This study aims to determine the effect of internal auditing on the accounting
information quality by the moderating role of big data.
The study relied on the survey list directed to the employees on the Egyptian listed
companies,The study sample is 392 observations.
The Survey Study concluded that there is statistically significant relationship between
Internal Audit and Quality of Accounting Information,There is statistically significant relationship
between Big Data Technology and Quality of Accounting Information andthere is statistically
significant relationship to the impact of big data on the relationship between Internal Audit and
Quality of Accounting Information.
The study recommends the need for institutions to pay attention to new cloud computing
technologies (fog computing, edge computing) to improve the storage, processing and
maintaining the integrity and confidentiality of big data, the need for institutions to commit to
the Egyptian Stock Exchange to follow up on updates in the field of data, Big data and its
application, modifying the courses of accounting departments in Egyptian universities to
accommodate the phenomenon of big data and developing new courses and programs in the
field of big data analytics.