University Auditing In The Digital Era
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University Auditing In The Digital Era
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Author : Sezer Bozkus Kahyaoglu
language : en
Publisher: CRC Press
Release Date : 2022-04-05
University Auditing In The Digital Era written by Sezer Bozkus Kahyaoglu and has been published by CRC Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-04-05 with Business & Economics categories.
This book explores how digital transformation is reshaping the manner in which higher education sectors emerge, work, and evolve and how auditors should respond to this challenging and risky digital audit universe in transforming the higher education system. It serves to help professionals to understand the reality of performing the Chief Audit Executive (CAE) role in today’s evolving business economy, specifically in the higher education sector. It compares and contrasts the stated IIA standards with the challenges and realities auditors may face and provides alternative scenarios to gaining a "seat at the table." This book also provides insight into critical lessons learned when executing the CAE role relevant for digitally transforming universities. The main purpose of this study is to rethink the audit culture in the digital era and reveal the key characteristics that are open for improvement so that digitally transforming universities can be audited according to the higher education standards with a digitally supported value-added audit approach. Based on this approach, the audit culture is reassessed considering the digital university conceptual framework and business model. There are two main points to consider for the digital university work environment: traceability and auditability. In this respect, policy recommendations are made for best practices to achieve value-added digital audits in transforming universities. The book has been written from both the reality and academic perspectives of two experienced authors. Sezer is a past CAE, CEO, and long-term senior internal auditor who has worked in the internal audit role for various listed companies, financial institutions, and government entities. Erman has extensive information technology and university accreditation knowledge in the global higher education sector. This brings a blend of value-added approaches to the readers and speaks to issues about understanding and dealing with audit culture and business evolution in digitally transforming organizations along with the requirements for upholding IIA standards. Geared toward the experienced or new CAE, University Auditing in the Digital Era: Challenges and Lessons for Higher Education Professionals and CAEs can be a tool for all auditors to understand some of the challenges, issues, and potential alternative solutions when executing the role of university auditing. In addition, it can be a valuable reference for university administrators and CIOs, as well as academics and all stakeholders related to the higher education sector.
Auditing Ecosystem And Strategic Accounting In The Digital Era
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Author : Tamer Aksoy
language : en
Publisher: Springer Nature
Release Date : 2021-06-14
Auditing Ecosystem And Strategic Accounting In The Digital Era written by Tamer Aksoy and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-14 with Business & Economics categories.
This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective. It covers areas such as internal control, corporate governance, enterprise risk management, sustainability and competition. The contributors of this volume emphasize how strategic approaches in this area help companies in achieving targets. The contributions illustrate how by providing good governance, reliable financial reporting, and accountability, businesses can win a competitive advantage. It further discusses how new technological developments like artificial intelligence (AI), cybersystems, network technologies, financial mobility and smart applications, will shape the future of accounting and auditing for firms.
Continuous Auditing With Ai In The Public Sector
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Author : Lourens J. Erasmus
language : en
Publisher: CRC Press
Release Date : 2024-09-18
Continuous Auditing With Ai In The Public Sector written by Lourens J. Erasmus and has been published by CRC Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-09-18 with Business & Economics categories.
The effectiveness of internal audit activities is important for the sustainability of change in the public sector. In this sense, the tools and techniques used and the level of competencies of public sector auditors are decisive. This book deals with the effects of current technological developments in the public sector on auditing and risk management activities. Therefore, it is a resource for public internal auditors to create a digital audit strategy based on artificial intelligence (AI) and blockchain-based applications. Institutionalisation of their structures is important for public sector internal auditors. For this, basic requirements, future expectations, and best practices are explained. The digital business model is presented to produce value-added audit findings and outputs that guide public internal auditors and all digital-era stakeholders. This book is a pioneering work based on continuous auditing/continuous monitoring approaches using various AI and blockchain-based tools and techniques. There is nothing more valuable to the success of a public internal auditor than a detailed understanding of the business. The important lesson in developing business knowledge, especially in the new audit universe emerging with digital transformation, is that all auditors must understand that they never finish learning about business processes, risks, and control points in the digital era. They must constantly push themselves to be motivated and learn about the business operations they audit to implement new audit approaches powered by AI. In addition to obtaining up-to-date business information from process owners and stakeholders, public auditors responsible for conducting an AI-based continuous audit programme should also look inside their departments for a different perspective on business information that impacts continuous audit programme phase details and has the potential to add value. It should be noted that the additional source of information begins with your individual audit experience, digital skills, and qualifications.
