Driving and Inhibiting Factors for Implementing Audit Analytics in an Internal Audit Function

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...

Transforming the Internal Audit Function (IAF): An Integrated MICMAC-ISM Approach for Unravelling the Relationship Among Challenges

The transformation toward the use of data analytics requires overcoming many challenges. Nevertheless, the interconnections between the challenges are unclear. Gaining knowledge about these interconnections is important to prioritize strategies that aim to stimulate the transformation. This paper unravels the relationship among Audit Analytics ...

Data science as knowledge creation a framework for synergies between data analysts and domain professionals

The road from data generation to data use is commonly approached as a data-driven, functional process in which domain expertise is integrated as an afterthought. In this contribution we complement this functional view with an institutional view, that takes data analysis and domain professionalism as complementary (yet fallible) knowledge...

The Giant Leap for Smart Cities: Scaling Up Smart City Artificial Intelligence of Things (AIoT) Initiatives

Despite the promise of AI and IoT, the efforts of many organizations at scaling smart city initiatives fall short. Organizations often start by exploring the potential with a proof-of-concept and a pilot project, with the process later grinding to a halt for various reasons. Pilot purgatory, in which organizations invest in small-scale...

Inclusion through proactive public services: Findings from the Netherlands: Classifying and designing proactivity through understanding service eligibility and delivery processes

The COVID-19 pandemic highlights the dependence on digital public service delivery in many nations. The intensified use of digital public services also shifted the spotlight to accessibility and reactive design of digital public services. Inspired by the high level of proactivity provided in commercial digital services, policy-makers are looking...

Agile and adaptive governance in crisis response: Lessons from the COVID-19 pandemic

Countries around the world have had to respond to the COVID-19 outbreak with limited information and confronting many uncertainties. Their ability to be agile and adaptive has been stressed, particularly in regard to the timing of policy measures, the level of decision centralization, the autonomy of decisions and the balance between change...

Regulatory compliance and over-compliant information sharing – Changes in the B2G landscape

Business-to-government information exchange has over the past decades greatly benefited from data exchange standards and inter-organisational systems. The data era enables a new shift in the type of information sharing; from formal reporting to opening up full (and big) data sets. This enables new analytics and insights by government, more...

Antecedents of big data quality: An empirical examination in financial service organizations

Big data has been acknowledged for its enormous potential. In contrast to the potential, in a recent survey more than half of financial service organizations reported that big data has not delivered the expected value. One of the main reasons for this is related to data quality. The objective of this research is to identify the antecedents of...

Big data klaar voor gebruik?: De coördinatie van de dataketen

In het proces van creëren, opschonen, verwerken en gebruik van data zijn verschillende partijen betrokken, met verschillende deskundigheid, motieven en belangen. Dit maaktoverdracht van kennis belangrijk, maar ook moeilijk. Bedoelen partijen hetzelfde?Begrijpen partijen hetzelfde? Willen partijen hetzelfde? Om de waarde van data te kunnen...

Adaptive governance: Towards a stable, accountable and responsive government

Organizations are expected to adapt within a short time to deal with changes that might become disruptive if not adequately dealt with. Yet many organizations are unable to adapt effectively or quickly due to the established institutional arrangements and patterns of decision-making and governance. Adaptive governance should enhance the...