Object: The objective of this article is describing the scientific international production focused on the existing relation of big data techniques in the process of financial auditory. Methodology: The research presented here is documentary, based on qualitative analysis and accomplished through systematic review of literature that reflects upon the interaction between both main terms. This was supplemented with a biometrical study related to the main characteristics of composition and temporal increase related with the capabilities of collaboration. Finding: Main results explain in detail that concerns of scientific community have been relatively centered around economic sciences related to management and accounting. Nevertheless, other professional fields like engineering and computational sciences also show interest. Conclusion: It was possible to identify six development lines where the frontier of knowledge can be found. In addition, it was possible to establish a ranking of countries, research magazines with prevalent influence and topics for debating in future research projects.