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The Digital Transformation of Auditing and the Evolution of the Internal Audit (Hardcover)
Loot Price: R3,842
Discovery Miles 38 420
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The Digital Transformation of Auditing and the Evolution of the Internal Audit (Hardcover)
Series: Finance, Governance and Sustainability
Expected to ship within 12 - 17 working days
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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.
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