Copyright © 2018 Authors. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. International Journal of Engineering & Technology, 7 (4.38) (2018) 908-911 International Journal of Engineering & Technology Website: www.sciencepubco.com/index.php/IJET Research paper Big Data Framework for Auditing Process Siska P. Yudowati1, Andry Alamsyah2 1,2Faculty Economics and Business Telkom University, Bandung, Indonesia Abstract An audit of financial report is a review of the organization financial statement that carried out by the independent and professional in their field which is the Auditor. The Big Data methodology offered a different approach compared to the current audit procedure, which mostly using manual process. Big Data equipped with learning capabilities and automation process in order to achieve better and faster result. Another advantage of using Big Data methodology is to provide comprehensive and multi-dimensional view of the problem. This paper provides a framework to incorporated auditing process and Big Data approach, specifically by mapping the internal and external data source to one of audit process stage, which is risk assessment process. Keywords: Big Data, Audit, Risk Assessment. 1. Introduction Data mining is the application of specific algorithms for extracting The process and the business overview from an organization or company can be seen in a financial report made by the manage- ment and as the party that is responsible for the financial report, the management needs the auditor as an independent party to audit the financial report because of the possibility that such financial report contain misstatements, to ensure the fairness in accordance with Accounting Standards and IFRS, the obligation to give the annual financial report to the government as the taxes supporting data and if it listed at the Indonesian Stock Exchange then they should give the financial report periodically. In digital economy era, currently information related to the eco- nomic and the company business process in the form of data can be obtained through the internet, the website, and social media such as; blog, Facebook, Instagram, Path and WhatsApp. Data that spread over derived from official sources as well as the unofficial one arrayed in structured (internal data) and also unstructured (external data). Audit Data Analytics (ADA) is the analysis of data underlying financial statements, together with related financial or non- financial information, for the purpose of identifying the potential misstatements or risks of material misstatement (Deniz et all, 2015). If information is in the form of data available in a very high amount so that the merger of the data will form groups of data that can give a pattern or trend, these pattern or trend which will give a new view towards the implied information in the data beforehand. The need for analysis, interpretation or the handling of a pattern or trend of the data known as Big Data. Big Data analytics allow the auditor become capable to identify financial reporting, fraud and operational business risk and adjust their approach to give more relevant audit (EY Reporting: Issue 9, 2015). Big data framework is the frame of mind that seen the data from the size, the diversity, the speed, the value, and the processing complexity. Big Data Framework incorporated internal and exter- nal data to audit process. Most internal data are in the form of structured data, where we can find easily in large-scale data ware- house. Meanwhile, the external data sources are in the unstruc- tured form, for example: data from the news, conversation data on social media, forum, and the other media online. Both structured and unstructured data can be processed using data analytics model such as data mining, social network analysis, and text mining. The Big Data approach has the advantages with its ability to learn data pattern. The data pattern found could be used as a learning so that they can predict a pattern or a certain behavior in the future. An example is in the classification model, how we can find the pattern of a positive or negative opinion, with the identification of certain features, then we can group the new opinion data into posi- tive or negative class. Another model is the extraction of im- portant information from documents based on keywords, entities, summaries, and other models in the Text Mining family group. Text Mining is a method of backbones for the extraction of un- structured data from the Internet. In general, there are other im- portant models in Big Data framework for example regression model, cluster, association, and others. 2. State of the Art Auditing Process The Risk Based Audit Process In 2014 Indonesian Institute of Accountants (IIA) decided to adopt on International Standard of Auditing (ISA) and the other profes- sional standards secreted by the International Federation of Ac- countants (IFAC). The difference SPPA (Standards of a Profes- sion Public Accountant) with ISA such as the emphasis on risk in each of the stage of the audit. Thus, the ISA-based audit is a risk- based audit. Risk-based audit containing three key stages. The first stage is to assess the risk, the second stage is responding to the risk and the third stage is reporting. In the first stage of the audit process that is risk assessment, the auditor performs the risk assessment proce- dure and in this stage the auditor identifies and assesses the risk of material misstatement (ISA 200.13) in financial report, by under-