Implementation model of data analytics as a tool for improving internal audit processes

IntroductionThe aim of this article is to understand the importance of internal audit departments todays—part of corporate governance and guardian of the organisation’s culture and climate—, as well as the opportunities that new technologies offer to increase their effectiveness and efficiency.Metho...

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Bibliographic Details
Main Authors: Rubén Álvarez-Foronda, Carmen De-Pablos-Heredero, José-Luis Rodríguez-Sánchez
Format: Article
Language:English
Published: Frontiers Media S.A. 2023-02-01
Series:Frontiers in Psychology
Subjects:
Online Access:https://www.frontiersin.org/articles/10.3389/fpsyg.2023.1140972/full