scholarly journals A systematic review of the role of Big Data Analytics in reducing the influence of cognitive errors on the audit judgement

2019 ◽  
Vol 22 (2) ◽  
pp. 187-202 ◽  
Author(s):  
Fawad Ahmad
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Information Processing ◽  
Data Analytics ◽  
Big Data Analytics ◽  
Future Research ◽  
Cognitive Errors ◽  
Revisión Sistemática ◽  
Toma De Decisiones

This systematic literature review provides the association between memory processes, auditors judgement and decision-making process under the influence of cognitive errors. Due to limited cognitive resources, auditors are unable to analyze the population of accounting transactions, therefore, they use sampling and heuristics for information processing. In the context of Big Data (BD), auditors may face a similar problem of information overload and exhibit cognitive errors, resulting in the selection and analysis of irrelevant information cues. But Big Data analytics (BDA) can facilitate information processing and analysis of complex diverse Big Data by reducing the influence of auditor’s cognitive errors. The current study adapts Ding et al., (2017) framework in the auditing context that identify causes of cognitive errors influencing auditor’s information processing. This review identified 75 auditing related studies to elaborate the role of BD and BDA in improving audit judgement. In addition, role of memory, cognitive errors, and judgement and decision-making are highlighted by using 61 studies. The analysis provides useful insight in different open areas by proposing research propositions and research questions that can be explored by future research to gain extensive understanding on the association between memory and audit judgement in the context of BD and BDA. La revisión sistemática de la literatura proporciona la asociación entre los procesos de la memoria, el juicio de los auditores y el proceso de toma de decisiones bajo la influencia de errores cognitivos. Debido a los limitados recursos cognitivos, los auditores no pueden analizar la población de transacciones contables; por lo tanto, utilizan el muestreo y la heurística para el procesamiento de la información. En el contexto de Big Data (BD), los auditores pueden enfrentarse a un problema similar de sobrecarga de información y exhibir errores cognitivos, lo que resulta en la selección y análisis de indicios de información irrelevantes. No obstante, la analítica de Big Data (BDA) puede facilitar el procesamiento de información y el análisis de datos complejos y diversos al reducir la influencia de los errores cognitivos del auditor. El presente estudio adapta el marco de trabajo de Ding et al (2017) en el contexto de la auditoría que identifica las causas de los errores cognitivos que influyen en el procesamiento de la información del auditor. Esta revisión identificó 75 estudios relacionados con la auditoría para elaborar el papel de BD y BDA en la mejora del juicio de auditoría. Además, el papel de la memoria, los errores cognitivos y el juicio y la toma de decisiones se destacan mediante el uso de 61 estudios. El análisis proporciona una visión útil de los diferentes aspectos abiertos de la cuestión proponiendo propuestas y preguntas de estudio que puedan ser exploradas por la investigación futura para obtener una comprensión amplia de la asociación entre la memoria y el juicio de auditoría en el contexto de BD y BDA.

Semantic Technologies and Big Data Analytics for Cyber Defence

Web Services ◽  
2019 ◽  
pp. 1430-1443
Author(s):  
Louise Leenen ◽  
Thomas Meyer
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Data Analytics ◽  
Big Data Analytics ◽  
Future Research ◽  
Data Sets ◽  
Semantic Technologies ◽  
Data Types ◽  
Intelligent Decision Making ◽  
Big Data Technologies

The Governments, military forces and other organisations responsible for cybersecurity deal with vast amounts of data that has to be understood in order to lead to intelligent decision making. Due to the vast amounts of information pertinent to cybersecurity, automation is required for processing and decision making, specifically to present advance warning of possible threats. The ability to detect patterns in vast data sets, and being able to understanding the significance of detected patterns are essential in the cyber defence domain. Big data technologies supported by semantic technologies can improve cybersecurity, and thus cyber defence by providing support for the processing and understanding of the huge amounts of information in the cyber environment. The term big data analytics refers to advanced analytic techniques such as machine learning, predictive analysis, and other intelligent processing techniques applied to large data sets that contain different data types. The purpose is to detect patterns, correlations, trends and other useful information. Semantic technologies is a knowledge representation paradigm where the meaning of data is encoded separately from the data itself. The use of semantic technologies such as logic-based systems to support decision making is becoming increasingly popular. However, most automated systems are currently based on syntactic rules. These rules are generally not sophisticated enough to deal with the complexity of decisions required to be made. The incorporation of semantic information allows for increased understanding and sophistication in cyber defence systems. This paper argues that both big data analytics and semantic technologies are necessary to provide counter measures against cyber threats. An overview of the use of semantic technologies and big data technologies in cyber defence is provided, and important areas for future research in the combined domains are discussed.

