1st Edition

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

By Nabyla Daidj Copyright 2023
211 Pages 11 B/W Illustrations
by Routledge

211 Pages 11 B/W Illustrations
by Routledge

211 Pages 11 B/W Illustrations
by Routledge

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,... Read more

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

Biography

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