Case Studies on the Use of Big Data in Auditing

The INTOSAI Working Group on Big Data (WGBD) presented the collection of case studies, bringing together 28 innovative practices in the field of big data audit.
These cases showcase cross-regional and multilevel big data audit applications, aiming to provide audit professionals around the world with practical solutions for digital transformation.
The document vividly illustrate how big data technology empowers public sector auditing, driving a paradigm shift — from sampling to full-population analysis, from post supervision to realtime monitoring, and from compliance audit to in-depth performance evaluation.