environment on the relationship
between the quality of financial reports and the
integration of internal and external audits).
Research Hypotheses
The study is predicated on the assumption that the big
data environment alters the impact connection
between the incorporation of internal audit and
external audit in the quality of financial reporting.
Figure (1-1)
the hypothetical model of research
Source:
preparation of the researcher
Previous studies
The research entitled (Mohammed, 2023) " activating the
role of external audit of big data and its impact on
economic decision-making aims at an analytical study of
offices and companies of audit offices and companies
operating in the Kurdistan region of Iraq."To study the
audit of big huge data and its impact on the economy
decision-making process, the research used a descriptive
analytical approach and a questionnaire to assess the
awareness of companies and audit offices in the Kurdistan
region using big data. The research has found that it
focuses on the benefits of Big Data audit, but also focuses
on the challenges and limitations it poses. it emphasizes
the importance of specific procedures and mechanisms in
the big data environment, and its ultimate goal is to
enhance the economic decision-making process.
The research aims (Badawi, 2022) entitled "The
Interactive impact of the quality of external audit and the
effectiveness of the Audit Committee on the quality of
financial reports: an applied study on non-financial
companies listed on the Egyptian Stock Exchange" Apart
from the modest influences of audit quality and
efficiency, the study employs 224 annual observations
from Egyptian companies that are not stated on the
Egyptian Stock Exchange to examine how experience and
the amount of meetings influence the quality of financial
reports. The neutrality of the Committee of Auditing and
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Journal of Management and Economics
its experience have been found by the research to
enhance the quality of financial reports; the number of
meetings does not appear to have much influence on
this. De (De Santis, 2021) Auditing using large amounts
of data and data analytics: looking for legitimacy
Examining the use of big data and data analytics in
financial auditing, looking at the degree of its legitimacy,
the elements supporting or impeding this procedure,
and the actions performed by auditors, the analysis is
based on informal conversations with associates and
senior managers in Italian audit firms, the research has
found that the big four companies are leading the
process of audit innovation driven by digital audit.
Though the process of its increased legalization within
the professional context of auditing, the whole legality
of this procedure remains in question.
"Big Data analytics and financial reporting quality:
qualitative evidence from Canada."
The study by Saleh
et al. (2022) looked at how Big Data Analytics (BDA)
affects the quality of financial statements and
accounting problems in Canada. It used semi-structured
interviews with 127 participants
—
a response rate of
32%
—
to find out what auditors, financial analysts, and
accounting firms in Canadian accounting and auditing
firms and the Securities and Investments and The field
of accounting Commission of Canada thought about how
auditing affected the quality of financial documents. The
research found that big data and accounting issues are
important for improving the functionality of financial
reports because big data makes IT much better. To make
expert judgment, financial reporting, and risk
management better.
View literature
The significance and rationale for the combination of
external and internal audits. The amalgamation of both
internal and external auditing constitutes a strategic
collaboration between the internal auditing department
of the economic entity and external auditors, with the
objective of enhancing the audit process, augmenting
efficiency, and delivering a holistic perspective
(Pramukti, 2024:77). Inside and external auditing
integration refers to the collaboration between both
internal and outside auditors within an economic entity
to optimize the procedure for auditing, augment
efficiency, enhance risk management, minimize
redundancy, and offer a holistic perspective (Abass et
al., 2023: 41). This integration is crucial for the economy
to strengthen governance, risk mitigation, and control
processes, thereby improving overall operations
(Boulhaga et al., 2023:134).
External auditors should evaluate and value their work, as
set out in IAS 610:
1.
Provide
a comprehensive
Comprehension
regarding internal control: independent auditors
evaluate the efficacy of internal controls,
facilitating their comprehension. the control
environment and identify potential risks.
(Nurhaliza & Kuntadi, 2025:3) .
2.
Assistance in risk assessment: internal audit
reports help external auditors identify significant
risks in financial reporting, compliance and
operations, allowing them to focus on high-risk
areas and adjust audit procedures accordingly.
(Attaf &Bensbahou, 2025:182).
3.
Sharing documents and evidence: internal
auditors maintain detailed documentation of
their
assessments,
findings,
and
recommendations, which can be reviewed by
external
auditors
to
understand
the
organization's operations. (Efe, 2025:63).
4.
Reducing duplication: external auditors can avoid
duplication of work by taking advantage of the
existing tests and procedures of internal auditors,
(Tümmler &Quick, 2025:28).
5.