Handbook Of Big Data And Analytics In Accounting And Auditing
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Author : Tarek Rana
language : en
Publisher: Springer Nature
Release Date : 2023-02-03
Handbook Of Big Data And Analytics In Accounting And Auditing written by Tarek Rana and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-02-03 with Business & Economics categories.
This handbook collects the most up-to-date scholarship, knowledge, and new developments of big data and data analytics by bringing together many strands of contextual and disciplinary research. In recent times, while there has been considerable research in exploring the role of big data, data analytics, and textual analytics in accounting, and auditing, we still lack evidence on what kinds of best practices academics, practitioners, and organizations can implement and use. To achieve this aim, the handbook focuses on both conventional and contemporary issues facing by academics, practitioners, and organizations particularly when technology and business environments are changing faster than ever. All the chapters in this handbook provide both retrospective and contemporary views and commentaries by leading and knowledgeable scholars in the field, who offer unique insights on the changing role of accounting and auditing in today’s data and analytics driven environment. Aimed at academics, practitioners, students, and consultants in the areas of accounting, auditing, and other business disciplines, the handbook provides high-level insight into the design, implementation, and working of big data and data analytics practices for all types of organizations worldwide. The leading scholars in the field provide critical evaluations and guidance on big data and data analytics by illustrating issues related to various sectors such as public, private, not-for-profit, and social enterprises. The handbook’s content will be highly desirable and accessible to accounting and non-accounting audiences across the globe.
Advances In Enterprise Technology Risk Assessment
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Author : Gupta, Manish
language : en
Publisher: IGI Global
Release Date : 2024-10-07
Advances In Enterprise Technology Risk Assessment written by Gupta, Manish and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-10-07 with Computers categories.
As technology continues to evolve at an unprecedented pace, the field of auditing is also undergoing a significant transformation. Traditional practices are being challenged by the complexities of modern business environments and the integration of advanced technologies. This shift requires a new approach to risk assessment and auditing, one that can adapt to the changing landscape and address the emerging challenges of technology-driven organizations. Advances in Enterprise Technology Risk Assessment offers a comprehensive resource to meet this need. The book combines research-based insights with actionable strategies and covers a wide range of topics from the integration of unprecedented technologies to the impact of global events on auditing practices. By balancing both theoretical and practical perspectives, it provides a roadmap for navigating the intricacies of technology auditing and organizational resilience in the next era of risk assessment.
The Logistics Audit
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Author : Piotr Buła
language : en
Publisher: Taylor & Francis
Release Date : 2023-03-01
The Logistics Audit written by Piotr Buła and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-03-01 with Business & Economics categories.
Extraordinary technological progress, but also the experience gained from the global COVID-19 pandemic, force the future vision of the world’s economic development to assume a close coexistence and intense interaction between production (manufacturing) and logistics and supply-chain management. This perspective requires that the current functioning of organizations will have to be radically remodeled so that they can face not only market competition but also the turbulent changes (volatility, uncertainty, complexity, and ambiguity - VUCA) that take place in their close environment. Therefore, in the next few years, one of the most important tools for improving organizations may become industry audits, especially the logistics audit. This book explores the development, methods, and impact of logistics audits on organizations. In a holistic way, the book refers to topics such as internal audit, control, logistics system of enterprises, principles of conducting logistics audit and its problem areas (risk), logistics audit of procurement, production, warehousing, distribution, and supply chains, impact of the digital economy on organizations, and the European market for logistics audit services. Undoubtedly, the greatest asset of this book is that, in international terms, it is the first compact book devoted to the issue of logistics audit. Unique and timely, the book will be an essential resource for academics and postgraduate students of logistics, supply-chain management, and global operations in particular.
Understanding The Digital Transformation Of Socio Economic Technological Systems
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Author : Tessaleno Campos Devezas
language : en
Publisher: Springer Nature
Release Date : 2024-06-20
Understanding The Digital Transformation Of Socio Economic Technological Systems written by Tessaleno Campos Devezas and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-06-20 with Computers categories.
