MARC details
| 000 -LEADER |
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| fixed length control field |
02294nam a22002057a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20240207195925.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
240207b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781032103914 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
657.458 |
| Item number |
DAI |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Daidj, Nabyla |
| 245 ## - TITLE STATEMENT |
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| Title |
The digital transformation of auditing and the evolution of the internal audit |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Name of publisher, distributor, etc. |
Routledge |
| Place of publication, distribution, etc. |
Oxan |
| Date of publication, distribution, etc. |
2023 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
xii, 195 p. |
| 365 ## - TRADE PRICE |
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| Price type code |
GBP |
| Price amount |
120.00 |
| 490 ## - SERIES STATEMENT |
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| Series statement |
Finance, Governance and Sustainability |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
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.<br/><br/>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.<br/><br/>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.<br/><br/>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.<br/><br/>(https://www.routledge.com/The-Digital-Transformation-of-Auditing-and-the-Evolution-of-the-Internal/Daidj/p/book/9781032103914) |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Auditing, Internal |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Auditing--Technological innovations |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Koha item type |
Book |
| Source of classification or shelving scheme |
Dewey Decimal Classification |