External auditor and its reliance on internal audit: The role of big data analysis

There is an important professional issue over the audit reliance of external auditors on internal audit, through the big data analysis role in Palestine generally, and in Gaza Strip particularly. Interestingly, the prolonged existence of the professional institutions and audit firms, which are regar...

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Main Author:	Ismail, Iyad Husni Mohammed
Format:	Thesis
Language:	eng eng eng
Published:	2024
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/11263/1/permission%20to%20deposit-embargo%2012%20months-s904536_0001.pdf https://etd.uum.edu.my/11263/2/s904536_01.pdf https://etd.uum.edu.my/11263/3/s904536_02.pdf
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id	my-uum-etd.11263
record_format	uketd_dc
spelling	my-uum-etd.112632024-08-19T03:01:53Z External auditor and its reliance on internal audit: The role of big data analysis 2024 Ismail, Iyad Husni Mohammed Abdul Hamid, Fathilatul Zakimi College of Business (COB) College of Business HF5601-5689 Accounting HF5667 Professional Ethics. Auditors. There is an important professional issue over the audit reliance of external auditors on internal audit, through the big data analysis role in Palestine generally, and in Gaza Strip particularly. Interestingly, the prolonged existence of the professional institutions and audit firms, which are regarded as the only ones responsible for the audit profession, obviously do not have significant exploration of the audit reliance techniques. Hence, this research mainly investigated advanced ways of enhancing the abilities of external auditors and audit firms in developing audit reliance. The exploration of such strategies necessitated the employing of a qualitative research methodology that involved multiple interviews. Consequently, the acquired primary data was then thematically analysed using NVivo 11. By adopting a grounded theory approach in data collection and analysis, an audit reliance decision theory was ultimately generated and proposed for external auditing implementation. This theory is a series of auditing procedures that improve external auditing techniques, which leads to a high-quality audit process. The research findings encompassed the extent of availability and usage of big data and big data analysis by external auditors in the Gaza Strip, Palestine. Additionally, the study investigated the role of big data analysis in external auditors' reliance on the internal audit function and explored the impact of technological, organizational, and environmental approaches on the integration of big data analysis in external auditors' reliance on the internal audit function. Therefore, this research holds significant importance for auditing firms, shedding light on their operational mechanisms to identify pivotal strategies to gain a competitive edge, offers pertinent insights into the decision-making process as a valuable resource of future information influencing numerous decisions through the released theory. Also, results would assist the auditing academics and professional institutions in developing techniques for the audit reliance decision process and enhance the external auditors’ skills. 2024 Thesis https://etd.uum.edu.my/11263/ https://etd.uum.edu.my/11263/1/permission%20to%20deposit-embargo%2012%20months-s904536_0001.pdf text eng 2025-02-15 staffonly https://etd.uum.edu.my/11263/2/s904536_01.pdf text eng 2025-02-15 staffonly https://etd.uum.edu.my/11263/3/s904536_02.pdf text eng staffonly other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Abdul Hamid, Fathilatul Zakimi
topic	HF5601-5689 Accounting HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting HF5601-5689 Accounting Ismail, Iyad Husni Mohammed External auditor and its reliance on internal audit: The role of big data analysis
description	There is an important professional issue over the audit reliance of external auditors on internal audit, through the big data analysis role in Palestine generally, and in Gaza Strip particularly. Interestingly, the prolonged existence of the professional institutions and audit firms, which are regarded as the only ones responsible for the audit profession, obviously do not have significant exploration of the audit reliance techniques. Hence, this research mainly investigated advanced ways of enhancing the abilities of external auditors and audit firms in developing audit reliance. The exploration of such strategies necessitated the employing of a qualitative research methodology that involved multiple interviews. Consequently, the acquired primary data was then thematically analysed using NVivo 11. By adopting a grounded theory approach in data collection and analysis, an audit reliance decision theory was ultimately generated and proposed for external auditing implementation. This theory is a series of auditing procedures that improve external auditing techniques, which leads to a high-quality audit process. The research findings encompassed the extent of availability and usage of big data and big data analysis by external auditors in the Gaza Strip, Palestine. Additionally, the study investigated the role of big data analysis in external auditors' reliance on the internal audit function and explored the impact of technological, organizational, and environmental approaches on the integration of big data analysis in external auditors' reliance on the internal audit function. Therefore, this research holds significant importance for auditing firms, shedding light on their operational mechanisms to identify pivotal strategies to gain a competitive edge, offers pertinent insights into the decision-making process as a valuable resource of future information influencing numerous decisions through the released theory. Also, results would assist the auditing academics and professional institutions in developing techniques for the audit reliance decision process and enhance the external auditors’ skills.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Ismail, Iyad Husni Mohammed
author_facet	Ismail, Iyad Husni Mohammed
author_sort	Ismail, Iyad Husni Mohammed
title	External auditor and its reliance on internal audit: The role of big data analysis
title_short	External auditor and its reliance on internal audit: The role of big data analysis
title_full	External auditor and its reliance on internal audit: The role of big data analysis
title_fullStr	External auditor and its reliance on internal audit: The role of big data analysis
title_full_unstemmed	External auditor and its reliance on internal audit: The role of big data analysis
title_sort	external auditor and its reliance on internal audit: the role of big data analysis
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2024
url	https://etd.uum.edu.my/11263/1/permission%20to%20deposit-embargo%2012%20months-s904536_0001.pdf https://etd.uum.edu.my/11263/2/s904536_01.pdf https://etd.uum.edu.my/11263/3/s904536_02.pdf
_version_	1811772596136443904

External auditor and its reliance on internal audit: The role of big data analysis

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