Journal of Information System and Technology Auditing

Journal of Information System and Technology Auditing

Big Data Analytics in Forensic Accounting and Auditing

Document Type : Review

Authors
Hamidreza Ganji 1
Parsa Pourmahdi 2
Morva Gholampour 2
1 Assistant Professor, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran
2 Department of Accounting, Alborz Campus, University of Tehran, Tehran, Iran
10.22034/jista.2026.527173.1047
Abstract
Recent technological advances in the field of big data have created new opportunities for enhancing forensic accounting and auditing processes. Big data - characterized by high volume, velocity, and variety - enables professionals to perform more sophisticated analyses that support effective decision making in these areas. This study provides a descriptive study of reputable academic sources to review the impact of big data analytics on forensic accounting and auditing. The findings demonstrate that big data analytics can improve the efficiency of forensic accounting and auditing procedures, mitigate risks, and play a pivotal role in the detection and prevention of fraud. Moreover, big data tools have accelerated data analysis and facilitated the identification of hidden patterns. Applying these analytics has rendered auditing and forensic accounting processes faster, more accurate, and of higher quality. The use of big data in these two domains not only enhance the speed and the quality of process but also decision making in auditing and fraud detection. In particular, leveraging advanced data analytics tools has enabled the prediction of financial threats and the detection of anomalous patterns.
Keywords
Auditing
Big Data
Big Data Analytics
Forensic Accounting
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Journal of Information System and Technology Auditing
Volume 1, Issue 2 - Serial Number 2
September 2026
Pages 278-295

  • Receive Date 01 August 2025
  • Revise Date 23 November 2025
  • Accept Date 28 February 2026
  • Publish Date 23 September 2025