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Data audit: Its place in auditing.

S E Loeb1, A E Shamoo2

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This study explores data auditing within the broader auditing field. It reviews traditional auditing, defines data audits, and positions data auditing within existing auditing frameworks.

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Area of Science:

  • Information Science
  • Auditing Theory

Background:

  • The terms "audit" and "data audit" have appeared in scientific literature.
  • Previous literature has attempted to define these terms.
  • However, a comprehensive evaluation of "data auditing" within the context of established auditing literature is lacking.

Purpose of the Study:

  • To review the history and types of traditional auditing in the United States.
  • To examine the generic nature of auditing.
  • To define "data audits" based on existing scientific literature and evaluate their nature and placement within the broader auditing field.

Main Methods:

  • Literature review of traditional auditing history and types.
  • Analysis of existing definitions of data audits in scientific literature.
  • Conceptual evaluation of the nature of data auditing.

Main Results:

  • Traditional auditing and various auditor types in the U.S. are reviewed.
  • The generic characteristics of auditing are considered.
  • Definitions and the nature of data auditing are explored.

Conclusions:

  • Data auditing requires a clear definition and understanding within the established auditing discipline.
  • Further research is needed to integrate data auditing concepts into the existing auditing framework.
  • This paper provides a foundational analysis for positioning data auditing within the broader field.