“Data analytics are regarded as indispensable in enhancing auditor performance in the era of rapid technology advancements and Big Data. We examine the extent to which social support facilitates internal auditor adoption of data analytics, and whether the use of data analytics is associated with performance. … We document that peer social support developed through coparticipation in company trainings, accelerates the adoption of data analytics in various internal audit tasks including continuous auditing, communication, aligning risks and controls, and aligning data analytics with business control objectives.”

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