SYNOPSIS: Big Data now pervades every sector and function of the global economy.
This paper focuses on the gaps between Big Data and the current capabilities of data
analysis in continuous auditing (CA). It identifies four dimensions of Big Data and five
subsequent gaps: namely, data consistency, integrity, aggregation, identification, and
confidentiality. For each gap, the paper outlines challenges and possible solutions
derived from traditional data systems, which can be further applied to CA systems in an
era of Big Data.