Semantic Technologies and Big Data Analytics for Cyber Defence

2018 ◽  
pp. 1375-1388
Author(s):  
Louise Leenen ◽  
Thomas Meyer
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Data Analytics ◽  
Big Data Analytics ◽  
Future Research ◽  
Data Sets ◽  
Semantic Technologies ◽  
Data Types ◽  
Intelligent Decision Making ◽  
Big Data Technologies

The Governments, military forces and other organisations responsible for cybersecurity deal with vast amounts of data that has to be understood in order to lead to intelligent decision making. Due to the vast amounts of information pertinent to cybersecurity, automation is required for processing and decision making, specifically to present advance warning of possible threats. The ability to detect patterns in vast data sets, and being able to understanding the significance of detected patterns are essential in the cyber defence domain. Big data technologies supported by semantic technologies can improve cybersecurity, and thus cyber defence by providing support for the processing and understanding of the huge amounts of information in the cyber environment. The term big data analytics refers to advanced analytic techniques such as machine learning, predictive analysis, and other intelligent processing techniques applied to large data sets that contain different data types. The purpose is to detect patterns, correlations, trends and other useful information. Semantic technologies is a knowledge representation paradigm where the meaning of data is encoded separately from the data itself. The use of semantic technologies such as logic-based systems to support decision making is becoming increasingly popular. However, most automated systems are currently based on syntactic rules. These rules are generally not sophisticated enough to deal with the complexity of decisions required to be made. The incorporation of semantic information allows for increased understanding and sophistication in cyber defence systems. This paper argues that both big data analytics and semantic technologies are necessary to provide counter measures against cyber threats. An overview of the use of semantic technologies and big data technologies in cyber defence is provided, and important areas for future research in the combined domains are discussed.

Semantic Technologies and Big Data Analytics for Cyber Defence

2016 ◽  
Vol 6 (3) ◽  
pp. 53-64 ◽  
Author(s):  
Louise Leenen ◽  
Thomas Meyer
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Data Analytics ◽  
Big Data Analytics ◽  
Large Data ◽  
Future Research ◽  
Data Sets ◽  
Semantic Technologies ◽  
Data Types ◽  
Big Data Technologies

The Governments, military forces and other organisations responsible for cybersecurity deal with vast amounts of data that has to be understood in order to lead to intelligent decision making. Due to the vast amounts of information pertinent to cybersecurity, automation is required for processing and decision making, specifically to present advance warning of possible threats. The ability to detect patterns in vast data sets, and being able to understanding the significance of detected patterns are essential in the cyber defence domain. Big data technologies supported by semantic technologies can improve cybersecurity, and thus cyber defence by providing support for the processing and understanding of the huge amounts of information in the cyber environment. The term big data analytics refers to advanced analytic techniques such as machine learning, predictive analysis, and other intelligent processing techniques applied to large data sets that contain different data types. The purpose is to detect patterns, correlations, trends and other useful information. Semantic technologies is a knowledge representation paradigm where the meaning of data is encoded separately from the data itself. The use of semantic technologies such as logic-based systems to support decision making is becoming increasingly popular. However, most automated systems are currently based on syntactic rules. These rules are generally not sophisticated enough to deal with the complexity of decisions required to be made. The incorporation of semantic information allows for increased understanding and sophistication in cyber defence systems. This paper argues that both big data analytics and semantic technologies are necessary to provide counter measures against cyber threats. An overview of the use of semantic technologies and big data technologies in cyber defence is provided, and important areas for future research in the combined domains are discussed.

Big data analytics capability and decision-making: The role of data-driven insight on circular economy performance

2021 ◽  
Vol 168 ◽  
pp. 120766
Author(s):  
Usama Awan ◽  
Saqib Shamim ◽  
Zaheer Khan ◽  
Najam Ul Zia ◽  
Syed Muhammad Shariq ◽  
...  
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Circular Economy ◽  
Data Analytics ◽  
Big Data Analytics ◽  
Data Driven ◽  
Analytics Capability

scholarly journals Big Data Analytics in urology: the story so far and the road ahead

2021 ◽  
Vol 13 ◽  
pp. 175628722199813
Author(s):  
B. M. Zeeshan Hameed ◽  
Aiswarya V. L. S. Dhavileswarapu ◽  
Nithesh Naik ◽  
Hadis Karimi ◽  
Padmaraj Hegde ◽  
...  
Keyword(s):  
Big Data ◽  
Data Analytics ◽  
Early Stage ◽  
Big Data Analytics ◽  
Positive Trend ◽  
The Road ◽  
Healthcare Data ◽  
Urological Disorders ◽  
Different Sources

Artificial intelligence (AI) has a proven record of application in the field of medicine and is used in various urological conditions such as oncology, urolithiasis, paediatric urology, urogynaecology, infertility and reconstruction. Data is the driving force of AI and the past decades have undoubtedly witnessed an upsurge in healthcare data. Urology is a specialty that has always been at the forefront of innovation and research and has rapidly embraced technologies to improve patient outcomes and experience. Advancements made in Big Data Analytics raised the expectations about the future of urology. This review aims to investigate the role of big data and its blend with AI for trends and use in urology. We explore the different sources of big data in urology and explicate their current and future applications. A positive trend has been exhibited by the advent and implementation of AI in urology with data available from several databases. The extensive use of big data for the diagnosis and treatment of urological disorders is still in its early stage and under validation. In future however, big data will no doubt play a major role in the management of urological conditions.

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