Visual Analytics and Visual Audit

This study introduces an innovative methodology for audit data analytics (ADA) called Visual Audit, which aims to effectively integrate visual analytics (VA) into existing audit practices. Furthermore, a descriptive model called the Visual Audit Model is proposed to provide a schematic summary of the Visual Audit Methodology. To foster a shared understanding among public accounting firms and internal auditors, this research also provides comprehensive definitions of VA-based ADA (VADA) and the Mature VA Tool (MVT). These definitions aim to establish a consensus on the concept of VA and specific VA tools that can be utilized to enable democratized self-service analytics.

JEL Classifications: M42.