Organizational Auditing and Assurance in the Digital Age

Organizational Auditing and Assurance in the Digital Age

Rui Pedro Marques (University of Aveiro, Portugal), Carlos Santos (University of Aveiro, Portugal) and Helena Inácio (University of Aveiro, Portugal)
Release Date: February, 2019|Copyright: © 2019 |Pages: 404
ISBN13: 9781522573562|ISBN10: 1522573569|EISBN13: 9781522573579|DOI: 10.4018/978-1-5225-7356-2


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.

Topics Covered

The many academic areas covered in this publication include, but are not limited to:

  • Audit
  • Big Data
  • Corporate Governance
  • Decision Making
  • Financial Services
  • Forensic Auditing
  • Fraud Risk Assessment
  • Internal Control Systems
  • ISO Standards
  • Mobile Cloud Computing
  • Open Source Software

Table of Contents and List of Contributors

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