This book is dedicated to the 120th anniversary of economic education at Peter the Great St. Petersburg Polytechnic University (SPbPU). It gathers the best and most recent research materials of scientists from SPbPU’s Institute of Industrial Management, Economics and Trade and their colleagues from other universities. This book reflects many years of experience, unique results and interesting discoveries made by collaborative teams exploring the following issues: engineering economics, sustainable development and other topics related to the digitalization of enterprises, industries and systems; digital transformation of the service market in the face of global challenges; automation of enterprise control systems, digital and data management solutions for business; socio-economic development and territorial management in the era of Industry 4.0, etc. This book offers various views on challenges faced by today's economy and industry that are undoubtedly relevant to readers of almost all categories: from students to practitioners and scientists, but mostly for researchers.
Achieving Sustainable Business Through Ai Technology Education And Computer Science
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Author : Allam Hamdan
language : en
Publisher: Springer Nature
Release Date : 2024-11-07
Achieving Sustainable Business Through Ai Technology Education And Computer Science written by Allam Hamdan and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-11-07 with Computers categories.
This book delves into the relationship between artificial intelligence, technology education, and computer science intersect with sustainable business practices. This book discovers the transformative potential of cutting-edge technologies like artificial intelligence, machine learning, and blockchain across diverse sectors such as health care, education, government services, and digital transformation.
Impact Of Digitalization On Reporting Tax Avoidance Accounting And Green Finance
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Author : Alqatan, Ahmad
language : en
Publisher: IGI Global
Release Date : 2024-04-01
Impact Of Digitalization On Reporting Tax Avoidance Accounting And Green Finance written by Alqatan, Ahmad and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-04-01 with Business & Economics categories.
Digital era reporting undergoes a seismic shift as automation takes center stage. The transition from manual reporting to real-time automated systems enhances precision and efficiency and reduces errors, empowering decision-makers. However, this era of digital reporting brings forth a new set of challenges, from data security and privacy concerns to the imperative need for robust cybersecurity measures. Impact of Digitalization on Reporting, Tax Avoidance, Accounting, and Green Finance delves into this transformative wave, comprehensively exploring its consequences on these critical domains. The book meticulously dissects both the positive and negative repercussions, encapsulating the challenges and opportunities that arise in this era of digital metamorphosis. Navigating tax avoidance in a digitalized world unveils a complex dynamic. Digitalization, on the one hand, empowers tax authorities to access and analyze vast datasets, making it challenging for businesses to engage in tax evasion. On the other hand, sophisticated digital tools provide fertile ground for corporations to devise intricate tax avoidance schemes. Striking a balance becomes paramount, necessitating regulatory measures and international cooperation while addressing ethical dimensions in leveraging technology for tax strategies. The book offers a nuanced understanding of the intricate relationship between digitalization and these critical domains, from business professionals and financial analysts to regulatory bodies and sustainability advocates.
Auditing And Assurance
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Author : Augustine Addo
language : en
Publisher: Apna Book Publisher
Release Date :
Auditing And Assurance written by Augustine Addo and has been published by Apna Book Publisher this book supported file pdf, txt, epub, kindle and other format this book has been release on with Business & Economics categories.
This book is a testament to the power of collaboration and the collective effort of a diverse group of individuals. It is not solely the product of the co-authors, but also the numerous professionals and students who contributed to the development of our ideas and enriched the knowledge presented within. We first express our gratitude to the professional accountants who provided their valuable assistance. Furthermore, we extend our appreciation to the Institute of Chartered Accountants Ghana (ICAG), its members, and the management for their support and expertise in contributing to this creation. We also thank Samuel Acquah of Cape Coast Technical University (CCTU) for his immense assistance in the formatting and proofreading. Additionally, we would like to express our gratitude to the current and past students of ICAG, University of Cape Coast (UCC), Cape Coast Technical University (CCTU), University of Professional Studies Accra (UPSA), Kwame Nkrumah University of Science and Technology (KNUST), University of Ghana (UG) as well as the students of other Universities in Ghana, who provided us with valuable feedback. We are also grateful to our colleagues and friends who provided valuable insights and feedback on various aspects of the book. Their input helped us refine our ideas and ensure that the content was both accurate and relevant to the field of auditing. Lastly, we acknowledge the indispensable support of our families, namely the Addo’s family, Seidu’s family, and Ndori’s family, without whom such a monumental undertaking would not have been possible