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

ISBN-13: 9781032103914 / Angielski / Twarda / 2022 / 200 str.

Nabyla Daidj

Opis

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. The book also investigates the impact of the COVID-19 pandemic on internal auditing.

Spis treści

Introduction 1. An historical perspective of internal audit: the impact of digital transformation 2. Aligning internal audit with the organization’s strategy 3. IT governance, risks and compliance 4. The evolution of auditing methodologies 5. The evolution of IT/IS audit activities in the digital era: the impact of technology-enabled internal audit 6. The impact of the COVID-19 crisis on internal audit function and related activities

O autorze

Nabyla Daidj (PhD, HDR) is Associate Professor of Strategic Management and Management Information Systems (MIS) at Institut Mines-Télécom Business School, Paris, France.