Conducting preliminary work: internal auditors
conduct tests on internal controls and
transactions, which the external auditor can use
as part of their audit evidence. (Mauliani et al,
2025:8).
Objectives of internal and external audit integration
The integration of internal and external audits improves
audit efficiency by reducing duplication, sharing
information, reducing redundancy and simplifying
procedures, resulting in cost savings and faster audit
completion. the objectives of this summary are to
enhance audit quality, enhance risk management,
improve communication and coordination between
internal and external auditors(Ebirim et al., 2024:518)
internal auditors can provide valuable insights to external
auditors, while external auditors can provide a new
perspective, this approach ensures a comprehensive to
the risk landscape of the economic unit, leading to more
effective risk management strategies (Scott et al,
2024:201) strengthening compliance with regulatory
requirements, maximizing audit coverage, promoting
continuous improvement, building stakeholder trust,
improving the use of technology, facilitating knowledge
sharing by focusing on financial reporting regulations,
internal auditors can reduce the risk of non-compliance
and possible penalties (Igbinenikaro & Adewusi, 2024:4),
this approach also allows for better allocation of audit
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resources, ensuring that critical areas receive the
necessary attention integration promotes a culture of
continuous learning, identifying areas for improvement
in audits and governance practices, this approach can
lead to the adoption of innovative audit techniques and
improved methodologies for risk assessment(Suzuki &
Takada, 2024: 1046).
Definition of big data
Big data refers to vast and intricate data sets produced
every day from resources such as online media, sensors,
and transactions, characterized by three elements:
volume, velocity, and variety. (Ampatzidis, 2021:7),
analytics aims to extract meaningful insights, patterns
and trends from these data sets, often driving business
decisions, process improvement and innovation in
various sectors (Benjamin et al, 2024:231) big data and
analytics are critical for business organizations,
providing value creation and transparency and improve
performance by identifying needs, variability and
enhancing performance (Renaldo et al, 2024:203)
Big data and auditing
Big data has revolutionized auditing by enhancing
efficiency, effectiveness and scope, it allows
comprehensive data analysis, (Nwaimo, Adegbola et al,
2024:884), as well as, it enables real-time auditing,
allowing auditors to monitor transactions and financial
activities, enhancing the relevance and timeliness of
audit results.(Sanusi et al, 2023:151) big data analytics
promotes transparency and compliance by automating
monitoring and reporting processes, ensuring that
financial regulations are followed, and it also creates
detailed audit trails, (Imoniana et al, 2023:196), big data
can also detect abnormal situations in financial
transactions, and predictive analytics help predict
potential risks before they occur .(Olaiya et al.,
2024:1318)and improving financial reporting by
providing extended analytics, enables more informed
decision-making, it also enables scenario analysis,
forecasting the impact of financial strategies or market
conditions (Nyoni, 2025:2920)automation and efficiency
are achieved through automated reporting, real-time
reporting, detailed analysis, integration of non-financial
data also works.
The concept of quality financial reporting
The quality of financial reporting ensures the
correctness, reliability and usefulness of the company's
financial statements, providing stakeholders with clear,
relevant and consistent information about the financial
performance of the economic unit, generally defined as
quality is a measure of how well a product, service or
process meets certain standards, requirements or
expectations (Nyamwaya & Minja, 2025:203), it includes
attributes such as reliability, performance, durability and
customer satisfaction. in general, quality reflects the
degree of excellence or excellence, and is judged against
a set of criteria, such as effectiveness, efficiency or
compliance with specifications.(Tague, 2023:257)
The Impact of internal and external audit integration on
the quality of financial reports
The integration of internal and external audit functions
leads to a significant improvement in the quality of
financial reports, and this involves enhancing validity and
reliability, improving risk identification and management,
strengthening internal controls, simplifying reporting
processes (Senna, 2024:13)familiarity of internal auditors
with the operations and systems of the economic unit,
coupled with independent verification of external
auditors helps correct errors early in the reporting
process, this dual layer of audit ensures more reliable and
correct financial statements(Aluvala, 2024:3), integration
reduces duplication of work speed of identification and
correction of problems, more consistent and high-quality
financial disclosures, integration of internal and external
prepare financial reports, improve fraud detection and
improve stakeholder trust And facilitate continuous
improvement (Oko-Odion & Udoh 2024:3078-3095).
