Asia Pacific University Library catalogue

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)).

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.