The effect of internal audit performance on the use of data analytics by internal audit Functions

Data analytics has provided great opportunities in the field of internal audit. With the emergence of big data, the internal audit functions of organizations can use this data to identify risks and obtain a deep understanding of the business. Therefore, the present study has been conducted to investigate the effect of internal audit performance on the use of data analytics by internal auditors. A questionnaire was used to collect research data. The statistical population of the research is internal auditors working in companies listed on the Tehran Stock Exchange and Iran Fara Bourse. 381 internal auditors were selected and surveyed in 2022. Excel and SPSS software were used for data analysis. The findings showed that according to the opinion of the respondents, the presence of the initial report line of the internal auditor to the audit committee leads to an increase in the use of data analytics. Also, from the point of view of internal auditors, internal audit functions which make more use of data analytics, improve the ability of the Chief Audit Executive (CAE) to build constructive& positive relationships. In addition, the use of data analytics improves the internal auditor's performance in assuring the Enterprise risk management system. In addition, the internal auditor's performance in detecting fraud leads to greater use of data analytics. Finally, the internal auditor's performance in IT risk-related audit activities lead to improved use of data analytics tools.