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Understanding and Auditing Big Data

Course Description

​Big data is a popular term used to describe the exponential growth and availability of data created by people, applications, and smart machines. The term is also used to describe large, complex data sets that are beyond the capabilities of traditional data processing applications. This course will provide internal auditors with an understanding of big data and the requisite knowledge of the assurance and consulting engagements related to big data. The course provides an overview of big data concepts and the elements contained in a big data program. It helps internal auditors understand their role in support of the organization’s big data initiatives and the tools and technologies needed to support the program. Finally, the course elaborates on planning and performing an audit engagement by addressing key risks that should be considered when planning an audit of big data.

Learning Objective(s):

  • Recognize the characteristics of big data.
  • Describe the business benefits of big data.
  • Discuss the elements of a big data program.
  • Define the tools and technologies of a big data program.
  • Summarize internal audit’s role in big data.
  • Recognize the engagement planning steps to perform an audit of big data.
  • Explain the key risks related to big data.
  • State controls that should be tested when performing a big data audit engagement.
Course Duration: 0.15 day(s)
CPEs Available: 1.5
Knowledge Level: Basic
Field of Study: Information Technology
Prerequisites: 
​None
Advance Preparation: 
​None
Delivery Method: QAS Self-Study