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Abstract
In today’s technology and data-rich environment, internal auditors reading any current professional publication are likely to find an article that discusses analytics in some form or fashion. And while there seems to be a proliferation of data regarding using analytics as part of the auditing process, the core concepts of using the analytical approach in auditing have been around for years. This article will provide a brief overview of the evolution of analytics, along with key considerations for using analytics as part of the audit process.
Additional information
Notes on contributors
Jared Soileau
Jared Soileau, PhD, CIA, CPA, CISA, CCSA, is an assistant professor of accounting at Louisiana State University. He received a Ph.D. in Business Administration with a concentration in accounting from The University of Memphis. He teaches courses in accounting information systems and internal auditing. His research interests include auditing, corporate governance, earnings quality, and risk management.
Laura Soileau
Laura Soileau, CPA, CIA, CFE, CRMA, CGMA, is an Associate Director in Postlethwaite & Netterville, APAC's Consulting Division. Laura’s practice focuses on internal control assessments, including developing annual risk assessments for financial and operational audits, coordinating with external auditors, overseeing the execution of audit plans, and communication the results of audits to management.
Glenn Sumners
Glenn Sumners, DBA, CIA, CFE, CRMA, is on the faculty of Louisiana State University and serves as the director of the Louisiana State University Center for Internal Auditing (LSUCIA). He is an honorary faculty member at the University of Pretoria. Glenn has been actively involved with The IIA for more than 30 years and has served on numerous committees. He provides quality assurance reviews, consulting, and training to internal audit groups and audit committees internationally, and has made more than 1,300 presentations over the last 25 years.