Data science applied to Internal Audit
DOI:
https://doi.org/10.36428/revistadacgu.v12i22.195Abstract
The advancement of information technology presents new possibilities and challenges the activities of internal audit. Data science presents several concepts and techniques for extracting information and insights from the data, a desired objective in internal auditing. This work began with the definitions and interactions of the various specialties of data science, artificial intelligence, data mining and big data. Subsequently, the review of contemporary academic literature was presented, presenting the main methods, benefits and challenges for each stage of the internal audit.
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