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The application of data visualization in auditing
Descriptive
TitleInfo
Title
The application of data visualization in auditing
Name
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Alawadhi
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Abdullah
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1982-
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Abdullah Alawadhi
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author
Name
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Vasarhelyi
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Miklos
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Miklos Vasarhelyi
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Advisory Committee
Role
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chair
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Alles
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Michael
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Michael Alles
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Advisory Committee
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internal member
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(type = family)
Brown
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(type = given)
Helen
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Helen Brown
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Advisory Committee
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internal member
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(type = family)
Basoglu
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Asli
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Asli Basoglu
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Advisory Committee
Role
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outside member
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Rutgers University
Role
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degree grantor
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Graduate School - Newark
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school
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Text
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theses
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2015
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2015-05
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2015
Place
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xx
Language
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eng
Abstract
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Albert Einstein once wrote, "My particular ability does not lie in mathematical calculation, but rather in visualizing effects, possibilities, and consequences." Today, the web, cloud, virtual reality, enterprise resource planning (ERP) systems and other evolving technologies are increasing the stream of data in all areas, thus the need for “visualizing effects, possibilities, and consequences", is necessary to reduce the volume to a manageable size and focus on those crucial data points. With the advent of such “Big Data”, businesses are now so overwhelmed by these data cascading into and through their business operations. They are faced with major challenges in processing and analyzing data. Furthermore, auditors will need to rely on more advance techniques throughout the audit cycle since traditional techniques are becoming less and less effective and efficient in the Big Data environment. Data visualization is one solution that presents information in ways that engages the use of the human’s cognitive and visual abilities. It is the process of converting raw data into some visual form. It helps by shifting the cognitive load coupled with the understanding of Big Data, to the human perceptual system through graphics and visuals. Data visualization helps auditors gain better insights, draw better conclusions and ultimately improve the audit process. This dissertation will contribute to the existing literature by exploring the application of various data visualization techniques in auditing. Despite being widely used in other fields such as medicine and engineering, the auditing profession has been behind in their usage of data visualization, and this dissertation will attempt to bridge this gap. Specifically, it will look into and analyze the existing literature and their usage of data visualization techniques to shed light and understand its current evolution and its future trend. It will also contribute by providing two illustrations of how exploratory and explanatory data visualization can be applied in the audit profession. The first will demonstrate how it can be applied in the audit planning stage, where little is known about the data. The second will illustrate how an expert visual dashboard can be applied in the area of procurement cards for the purpose of audit monitoring and control.
Subject
(authority = RUETD)
Topic
Management
Subject
(authority = ETD-LCSH)
Topic
Information visualization
Subject
(authority = ETD-LCSH)
Topic
Data mining
RelatedItem
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Title
Rutgers University Electronic Theses and Dissertations
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ETD_6478
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electronic resource
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application/pdf
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text/xml
Extent
1 online resource (xiii, 171 p. : ill.)
Note
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Ph.D.
Note
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Includes bibliographical references
Note
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by Abdullah Alawadhi
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Title
Graduate School - Newark Electronic Theses and Dissertations
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rucore10002600001
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NjNbRU
Identifier
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doi:10.7282/T3GQ70MD
Genre
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ETD doctoral
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Rights
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The author owns the copyright to this work.
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Name
FamilyName
Alawadhi
GivenName
Abdullah
Role
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RightsEvent
Type
Permission or license
DateTime
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2015-04-29 13:55:19
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Name
Abdullah Alawadhi
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Affiliation
Rutgers University. Graduate School - Newark
AssociatedObject
Type
License
Name
Author Agreement License
Detail
I hereby grant to the Rutgers University Libraries and to my school the non-exclusive right to archive, reproduce and distribute my thesis or dissertation, in whole or in part, and/or my abstract, in whole or in part, in and from an electronic format, subject to the release date subsequently stipulated in this submittal form and approved by my school. I represent and stipulate that the thesis or dissertation and its abstract are my original work, that they do not infringe or violate any rights of others, and that I make these grants as the sole owner of the rights to my thesis or dissertation and its abstract. I represent that I have obtained written permissions, when necessary, from the owner(s) of each third party copyrighted matter to be included in my thesis or dissertation and will supply copies of such upon request by my school. I acknowledge that RU ETD and my school will not distribute my thesis or dissertation or its abstract if, in their reasonable judgment, they believe all such rights have not been secured. I acknowledge that I retain ownership rights to the copyright of my work. I also retain the right to use all or part of this thesis or dissertation in future works, such as articles or books.
Copyright
Status
Copyright protected
Availability
Status
Open
Reason
Permission or license
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Technical
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ETD
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windows xp
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