| Abstract [eng] |
This Final Project presents the empirical research of Big Data and Big Data Analytics implementation in Lithuanian audit market. Although, Big Data is widely used in various sectors, but this topic is quite new and insufficiently studied. Big Data and its Analytics have a huge impact to business internal processes and audit procedures, as auditors are closely connected with theirs clients. Theoretical analysis of the research is classify to two parts which consist of Big Data and Big Data Analytics analysis and audit characteristics. Firstly, Big Data definition ant it components were determined. For deeper understanding, the theoretical aspects of Big Data processing techniques Hadoop MapReduce and Apache Spark were accomplished. Moreover, the main potential Big Data adoption issues and challenges were presented in the second Master Thesis part. The second part of the theoretical analysis determined audit definition and processes. Audit process consist of audit planning, audit procedures performing and preparation of audit opinion. According the last researches an lack of analyses about Big Data and Big Data adoption in Lithuanian audit market, the research was oriented to the analysis through auditors and business entities perspectives. In order to analyse the Big Data and Big Data analytics implementation in Lithuanian audit market, the qualitative research was prepared. Qualitative research consists of the questionnaire which was answered by the audit specialists and respondents from business entities. There are 10 questions in the questionnaire which are classify to descriptive analysis, Big Data adoption to business analysis and Big Data Analytics analysis in audit field. Big Data and Big Data Analytics value added and opportunities provided are evaluated in different perspectives by respondents by business entities and auditors. It could be concluded that auditors need to improve their development in technologies according the clients, their needs and systems used. As the Big Data implementation is just a matter of time, the availability to analyse it could be a huge advantage in competitive audit market. |
