Big data & analytics — Minimum control requirements: A proposal on literature reivew

We are forwards Big Data world, when we refer to the growth and data diversity, generated at high speed, connected to the truth and value of information, all driven by the current technology advances. Another point of interest concerns with the meeting points related with Audit and Big Data dimensions, inside a framework of minimum control requirements. This research present precise concepts by organizations and specialists about Big Data & Analytics, one of the business trends and their connection to the work of the auditor, including the challenges is for these professionals. Audit professionals can come to benefit from major changes in the opportunities offered by Big Data & Analytics, allowing recent advances in analytics technologies are progressing in order to improve the approach and implementation procedures.