GKB: Data Analytics Part 1: Literacy, Governance and Management

Rapport door Instituut of Internal Auditors

Literacy, Governance, and Management

Today, data analytics — the formal term for examining data sets to find trends and draw conclusions — is a key component of virtually all business strategies impacting all levels, from executive management decisions down to frontline workers. This means it must be a fundamental part of the internal audit universe as well, both as a tool and as a focus (directly or indirectly) of audits.

In this Global Knowledge Brief, the first in a three-part series on data analytics, we provide an overview of the forms data takes in today's business landscape, as well as how this data must be accounted for in an effective data governance and management strategy. Without a foundational understanding of these topics, internal audit will find providing independent assurance over this critical area next to impossible. 

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