Big data & analytics: An approach using audit experts' interviews

Big Data is one of the great trends in the short and medium term in organizations. There is a growing concern in provid solutions to address this trend, to methodical analysis of data and to do better decisions. The amount of data becomes less relevant when there is efficiency in Analytics. Internal auditors need to be in compliance with technology evolution. This research main objective is to understand how are internal auditors perceiving Big Data & Analytics' and which are the opportunities and difficulties pointed to address that challenge. To achieve this main goal, semi-structured interviews were conducted focused on internal auditors group. Those interviews intend to analyze and classify respondents' contributions in order to provide more insights for the present research. As a result, the main opportunities listed were greater information security and greater efficiency in data processing. Pointed obstacles were data quality, security and users' training.