Detecting and preventing fraud with big data analytics: Auditing perspective

Fraud exposes a business to variety of significant financial risks that can threaten both its profitability and public image. All firms are almost certain be victimized by some form economic crime or fraud. As result, the world’s revolution in big data analytics plays critical role establishment competitive companies, as is already being used wide industries (Rezaee & Wang, 2019) referred next frontier terms productivity, innovation, competition (Al-Marzooqi, 2021). This paper aims explore how auditors use detect prevent fraud their audit work, benefits, barriers incorporating into practice. Methodologically, this study conducted library search evaluated prior literature reviews on subject auditing profession. The resources span range items, from online print sources articles journals chapters books. Numerous databases, including Scopus, Web Science, Science Direct, Google Scholar, were searched between 2011 2022 compile subject. makes recommendations improve approaches for detecting preventing well discusses limitations future studies.