000			02294nam a22002057a 4500
005			20240207195925.0
008			240207b |||||||| |||| 00| 0 eng d
020			_a9781032103914
082			_a657.458 _bDAI
100			_aDaidj, Nabyla _914075
245			_aThe digital transformation of auditing and the evolution of the internal audit
260			_bRoutledge _aOxan _c2023
300			_axii, 195 p.
365			_aGBP _b120.00
490			_aFinance, Governance and Sustainability
520			_aThe 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. (https://www.routledge.com/The-Digital-Transformation-of-Auditing-and-the-Evolution-of-the-Internal/Daidj/p/book/9781032103914)
650			_aAuditing, Internal _915390
650			_aAuditing--Technological innovations _915391
942			_cBK _2ddc
999			_c5808 _d5808