The term “big data” has changed the way accountants, auditors and fraud examiners look at what used to be rows and rows of Excel spreadsheets, or — before that — what used to be pages and pages of handwritten company ledgers. When we say “big data,” we are not referring to data that is trendy or hot; there aren’t groups of data sets cruising around the web or in our email wearing skinny jeans and tight v-necks. The term “big” describes the vast amount of information lying in the structured and unstructured data every business produces.