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The Digital Transformation of Auditing and the Evolution of the Internal Audit

2022-10-18 Business & Economics
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Release : 2022-10-18
Genre : Business & Economics
Kind : eBook
Book Rating : 127/5 ( reviews)

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Book Synopsis The Digital Transformation of Auditing and the Evolution of the Internal Audit by : Nabyla Daidj

Download or read book The Digital Transformation of Auditing and the Evolution of the Internal Audit written by Nabyla Daidj. This book was released on 2022-10-18. Available in PDF, EPUB and Kindle. Book excerpt: The main objective of this book is to provide both academics and practitioners with a global vision of the evolution of internal auditing in a fast-changing business landscape driven by digital transformation. Digital transformation has been first associated with the emergence and the development of new technologies (artificial intelligence, blockchain, cloud computing, data analytics, predictive analytics, robotic process automation, IOT, drones etc.). Beyond the technological dimensions, this transformation has several impacts on businesses, organizations and processes and raises several questions for auditing activities. This book explores how digitalization not only has an impact on the audit environment, but also on internal audit practices and methodologies, information technology (IT)/information system (IS) audit, IT governance and risk management. The auditing profession also has to face the same challenges. Auditors should develop new skills. To continue to provide high quality service in such an environment, the methodologies, the process and the tools used for conducting an audit have progressively changed from those applied to the traditional audit. Internal audit, as a key strategic function, must evolve too. Finally, the book also investigates the impact of the COVID-19 pandemic on internal auditing. The author highlights the need for a new vision and renewed forecasting tools. The post-COVID-19 business and corporate world has changed. Internal audit, as a key strategic function, must evolve too.

University Auditing in the Digital Era

2022-04-05 Business & Economics
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Release : 2022-04-05
Genre : Business & Economics
Kind : eBook
Book Rating : 006/5 ( reviews)

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Book Synopsis University Auditing in the Digital Era by : Sezer Bozkus Kahyaoglu

Download or read book University Auditing in the Digital Era written by Sezer Bozkus Kahyaoglu. This book was released on 2022-04-05. Available in PDF, EPUB and Kindle. Book excerpt: This book explores how digital transformation is reshaping the manner in which higher education sectors emerge, work, and evolve and how auditors should respond to this challenging and risky digital audit universe in transforming the higher education system. It serves to help professionals to understand the reality of performing the Chief Audit Executive (CAE) role in today’s evolving business economy, specifically in the higher education sector. It compares and contrasts the stated IIA standards with the challenges and realities auditors may face and provides alternative scenarios to gaining a "seat at the table." This book also provides insight into critical lessons learned when executing the CAE role relevant for digitally transforming universities. The main purpose of this study is to rethink the audit culture in the digital era and reveal the key characteristics that are open for improvement so that digitally transforming universities can be audited according to the higher education standards with a digitally supported value-added audit approach. Based on this approach, the audit culture is reassessed considering the digital university conceptual framework and business model. There are two main points to consider for the digital university work environment: traceability and auditability. In this respect, policy recommendations are made for best practices to achieve value-added digital audits in transforming universities. The book has been written from both the reality and academic perspectives of two experienced authors. Sezer is a past CAE, CEO, and long-term senior internal auditor who has worked in the internal audit role for various listed companies, financial institutions, and government entities. Erman has extensive information technology and university accreditation knowledge in the global higher education sector. This brings a blend of value-added approaches to the readers and speaks to issues about understanding and dealing with audit culture and business evolution in digitally transforming organizations along with the requirements for upholding IIA standards. Geared toward the experienced or new CAE, University Auditing in the Digital Era: Challenges and Lessons for Higher Education Professionals and CAEs can be a tool for all auditors to understand some of the challenges, issues, and potential alternative solutions when executing the role of university auditing. In addition, it can be a valuable reference for university administrators and CIOs, as well as academics and all stakeholders related to the higher education sector.

Auditing and management control systems in the age of big data

2018-11-27T00:00:00+01:00 Business & Economics
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Release : 2018-11-27T00:00:00+01:00
Genre : Business & Economics
Kind : eBook
Book Rating : 041/5 ( reviews)

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Book Synopsis Auditing and management control systems in the age of big data by : Federica De Santis

Download or read book Auditing and management control systems in the age of big data written by Federica De Santis. This book was released on 2018-11-27T00:00:00+01:00. Available in PDF, EPUB and Kindle. Book excerpt: 365.1200

Auditing Ecosystem and Strategic Accounting in the Digital Era

2021-06-14 Business & Economics
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Release : 2021-06-14
Genre : Business & Economics
Kind : eBook
Book Rating : 282/5 ( reviews)

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Book Synopsis Auditing Ecosystem and Strategic Accounting in the Digital Era by : Tamer Aksoy

Download or read book Auditing Ecosystem and Strategic Accounting in the Digital Era written by Tamer Aksoy. This book was released on 2021-06-14. Available in PDF, EPUB and Kindle. Book excerpt: This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective. It covers areas such as internal control, corporate governance, enterprise risk management, sustainability and competition. The contributors of this volume emphasize how strategic approaches in this area help companies in achieving targets. The contributions illustrate how by providing good governance, reliable financial reporting, and accountability, businesses can win a competitive advantage. It further discusses how new technological developments like artificial intelligence (AI), cybersystems, network technologies, financial mobility and smart applications, will shape the future of accounting and auditing for firms.​

Sustainable Finance for Sustainable Development

2024-10-28 Business & Economics
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Release : 2024-10-28
Genre : Business & Economics
Kind : eBook
Book Rating : 834/5 ( reviews)

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Book Synopsis Sustainable Finance for Sustainable Development by : Güler Aras

Download or read book Sustainable Finance for Sustainable Development written by Güler Aras. This book was released on 2024-10-28. Available in PDF, EPUB and Kindle. Book excerpt: Sustainable finance involves making investment decisions that consider not only financial returns, but also environmental, social, and governance factors. Additionally, the role and contribution of sustainable finance mechanisms in the transition to a resilient, low-carbon, and sustainable economy are critical for sustainable development. As a rapidly developing research area where theory and practice intersect, sustainable finance deserves detailed examination from different perspectives. This book addresses current developments in the field, conveying the relevant theories in connection with their practical application. It considers the sustainable finance ecosystem from a broad and integrated viewpoint and presents a comprehensive and cohesive roadmap. It analyzes current issues and evolving theories including, but not limited to, the EU Green Deal, Green taxonomy, impact investing, Environmental Social Governance investing and the carbon and energy markets, offering a cross-disciplinary perspective of the challenges and impact of these concepts. The book tackles key concerns such as the issues with implementing and impacting the efficiency of sustainable finance, greenwashing and related terminology, sustainability rating and the risk context and, Environment Social Governance risk as well as the global regulatory challenge. Further, it highlights the importance of sustainable finance instruments for channeling capital to address climate change and support the Sustainable Development Goals. Analysing and mapping the Sustainable Development Goals against each topic under discussion provides a structure that supports the book's originality. The book is written in an accessible style and will appeal to a wide audience from academics, researchers and advanced students to regulators, standard setters, ESG intermediaries, auditors and policymakers. Güler Aras is a Professor of Finance, Accounting and Sustainability at Yildiz Technical University, Istanbul, Turkey.

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