000			02638nam a2200229 4500
003			APU
005			20230503000252.0
008			200226b2019 ||||| |||| 00| 0 eng d
050			_aPG-24-0151
100	0		_aKIROSHINI A/P SIVALINGAM (TP045553) _945451
245	1	0	_aCHALLENGES OF BIG DATA TRANSFORMING ON AUDIT PROCESS AMONG COMPANIES IN MALAYSIA / _cKIROSHINI A/P SIVALINGAM.
260			_aKuala Lumpur : _bAsia Pacific University, _c2020.
300			_a90 pages : _billustrations ; _c30 cm.
502			_aA 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			_aThe 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	_aBig data. _946960
650		0	_aBusiness enterprises _xFinance _946961 _zMalaysia.
650		0	_aAuditing _xData processing. _946962
700	0		_aDr. Dhamayanthi Arumugam _eSupervisor. _948307
856	4	0	_uhttps://cas.apiit.edu.my/cas/login?service=https://library.apu.edu.my/apres/ _yAvailable in APres _z- Requires login to view full text.
942			_2lcc _cUndergraduate Theses
999			_c383412 _d383412