* Structured approach from fundamental knowledge to entanglements between the concepts and the business needs * Simple and straight to the point presentation with diagrams and figures to help the understanding * Key points to take into account to design and implement an audit strategy based on company size * An overarching book on audit providing links between the different ways to audit a company * No boring or complex audit technical knowledge nor IT technical knowledge * Historical backgrounds to demonstrate that if the digital wave is new however the underlying risks are not.