This chapter is based on the conceptualization of the use of big data within marketing strategies to improve customer satisfaction. This analysis is undertaken through a bibliometric study to map the actual state of the field, analyze previous trends and predict future research lines. This topic has experienced continuous growth over the last few years, attracting the attention of scholars and managers and becoming significant enough to allow the formers to publish their research in leading journals. Although the research field is still in the development stage, the potential of blockchain is still to be discovered. In the meantime, business processes will be modified, and consumption paradigms will be changed forever.

IntroductionThe aim of this article is to understand the importance of internal audit departments todays—part of corporate governance and guardian of the organisation’s culture and climate—, as well as the opportunities that new technologies offer to increase their effectiveness and efficiency.MethodsTo this end, based on an exhaustive review of the literature, the concepts of internal audit and data analytics are related, and a framework is proposed for the implementation of a technology of these characteristics in an internal audit department.ResultsThe results of the research show that those companies that invest resources in readapting their processes to technological change are likely to obtain better results than those organisations that keep their management procedures obsolete.DiscussionBased on these results, it is concluded that there is a need to consider technological change in internal audit departments, specifically data analytics, to increase the effectiveness and efficiency of audit processes.