How does the use of new technologies such as big data impact auditing?

The use of new technologies such as big data presents new challenges in auditing, particularly the issue of combining structured and unstructured data. Big data environments often include diverse data sets that auditors need to understand and interpret, which requires new skills and approaches to ensure effective and comprehensive audit coverage.

References: ISO/IEC 27001:2013 Standards and supplementary literature on the impact of technology on auditing practices