The researcher posits that the incorporation of large
amounts of data into auditing practices substantially
enhances the quality of financial reports. By analysing
extensive and varied sets of data, auditors may identify
risks in real time, detect variations, and offer deep
understandings, thereby augmenting the integrity and
transparency of accounting records. The primary
contributions encompass improved risk assessment,
monitoring of deviations, continuous auditing, and
comprehensive insights. Big data elevates the the quality
of reporting on finances by addressing critical dimensions
such
as
timeliness,
precision,
relevance,
and
transparency. Nonetheless, challenges persist, including
data quality, skill deficiencies, privacy issues, integration,
and regulatory compliance. In conclusion, the interplay
between big data, auditing, and financial reporting
markedly improves the quality of financial disclosures,
bolstering stakeholder confidence and facilitating
informed decision-making.
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The Practical side Descriptive statistics and
correlation relations
Convergence of
internal and
external audit
functions
Big data
environment
Quality of
financial
reports
Putting together internal
and external audits
1
Big data environment
1
Quality of financial
reports
**
0.63
0.74**
1
Arithmetic mean
4.07
4.15
4.30
Standard deviation
0.53
0.55
0.68
Table (1-2)
descriptive statistics and correlation relations
1.
At the 1% level of significance, the arithmetic
mean of the integration variable between
internal and external audits was 4.07 with a
standard deviation of 0.53, which impacts the
coherence of the respondents' responses. The
the correlation coefficient between insertion
and the Big Data Environment was 0.61, and the
relationship between insertion and the quality of
economic reports was 0.63.
2.
Analytical mean of the big data environment
variable was 4.1 with a standard deviation of
0.55, showing that respondents were in
agreement.
The
correlation
between
environment and financial report quality was
0.74, with a significance level of 1%.
3.
3.The average value of the financial reporting
quality variable was (4.30) with a standard
deviation of (0.68), which is a significant value at
the level of 1%.
Testing the hypothesis of interaction of study variables
The main hypothesis (the big data environment modifies
the influential relationship of integration of internal and
external audits in the quality of financial reports) the
main hypothesis is concerned with verifying the
interactive role of a variable(big data environment )on
the relationship between the independent variable (
integration between internal audit and external audit )
and the dependent variable ( quality of financial reports).
in this test, two models can be relied on that reinforce
the idea of interactive testing. the first is the intellectual
model that illustrates the researcher's idea of the
interactive role of a variable ( big data environment),
which can be expressed in Figure (1-2).
Figure (1-2)
intellectual model of the interactive role of the big data environment variable
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Source:
preparation of the researcher
As for the statistical model within the structural modeling
equation (SEM), figure (2-2) shows this as follows:
Figure (2-2)
statistical model of interactive testing of study variables
To examine the interactive function of a variable (big
data environment) in internal audit-external audit
integration, researcher needs to determine the
interactive relationships between the study variables,
and this is done through the use of the interactive or
modified analysis method (Moderation Analysis), as this
method depends on the presence of at least three
variables, the independent variable (independent
Variable), the interactive variable (Moderator Variable)
and the dependent variable (Dependent Variable),
Interaction is carried out through the effect of a modified
variable (dampening) Structured data may reveal the
changed influence of the independent variable on the
dependent variable. Modeling equation The framework
method (the role of the interaction variable is to produce
an improved or modified effect in the study model, which
contains an independent explanatory variable )and the
responsive variable ( dependent), the interactive variable
(modified ) may inversely reduce the effect of The
Independent on the dependent variable.
Acceptance of the resulting interaction model depends
on the significance of its values, if it appears that the
interaction value was positive and significant, this
indicates that there is an effect of the input of the
interactive variable, based on which the effect of the
independent variable increases in enhancing or
explaining the changes that occur in the dependent
variable, and that this effect is associated with the high
level of availability of the interactive variable and its
decrease (Mushaira et al., 2015: 3) to achieve interaction
analysis, the input of the structural modeling equation is
relied on through the analysis program (Amos, V.26) the
scientific procedure for this is by creating a new variable
structure to be added to the model in the statistical
analysis program known as the interaction variable, and
the form (3-2) shows the interactive test model and its
impact trajectories vector from the independent variable
(integration between internal audit and external audit)
and the modified variable (big data environment) in
addition to the interaction variable that was created in
the approved variable (quality of financial reports)
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Figure (3-2)
the regression path of the interaction model
Source:
preparation of the researcher based on the AMOS V program.26
It is clear from figure (3-2) above and table (2-2) of the
values of the overall test model of the current study and
the level of moral significance of these values that they
are all significant. this indicates that the effect of the
modified variable (big data environment) is a positive
effect that contributes to increasing the effect of the
independent variable ( integration between internal
audit and external audit ) in the adopted variable
(quality of financial reports), and thus the interactive
variable has an effect in the relationship between the
independent variable and the adopted variable and that
these values and their significance were read according
to the critical ratio C.R.(Which was worth more
than(1.96) and is at a 5% morale level.
