The Impact of Big Data Analytics on Audit Evidence: The Moderating Role of Cyber Security

Abstract

Abstract

The study aimed to identify the impact of big data analytics in its dimensions (descriptive analytics, diagnostic analytics, predictive analytics, and prescriptive analytics) on audit evidence in its dimensions (sufficiency of audit evidence, and appropriateness of audit evidence), with moderating role of cybersecurity based on the descriptive analytical approach. The study population consisted of (343) legal auditors in (138) audit offices in Jordan, to collect data a questionnaire was used distributed to a sample of (210) legal auditors who were selected using a proportional stratified random sample method, (177) valid questionnaires were retrieved for analysis, and to process data the statistical program (SPSS) was used.

The study concluded that the relative importance of big data analytics, audit evidence, and cybersecurity is high from the perspective of audit offices in Jordan, it also found a statistically significant impact of big data analytics in its dimensions on audit evidence in its combined dimensions (adequacy of audit evidence and appropriateness of audit evidence) with an explanatory power of (69.7%), also a statistically significant impact of cybersecurity in improving the impact of big data analytics in its dimensions on audit evidence in its combined dimensions from the perspective of audit offices in Jordan with a percentage of (3%).

The researcher presented a set of recommendations, the most important of which is expanding the scope of use of data analytics to ensure its continued contribution to the relevance and depth of audit results and improved decision-making. Continued focus on audit evidence and practices that enhance the sufficiency and relevance of evidence by establishing clear quality standards for digital evidence, supported by advanced audit techniques, to maintain the highest levels of credibility and assurance in audit reports. Furthermore, continued prioritization of cybersecurity as a compliance requirement and strategic imperative, training auditors to assess clients' cybersecurity controls as part of the audit process, and integrating cyber risk assessment into overall assurance practices.

Keywords: Big data analytics, Audit evidence, Cybersecurity, Audit offices, Jordan.