Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to adapt to these changes, issues have arisen that lead to a decrease in the auditing effectiveness and efficiency, leading to a greater dissatisfaction among users. More research is needed to provide effective management and mitigation of the risk associated to organizational transactions and to assign a more reliable and accurate character to the execution of business transactions and processes. Organizational Auditing and Assurance in the Digital Age is an essential reference source that discusses challenges, identifies opportunities, and presents solutions in relation to issues in auditing, information systems auditing, and assurance services and provides best practices for ensuring accountability, accuracy, and transparency. Featuring research on topics such as forensic auditing, financial services, and corporate governance, this book is ideally designed for internal and external auditors, assurance providers, managers, risk managers, academicians, professionals, and students.

This book tackles the question of how tourism development and suitable policies can be used to promote sustainable development in Low-Density Territories (LDTs). The respective chapters, written by prominent experts, identify the problems associated with LDTs; highlight the comparative advantages of these territories with regard to tourism; propose methodologies for assessing the impact of tourism; and present case studies on the application of sustainable policies in tourism. Given its scope, it will be especially interesting for academics and researchers investigating LDTs and sustainable tourism, and for policymakers interested in developing these territories. LDTs represent an economic challenge, especially because most of them are home to an increasingly ageing population unable to pursue economic development. In these territories, tourism is emerging as an excellent opportunity to promote innovative dynamics, to lure investment, and to attract new people. However, it is important to promote sustainable tourism, which preserves the environment and communities' quality of life. The Chapter "Tourism, immigrants and lifestyle entrepreneurship: The (In)coming of people as a key factor for sustainability of low-density territories - A case study in Portugal" is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.

The recent global financial and economic crisis has had surprising effects on several economies worldwide. This global event has promoted the discussion on how ethical, transparent, and rigorous the accountability of public sector institutions is. However, public manager accountability is translated into a vision that goes beyond its sphere of activity, demanding information on how public resources have been managed based on the maximization of social welfare and sustainable development. Tools, Strategies, and Practices for Modern and Accountable Public Sector Management is an essential reference source that discusses the process behind how public resources are managed as well as how they are coordinated to achieve collective success. Featuring research on topics such as corporate responsibility, fiscal accountability, and public administration, this book is ideally designed for researchers, managers, financial authorities, auditors, public managers, public administrators, regulatory authorities, accountants, professionals, and students involved with the accountability and reform of public management in local governments.

This book tackles the question of how tourism development and suitable policies can be used to promote sustainable development in Low-Density Territories (LDTs). The respective chapters, written by prominent experts, identify the problems associated with LDTs; highlight the comparative advantages of these territories with regard to tourism; propose methodologies for assessing the impact of tourism; and present case studies on the application of sustainable policies in tourism. Given its scope, it will be especially interesting for academics and researchers investigating LDTs and sustainable tourism, and for policymakers interested in developing these territories. LDTs represent an economic challenge, especially because most of them are home to an increasingly ageing population unable to pursue economic development. In these territories, tourism is emerging as an excellent opportunity to promote innovative dynamics, to lure investment, and to attract new people. However, it is important to promote sustainable tourism, which preserves the environment and communities' quality of life. The Chapter "Tourism, immigrants and lifestyle entrepreneurship: The (In)coming of people as a key factor for sustainability of low-density territories - A case study in Portugal" is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.

The recent global financial and economic crisis has had surprising effects on several economies worldwide. This global event has promoted the discussion on how ethical, transparent, and rigorous the accountability of public sector institutions is. However, public manager accountability is translated into a vision that goes beyond its sphere of activity, demanding information on how public resources have been managed based on the maximization of social welfare and sustainable development. Tools, Strategies, and Practices for Modern and Accountable Public Sector Management is an essential reference source that discusses the process behind how public resources are managed as well as how they are coordinated to achieve collective success. Featuring research on topics such as corporate responsibility, fiscal accountability, and public administration, this book is ideally designed for researchers, managers, financial authorities, auditors, public managers, public administrators, regulatory authorities, accountants, professionals, and students involved with the accountability and reform of public management in local governments.

Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to adapt to these changes, issues have arisen that lead to a decrease in the auditing effectiveness and efficiency, leading to a greater dissatisfaction among users. More research is needed to provide effective management and mitigation of the risk associated to organizational transactions and to assign a more reliable and accurate character to the execution of business transactions and processes. Organizational Auditing and Assurance in the Digital Age is an essential reference source that discusses challenges, identifies opportunities, and presents solutions in relation to issues in auditing, information systems auditing, and assurance services and provides best practices for ensuring accountability, accuracy, and transparency. Featuring research on topics such as forensic auditing, financial services, and corporate governance, this book is ideally designed for internal and external auditors, assurance providers, managers, risk managers, academicians, professionals, and students.