Big data analytics in the government: issues concerning public sector auditing

Ungku Mohd Zam, Ungku Mohammad Alhady and Saidin, Aznan Zuhid and Kartiwi, Mira and Mahmud, Murni (2021) Big data analytics in the government: issues concerning public sector auditing. Journal of Engineering Science and Technology (Special Issue on ACSAT). pp. 58-68. ISSN 1823-4690

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Abstract

Auditing in the public sector is done regularly to ensure efficiency and integrity of the government machinery’s operations and financial management. The data collected during the audit process can be analysed using big data analytic approaches to produce better audit outcomes. This will benefit the government in improving its services to the citizens as well as preventing any unwanted excesses from occurring. Some issues related to this are identified in a case study by interviewing officers at the National Audit Department: the need for adopting big data analytics, technology, training and organisation. These issues can be patterned against the Technology-Organisation-Environment framework and can guide the government to implement big data analytics in a better way for the public sector auditing activities.

Item Type:	Article (Journal)
Uncontrolled Keywords:	Auditing, Big data analytics, Government, Public sector auditing, Technology-Organisation-Environment framework.
Subjects:	T Technology > T Technology (General)
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Information and Communication Technology > Department of Information System Kulliyyah of Information and Communication Technology > Department of Information System
Depositing User:	Dr. Murni Mahmud
Date Deposited:	27 Dec 2021 08:39
Last Modified:	27 Dec 2021 08:39
URI:	http://irep.iium.edu.my/id/eprint/95270

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