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DOI: 10.4121/fcfdd1db-b653-4647-9533-11d9231d3e7d

Ramadhan, Mochammad Gilang; Janssen, Marijn; van der Voort, Haiko (2025): Data underlying the PhD thesis: A Principle-based Framework for Audit Analytics Implementation. Version 1. 4TU.ResearchData. dataset. https://doi.org/10.4121/fcfdd1db-b653-4647-9533-11d9231d3e7d.v1

Categories

• Accounting, Auditing and Accountability
• Policy and Administration
• Commerce, Management, Tourism and Services
• Studies in Human Society

Keywords

Audit Analytics Case Study Framework Implementation Informed Consent Initial Coding Interview MICMAC-ISM Pattern Coding

Licence

CC BY-NC-SA 4.0

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by Mochammad Gilang Ramadhan , Marijn Janssen , Haiko van der Voort

This research aims to develop a principle-based framework for audit analytics implementation, which addresses the challenges of AA implementation and acknowledges its socio-technical complexities and interdependencies among challenges. This research relies on mixed methods to capture the phenomena from the research’s participants through various approaches, i.e., MICMAC-ISM, case study, and interview with practitioners, with literature exploration as the starting point. The raw data collected consists of multimedia data (audio and video recordings of interviews and focused group discussion), which is then transformed into a text file (transcript), complemented with a softcopy of the documents from the case study object.

The published data in this dataset, consists of the summarized or analyzed data, as the raw data (including transcript) is not allowed to be published according to the decision by the Human Research Ethics Committee pertinent to this research (Approval #1979, 14 February 2022). This dataset's published data are text files representing the summarized/analyzed raw data as an online appendices to the thesis.

History

• 2025-03-28 first online, published, posted

Publisher

4TU.ResearchData

Format

Text file (Microsoft Word)

Associated peer-reviewed publication

Transforming the Internal Audit Function (IAF): An Integrated MICMAC-ISM Approach for Unravelling the Relationship Among Challenges

Funding

• Indonesia Endowment Fund for Education (grant code LOG2429202221533732) LPDP

Organizations

The Ministry of Finance - Inspectorate General (Indonesia)
Lembaga Pengelola Dana Pendidikan - LPDP (Indonesia)
TU Delft, Faculty of Technology Policy and Management, Department of Engineering, Systems and Services, (Delft, the Netherlands)