PERFORMING A STRATEGIC RISK-BASED ASSESSMENT: INTEGRATING DATA ANALYTICS INTO THE AUDIT UNIVERSE

摘要

Traditionally, many professionals have used data analysis solely in the execution phase of audits but the truth is that data analysis tools offer the greatest value when used from end to end within the Audit Universe - from audit planning and risk assessment to reporting. Data Analysis tools can be used to unlock hidden value and act as a key catalyst for delivering insights that can positively influence an organization's risk management framework.