Global Technology Audit Guide

The purpose of this guidance is to assist internal auditors in attaining the requisite knowledge in support of their advisory and assurance services related to big data, in accordance with Standard 1210 – Proficiency and Standard 2201 – Planning Considerations.

This document provides an overview of big data to help the reader understand big data concepts and how to align internal audit activities in support of the organization’s big data initiatives. In addition, this guidance includes a framework of key risks, challenges, and examples of controls that should be considered when planning an audit of big data.