The Interactive Impact of the Big Data Environment on the Relationship Between Internal and External Audit Integration and the Quality of Financial Reporting

Аннотация

This research focus on the interactive impact of the big data environment on the relation between the integration of intrinsic and extrinsic audit and the existence of financial reports, the problem of the research is that the accuracy of financial reports is a significant factor incentive for investors, which reflects positively on the national economy, and is affected by the style of presentation of data and the extent of transparency in reflecting the company's financial situation, both internal and external auditors play a critical function in enhancing the integrity of financial services reports through the application of standards and control procedures, however, the big data environment, with its increasing size and constant change in data, may affect the role of auditing either positively or negatively. The researcher used a questionnaire as a tool To collect data to achieve its goal consisting of (300) questionnaire forms distributed to a sample consisting of (auditors, audit managers, auditors, academic accountants) including Iraqi companies listed on the Iraq Stock Exchange and employees of accounting and auditing offices, (290) valid questionnaires were recovered for analysis, and the results were used for statistical analysis hypothesis tests were conducted using the program and appropriate statistical methods, the researcher has found that the integration of internal audit and external audit under the big data environment positively affects the quality of financial reports.