الفهرس 
Chapter One: Study FrameworkOnly 14 pages are availabe for public view
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Abstract
Purpose – This study aims to assess audit evidence in Big Data environment through a field study in the Egyptian business environment.
Design/methodology/approach – The field study was based on a questionnaire developed to ask about the impact of Big Data environment on audit evidence. The questionnaire was directed to a sample of 385 respondents from each internal auditors and financial managers in firms that have a Big Data environment, auditors in audit firms, and academics in Egyptian universities. Kruskal-Wallis test, Spearman correlation analysis, and multiple regression analysis were run to test the hypotheses.
Findings – The findings revealed a significant positive correlation between Big Data environment and audit evidence. Moreover, the study demonstrates a significant positive impact of Big Data environment on audit evidence. Furthermore, the study concluded significant differences among respondents regarding Big Data environment and audit evidence.
Originality/value – The current study provides a comprehensive overview of the literature on Big Data environment and audit evidence, including its pros, cons, and implications for audit practice. In addition, it helps auditors better understand the business by providing them with more data, the use of Big Data Mining, and Big Data Analytics to deal with Big Data, which results in providing a higher level of audit evidence reliability, and audit mechanisms benefit from information technologies, especially Big Data. Highlighting the development of traditional audit procedures and transforming them into automation to comply with the Big Data environment that dominates the business environment.