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‘Volkomencontrole’
Controls basedaudit
Mix of controls basedand substantive audit
Data Enabled Audit
> Second half 20th century
‘Volledigecontrole’
Controlsbased audit
Substantiveaudit
1924
1930
+/- Past 40 years
Access toassurance
informationfor own
observation
Economicrationality
Doing this differently Doing different things
Smalldata
Big data
Are the drivers ofprofit changing
over time?
How doesseasonality ofrevenue impactprofit?
Smalldata
Big data
Is there a three-way matchprocess in operation forall invoices?
Where wassegregation
of dutiesbreached?
Smalldata
Big data
PwC
Smalldata
Big data
PwC 9
8% Outliers
PwC 10
Entity A Entity B Entity C
PwC 11
Smalldata
Big data
PwC
Post volume Brand X
Share of Buzz
Trending topics
Sentiment analysis
Smalldata
Big data
PwC
• MD&A• Fraud (risk) detection• Organisational comparison
mona.de.boer@nl.pwc.com
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