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Understanding and Auditing Big Data, 2nd Edition

Global Guidance | Global Technology Audit Guide (GTAG) | Recommended | Issued and Effective | December 18, 2025

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Global Practice Guide: Understanding and Auditing Big Data, 2nd Edition

Big data refers to the rapid growth of complex data from people, apps, and smart machines. It offers strategic insights and competitive advantages but also presents challenges such as poor data quality and security risks.

Develop new skills to identify these risks and help your organization maximize big data’s value.

The guidance replaces the previous edition published in 2017.

Tool to use with this practice guide

The IIA

The Institute of Internal Auditors