Asia Pacific University Library catalogue


CHALLENGES OF BIG DATA TRANSFORMING ON AUDIT PROCESS AMONG COMPANIES IN MALAYSIA / (Record no. 383412)

000 -LEADER
fixed length control field 02638nam a2200229 4500
003 - CONTROL NUMBER IDENTIFIER
control field APU
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20230503000252.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 200226b2019 ||||| |||| 00| 0 eng d
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number PG-24-0151
100 0# - MAIN ENTRY--PERSONAL NAME
Personal name KIROSHINI A/P SIVALINGAM (TP045553)
9 (RLIN) 45451
245 10 - TITLE STATEMENT
Title CHALLENGES OF BIG DATA TRANSFORMING ON AUDIT PROCESS AMONG COMPANIES IN MALAYSIA /
Statement of responsibility, etc KIROSHINI A/P SIVALINGAM.
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Kuala Lumpur :
Name of publisher, distributor, etc Asia Pacific University,
Date of publication, distribution, etc 2020.
300 ## - PHYSICAL DESCRIPTION
Extent 90 pages :
Other physical details illustrations ;
Dimensions 30 cm.
502 ## - DISSERTATION NOTE
Dissertation note A project submitted in partial fulfillment of the requirements of Asia Pacific University of Technology and Innovation for the degree of B.A. (Hons) in Accounting and Finance with a specialism in Internal Audit (UC3F1906AF(IA)).
520 ## - SUMMARY, ETC.
Summary, etc The primary objective of this research is to study the challenges of big data transforming on audit process among companies in Malaysia. In this research, the researcher intends to discover the challenges created by big data towards the audit process since this might affect the operating of the organisations in Malaysia. The researcher applies the primary method to conduct the data. In this research, four different variables that affect the audit process in the era of big data significantly which include challenge in privacy law, data complexity, security consideration and audit standard alteration. The data was collected both external and internal auditors in Malaysia. Statistical Package of the Social Sciences (SPSS) is employed to assess the relationships between the four variables which able to influence the audit process in big data environment among companies in Malaysia. The findings discovered that all the variables have significant relationship with the audit process in big data era among the companies in Malaysia. The conclusion has been discussed in this research that the auditors or relevant authority should pay attention on challenges of big data towards audit process and ensure there have a safe platform or environment for the operation. This research creates the awareness of the challenges arise from big data technology in order to avoid the risk of the data being wasted or hacked and build a peace platform for audit process in big data environment.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Big data.
9 (RLIN) 46960
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Business enterprises
General subdivision Finance
9 (RLIN) 46961
Geographic subdivision Malaysia.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Auditing
General subdivision Data processing.
9 (RLIN) 46962
700 0# - ADDED ENTRY--PERSONAL NAME
Personal name Dr. Dhamayanthi Arumugam
Relator term Supervisor.
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856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier https://cas.apiit.edu.my/cas/login?service=https://library.apu.edu.my/apres/
Link text Available in APres
Public note - Requires login to view full text.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme
Koha item type Undergraduate Theses
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Use restrictions Not for loan Collection code Home library Current library Shelving location Date acquired Full call number Barcode Date last seen Copy number Koha item type Public note
Not Withdrawn Available   Not Damaged Restricted access Not for loan Undergraduate Theses APU Library APU Library Reference Collection 17/12/2020 PG-24-0151 00018594 17/12/2020 1 Reference Available in APres