Effect of Big Data Analytics on Internal Audit Case: Credit Suisse

New digital technologies are disrupting the organization of companies, leading them to change their internal processes and rethink their businesses. This is particularly the case for audit firms, which have to deal with the arrival on the market of specialists in digital and big data analysis that could eventually come to compete with them. This article aims to examine the impact of integrating analytics into the internal audit process on its effectiveness by studying the case of Credit Suisse while using the analytical descriptive method. The research results confirm the positive impact of big data analysis on the effectiveness of internal audit and emphasize the need to adopt advanced analytical technological techniques by this function.