Abstract In the big data era, internal audit functions (IAFs) should innovate their techniques so as to add value to their organizations. The use of data analytics (DA) increases IAFs’ ability to extract value from big data, helping IAFs to enhance their activities’ efficiency and effectiveness. We use responses from 1,681 Chief Audit Executives (CAEs) in 82 countries to investigate the correlates of IAFs’ DA usage. From the literature, we identify five main variables expected to be associated with IAFs’ DA use. We find a positive and significant association between DA use and (i) the IAF reporting to the audit committee (AC) and (ii) CAEs’ ability to build positive relationships with managers. These findings suggest that IAF independence and CAEs’ soft skills are important to innovate IAF techniques favoring DA use. We also find a positive association between DA use and IAFs’ involvement in the assurance of enterprise risk management, fraud detection, and IT risk audit activities. Our findings contribute to the internal auditing and DA literatures, and should be of interest to CAEs, ACs, corporate boards, and professional associations.

中文翻译：

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大数据时代内部审计职能使用数据分析的相关性：全球证据

摘要 在大数据时代，内部审计职能（IAF）应该创新他们的技术，为他们的组织增加价值。数据分析 (DA) 的使用提高了 IAF 从大数据中提取价值的能力，帮助 IAF 提高其活动的效率和有效性。我们使用来自 82 个国家/地区的 1,681 位首席审计执行官 (CAE) 的回复来调查 IAF 使用 DA 的相关性。从文献中，我们确定了与 IAF 的 DA 使用相关的五个主要变量。我们发现 DA 的使用与 (i) IAF 向审计委员会 (AC) 报告和 (ii) CAE 与经理建立积极关系的能力之间存在积极而重要的关联。这些发现表明，IAF 的独立性和 CAE 的软技能对于创新有利于 DA 使用的 IAF 技术很重要。我们还发现 DA 的使用与 IAF 参与保证企业风险管理、欺诈检测和 IT 风险审计活动之间存在正相关关系。我们的发现有助于内部审计和 DA 文献，并且应该引起 CAE、AC、公司董事会和专业协会的兴趣。