Table (2.2)
testing the main hypothesis
The dependent
variable
Route
Variants
Estimate
S.E.
C.R.
P
Quality of
financial reports
<---
Integration between
internal audit and
external audit
0.28
0.048
5.981
0.000
Quality of
financial reports
<---
Big data environment
0.59
0.048
12.274
0.000
Quality of
financial reports
<---
The reaction variable
0.03
0.013
2.310
0.039
Source:
preparation of the researcher based on the AMOS V program.26
It is clear from the values in Table (2-2) that the non-
standard regression coefficient of the interaction
variable reached ( 0.03), which is a significant value at
the level of 5%, which means that effetely of the
interactive variable(modified )in the relationship
between achieving between internal audit, external
audit and the quality of financial reports. This result can
be explained that the big data environment variable
modifies the level of in the quality of financial reports).
CONCLUSIONS
1.
Combining external and internal auditing
functions enhances financial reports by
improving reliability, transparency, correctness,
reducing financial errors and consolidating the
confidence of stakeholders.
2.
Implementing audit integration in a big data
environment poses challenges such as data
security, privacy and technology adaptation,
necessitating advanced training of auditors to
effectively use analytics tools.
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3.
The combination of external and internal
auditing contributes to the development of the
work of companies by providing common
insights on this development, and how it can be
implemented on reality.
4.
Due to the nature of the work of both internal
audit and external audit, both focus on the
quality of specific information, the receipt of
information may correspond to each other or
may differ, which necessitates standardization
of information of interest to both parties.
5.
In general, there was a high awareness by the
study sample of the significance of internal and
external audit integration, which is useful in the
future in laying common foundations for its
development.
6.
The big data environment is a big challenge for
which requires close cooperation between the
internal party and the non-external party.
7.
The continuation of companies in the market
depends on the success of their strategic
decisions, which very much depends on the
quality of financial reporting.
8.
The positive correlation between internal and
external auditing integration and the quality of
financial reports indicates the great importance
that companies should attach to achieving this
requirement.
9.
If companies cope well with the big data
environment, they can improve the caliber of
their financial reports, and this is due to the
increased readiness of auditors to deal with the
challenges posed by that environment.
10.
The positive and moral impact regarding
internal audit's connection with external audit
in the quality of financial reports can contribute
to the development of economic activity in
general and the activity of the companies
concerned in particular by enhancing investor
confidence in the credibility and transparency of
their financial reports.
11.
Using the statistical analysis's findings of the
fifth hypothesis, the researcher deduced the
validity and accuracy of the hypothetical
research model, where she came to the
conclusion that the availability of supplies that
enable dealing with the big data environment
can contribute to enhancing of integration
between internal audit and external
examination on the quality of financial reports.
Recommendations
1.
Establish a collaborative framework for Auditors
inside and outside the company, to ensure clear
communication, shared responsibilities, and
joint audit planning to identify risks efficiently.
2.
Policymakers and regulators should update
auditing standards to the increasing use of big
data in financial reporting, while organizations
should implement robust cyber security steps to
protect and keep the security of data.
3.
Increase the opportunities for cooperation and
coordination between internal audit and
external audit by contracting specialized offices
and introducing internal auditors with
development courses.
4.
Benefit from the high awareness rates of the
importance of inside and outside audit in order
to enhance joint cooperation between the two
parties.
5.
Develop auditors ' skills to deal with the
challenges of the big data environment by
expanding their skills in dealing with computers,
software and artificial intelligence.
6.
Integrating internal and external auditing has a
positive effect on the quality of economic
reports. To get the most out of this, companies
must give the external auditor all the
information they need in order to improve the
transparency and openness of their financial
reports.
7.
Making the challenges of the big data
environment a means and an incentive to learn
new methods in data auditing and providing
recommendations that will control operational
costs, especially with regard to the method of
data collection, management, storage and
control.
8.
The positive impact of huge environment in
enhancing the relation between inside and
outside audit integration is due to the
development of external auditors ' skills,
especially in order to keep abreast of
developments in dealing with data, which
should prompt companies to contract with the
best offices and work to benefit in those offices
in order to develop the activity of internal
auditors, as the big data environment is not only
a challenge but an opportunity to learn new
techniques.
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