Activating The Role of External Auditing of Big Data and Its Reflection on Economic Decision-Making An Analytical Study of Auditors' Offices and Companies Operating in the Kurdistan Region – Iraq

Abstract

    The study aimed to highlight the activation of the role of external auditing of big data and to ascertain the extent to which this is reflected in economic decision-making, In order to achieve the study's objectives, the analytical descriptive curriculum was relied upon and a questionnaire was designed and distributed after being evaluated and judged by a number of specialists to the study sample of all the Kurdistan Region auditors' companies and offices who were (93) individuals, and the valid questionnaires for statistical analysis (87) were the identification of the equivalent (93.5%), to measure auditors' awareness of the benefits of using big data, to describe the main challenges they face when using their offices and companies for these data and how to deal with them, as well as to identify the impact of such audited data in the support of economic decision-making The two researchers used the SPSS statistical program to analyze this data and the simple regression analysis test was used to test the study hypotheses.

The study found a number of findings, the most important of which are: the benefits of the audit process under big data are one of the most important outputs of that process, and the emergence of constraints and challenges in that process contributes to the difficulty of dealing with them, which exposes the specificity and credibility of the audit process to risks, procedures and mechanisms are one of the most important ingredients for activating the audit process in the big data environment and that the ultimate objective of big data auditing is to improve economic decision-making.

   The study made several recommendations, the most important of which were the need to address the obstacles and challenges facing the auditing process of big data in a rational way and to move away from illicit methods. and the need to raise auditors' awareness about the importance of big data auditing, which has an impact on improving audit outputs and quality; Auditors must activate their role in supporting and upgrading economic decision-making.