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All Journal Enrichment: Journal of Multidisciplinary Research and Development Advances in Management & Financial Reporting
Syamsuddin Syamsuddin
Universitas Hasanuddin, Indonesia
Humanities Economics, Econometrics & Finance Engineering Health Professions Social Sciences

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The Use of Big Data in Analytical Audit Procedures: A Literature Review Mariani Salle Pasulu; Khatmi Tamtami Nisa; Arifuddin Arifuddin; Syamsuddin Syamsuddin
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.677

Abstract

Purpose: This study aims to analyze how Big Data and Big Data Analytics (BDA) are used to strengthen analytical audit procedures in accordance with ISA 520, while identifying the benefits, implementation challenges, and research development directions. Research Method: The study used a Systematic Literature Review (SLR) approach with the PRISMA 2020 guidelines. The identification, selection, and thematic synthesis processes were carried out for 10 articles on Big Data, analytical procedures, and audits in accordance with professional standards. Results and Discussion: Findings show that BDA strengthens analytical procedures at all stages of the audit, namely planning, substantive testing, and closing. Big data analytics enables comprehensive population analysis, more accurate expectations, and more precise anomaly detection than traditional techniques. Big Data can improve audit quality by enabling more accurate risk identification and greater process efficiency, potentially reducing audit delays. However, implementation faces obstacles related to auditor competence, infrastructure readiness, varying data quality, and privacy and information security risks. Implications: This study clarifies the mechanism for integrating Big Data into analytical procedures in accordance with ISA 520. It supports the need for technical guidelines, analytical models, and the strengthening of auditors' digital audit capabilities.
Implementation of Risk Management at Balai Jasa Konstruksi Wilayah VI Makassar: An ISO 31000:2018 Perspective Arifah Kusumardani; Syamsuddin Syamsuddin
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 4 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i4.422

Abstract

This study examines the implementation of risk management at Balai Jasa Konstruksi Wilayah VI Makassar (BJKW VI Makassar), a public sector agency under the Ministry of Public Works, using the ISO 31000:2018 framework. The research employs a qualitative case study approach to analyze the patterns of risk management implementation, identify key success factors, explore challenges, and evaluate the impact on organizational performance. Data were collected through semi-structured interviews, direct observations, and document analysis involving key stakeholders. The findings show that BJKW VI Makassar has adopted risk management practices in line with ISO 31000:2018 principles, including risk identification, assessment, treatment, and monitoring. Key success factors include strong leadership commitment, adequate resources, effective communication, and a supportive organizational structure. However, challenges such as employee resistance, limited risk-awareness culture, and procedural gaps persist. The study concludes that while the implementation of risk management has led to improvements in operational efficiency and enhanced stakeholder trust, further efforts are needed. These efforts should focus on cultivating a robust risk-aware culture across all organizational levels, updating outdated standard operating procedures, and improving human resource competency to enable more effective risk management. This study contributes to the understanding of ISO 31000:2018’s application in the public sector and offers practical insights for improving risk management practices in similar organizations.
Co-Authors Arifah Kusumardani Arifuddin Arifuddin Khatmi Tamtami Nisa Mariani Salle Pasulu