THE CONTRIBUTION OF BIG DATA, RISK MANAGEMENT AND STRATEGIC MANAGEMENT WITH EMPHASIS ON AUDIT

Abstract

In a current context, economic, political, social and behavioral integration is presented on a global scale. This process has much of its result from the expansion of the means of communication and technological advances. Therefore, the problem of the study is how can the Big Data tool contribute to risk management? Therefore, the primary objective is to analyze the contribution of big data to risk management and strategic management in auditing. To carry out the research, surveys of bibliographic materials were carried out. The approach of this article was qualitative, with the objective of extracting information on the subject in order to demonstrate the contributions that Big Data provides to internal audit activities within an institution focused on risk management. For the purpose of this article, analyzes of the data collected were carried out in order to synthesize all relevant studies on the topic Big Data in risk management activities in the internal audit area. In order to identify the Big Data inserted in the internal audit as a verification requirement, making it relevant to know how to use this tool, and to benefit from the various advantages generated by this control method.