其他| 1. | KPMG(2015)。Audit data and analytics: Unlocking the value of audit，https://home.kpmg/xx/en/home/insights/ 2015/ 02/audit-dat-aanalytics-unlocking-value-of-audit.html。   |
| 2. | EY Reporting(2015)。How big data and analytics are transforming the audit，https://www.ey.com/en_us/assurance/how-big-data-and-analytics-are-transforming-the-audit。 |
| 3. | Deloitte。Audit analytics--Getting it right，https://www.2.deloitte.com/ch/en/pages/audit/articles/audit-analytics-getting-it-right.html。 |
| 4. | Cohn, M.(2015)。PwC transforms audit practice with data analytics，https://www.accountingtoday.com/opinion/pwc-transforms-audit-practice-with-data-analytics。 |
| 5. | Aristiguieta, F.(2020)。The analytics journey: Finding the right direction，https://iaonline.theiia.org/ 2020/Pages/The-Analytics-Journey-Finding-the-Right-Direction.aspx。 |
| 6. | Protiviti(2015)。Changing trends in internal audit and advanced analytics，https://www.protiviti.com/sites/default/files/united_states/internal-audit-data-analytics-whitepaper-protiviti.pdf。 |