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As big data systems require vast amounts of data for analysis, audit programs should include test
steps to ensure the quality, security, and privacy of the data used for analysis, as well as analytic
outputs. Because big data consumes data from many disparate sources to provide a more
complete view of a subject, audit programs should provide reasonable assurance that the data is
safe from unauthorized modification and can only be viewed by authorized individuals. Audit
programs should also test the controls over the quality of data input into the system as well as the
quality of output and reporting from the system; these efforts may include providing substantive
test coverage over the quality of key system data and reporting.

Appendix D provides a sample work program to help internal auditors jumpstart a review of big
data in their organization. Note that the list of review activities provided in the sample work
program is not comprehensive, as work programs must be customized to meet the specific needs
of each organization.
Big data systems and reference materials are changing frequently. Therefore, internal audit should
remain focused on using the most appropriate guidance when developing and executing audit
plans and coverage models of big data within their organizations.

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