Print Email Facebook Twitter Driving and Inhibiting Factors for Implementing Audit Analytics in an Internal Audit Function Title Driving and Inhibiting Factors for Implementing Audit Analytics in an Internal Audit Function Author Ramadhan, M.G. (TU Delft Information and Communication Technology) Janssen, M.F.W.H.A. (TU Delft Engineering, Systems and Services) van der Voort, H.G. (TU Delft Organisation & Governance) Department Engineering, Systems and Services Date 2023 Abstract Internal audit function (IAF) effectiveness can be improved by embracing Audit Analytics (AA). However, despite its promises, AA implementation remains limited. Although there is research on AA implementation in general, there needs to be an overview of insight into inhibiting and driving factors for internal auditing. This paper examines those driving and inhibiting factors by exploring the literature on AA implementation. The initial search revealed 98 uniquely identified papers. Further filtering and the additional search returned 42 articles, which were analyzed in detail. The analysis resulted in 12 driving and 23 inhibiting factors, grouped into internal, regulation, data, infrastructure, and audit practice categories. The literature shows that IAF encounters multiple and intertwined factors in AA implementation and needs to anticipate those factors. Moreover, AA implementation affects IAF’s parts and stakeholders differently, requiring internal and external collaboration. Building on these insights, we provide recommendations for further research. Subject audit analyticsdriving factorsinhibiting factorsinternal audit To reference this document use: http://resolver.tudelft.nl/uuid:caadff0d-66d8-445a-98b3-0c19ad9f0366 DOI https://doi.org/10.2308/JETA-2022-035 Embargo date 2024-01-27 ISSN 1558-7940 Source Journal of Emerging Technologies in Accounting, 20 (2), 135-163 Part of collection Institutional Repository Document type journal article Rights © 2023 M.G. Ramadhan, M.F.W.H.A. Janssen, H.G. van der Voort Files PDF jeta_2022_035.pdf 1.06 MB Close viewer /islandora/object/uuid:caadff0d-66d8-445a-98b3-0c19ad9f0366/datastream/OBJ/view