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Emerging Auditing Perspectives in the Age of the Fourth Industrial Revolution

Emerging Auditing Perspectives in the Age of the Fourth Industrial Revolution

Mahmut Sami Ozturk
Copyright: © 2019 |Pages: 16
ISBN13: 9781522573562|ISBN10: 1522573569|EISBN13: 9781522573579
DOI: 10.4018/978-1-5225-7356-2.ch009
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MLA

Ozturk, Mahmut Sami. "Emerging Auditing Perspectives in the Age of the Fourth Industrial Revolution." Organizational Auditing and Assurance in the Digital Age, edited by Rui Pedro Marques, et al., IGI Global, 2019, pp. 172-187. https://doi.org/10.4018/978-1-5225-7356-2.ch009

APA

Ozturk, M. S. (2019). Emerging Auditing Perspectives in the Age of the Fourth Industrial Revolution. In R. Marques, C. Santos, & H. Inácio (Eds.), Organizational Auditing and Assurance in the Digital Age (pp. 172-187). IGI Global. https://doi.org/10.4018/978-1-5225-7356-2.ch009

Chicago

Ozturk, Mahmut Sami. "Emerging Auditing Perspectives in the Age of the Fourth Industrial Revolution." In Organizational Auditing and Assurance in the Digital Age, edited by Rui Pedro Marques, Carlos Santos, and Helena Inácio, 172-187. Hershey, PA: IGI Global, 2019. https://doi.org/10.4018/978-1-5225-7356-2.ch009

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Abstract

The purpose of this chapter is to investigate the role of audit activities and auditors in Industry 4.0. The preferred methodological approach in the study is a general analysis of auditing in Industry 4.0 in the form of a literature review. According to the purpose of the study, the effect and role of auditing big data, the internet of things, the cloud, artificial intelligence, and other components in Industry 4.0 are investigated. Furthermore, auditing activities that can be implemented in Industry 4.0 are presented as suggestions in the study. The study explains the role of auditing as a whole in Industry 4.0 as a consequence of examining audit activities for each component in Industry 4.0.

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