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In today's, the golden age of digitalization, it is experienced change and development in the field of auditing as it is in almost every area. Big Datas that, occurs to define the exponential growth and usability of data generated by humans, applications and intelligent machines, affects the audit process. The audit of the future will be quite different from today’s audit. Broader data sets, new techniques and technologies, and data analysis methods should be used to generate more business value, better understand the business, identify key risk areas, and adapt to change. Also, to be successful, with the audit function, everyone needs to be open to change from supervised to regulator. In this study; big data and analytics have been examined, basic elements have been reviewed, answers have been sought for how to take advantage of the big data analysis in audits, how to integrate the big data analysis with audits with adequate planning and appropriate resources, and what potential adverse events could be encountered. In addition, the importance of big data was emphasized for institutions and concrete proposals were presented so that more effective, efficient and economic audit could be made an expected level. As a result; more comprehensive, faster, more productive, value-added audit activities can be achieved with big data analysis. |
