CHALLENGES OF BIG DATA TRANSFORMING ON AUDIT PROCESS AMONG COMPANIES IN MALAYSIA / (Record no. 383412)
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000 -LEADER | |
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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. |
-- | 48307 |
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 |
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 |
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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 |