【作者单位】1 Associate Professor, Nanjing University 2 Professor, Nanjing University 3 Rutgers, The State University of New Jersey, Newark
【年份】2015
【卷号】Vol.29No.2
【页码】469-476
【ISSN】0888-7993
【关键词】Big Data continuous auditing gap analysis
【摘要】 Big Data now pervades every sector and function of the global economy. This paper focuses on the gaps between Big Data and the current capabilities of data analysis in continuous auditing (CA). It identifies four dimensions of Big Data and five subse...
