The role of big data in audit quality and fraud disclosure

Abstract

This research examines the role of big data in audit quality and fraud disclosure within the scope of the audit. In the development and utilization of big data, there are certainly challenges to be faced, and an auditor needs to learn how to use and leverage big data in this modern era. The research object is the Regional Inspectorate of Samarinda City, One auditor as an informant. This study is a qualitative research with an ethnomethodology approach. Data collection methods include interviews and documentation. Data analysis methods include data reduction, data display, and drawing conclusions. The role of big data in audit quality and fraud disclosure plays a crucial role in the accounting world, especially in auditing. The Inspectorate greatly benefits from the presence of big data technology, which facilitates the examination and investigation processes. Moreover, big data technology also plays a crucial role in audit opinions and quality. Big Data not only enhances overall audit quality but also serves as an effective tool in uncovering and addressing fraud within the audit environment. The study underscores Big Data's vital role in enhancing government functions. Stakeholders, including auditors, leaders, developers, clients, regulators, and the government, must collaborate for effective integration and ongoing adaptation to technological advancements. The positive shift towards technology, driven by digitization, signals enhanced public service quality. Continuous commitment and investment in Big Data and future technological developments are crucial for efficient and effective services.