The major goal of this research is to investigate the difficulties associated with Big Data transformation on the audit process in Malaysian organisations, particularly in the financial sector. The researcher aimed to investigate the issues associated with Big Data in relation to the audit process since this might have an impact on the operation of organisations in Malaysia. To this purpose, the researcher conducted this study. For the data collection, the researcher employed the principal way of investigation. In this study, we looked at four key variables that have a substantial impact on the audit process in the era of Big Data. These variables include the problem of privacy legislation, data complexity, security considerations, and the adjustment of audit standards

: Audit Process in era of Big Data, Privacy Law, Data Complexity, Security Consideration, Audit Standard Alteration