Auditing Transformation
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Auditing Transformation
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Author : Jan Marton
language : en
Publisher: Taylor & Francis
Release Date : 2023-08-25
Auditing Transformation written by Jan Marton and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-25 with Business & Economics categories.
This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.
Auditing Transformation
DOWNLOAD
Author : Jan Marton
language : en
Publisher: Taylor & Francis
Release Date : 2023-08-25
Auditing Transformation written by Jan Marton and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-25 with Business & Economics categories.
This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.
The Digital Transformation Of Auditing And The Evolution Of The Internal Audit
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Author : Nabyla Daidj
language : en
Publisher: Taylor & Francis
Release Date : 2022-10-18
The Digital Transformation Of Auditing And The Evolution Of The Internal Audit written by Nabyla Daidj and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-18 with Business & Economics categories.
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, 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. 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. 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.
Auditing In The Industry 4 0
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Author : David Port
language : en
Publisher: GRIN Verlag
Release Date : 2022-02-08
Auditing In The Industry 4 0 written by David Port and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-02-08 with Business & Economics categories.
Document from the year 2019 in the subject Business economics - Revision, Auditing, , language: English, abstract: Digitalization poses a major challenge for companies. Auditors are also affected by this, because they have to understand what changes are taking place and meet the new expectations of their clients. What exactly is the impact of digitalization on the work of auditors? What technological changes does the industry itself need to make? How will the requirements for accountants change? David Port proves why the digital transformation is also necessary for the auditing industry. In particular, an adjustment of the job description and the service portfolio, the competencies and the training of the examiners is necessary. Port presents a solution for practical implementation. From the content: - technology; - paradigm shift; - Accounting; - expectations; - competitiveness; -Data Privacy
Agile Audit Transformation And Beyond
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Author : Toby DeRoche
language : en
Publisher: CRC Press
Release Date : 2022-07-13
Agile Audit Transformation And Beyond written by Toby DeRoche and has been published by CRC Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-07-13 with Business & Economics categories.
Auditing at the speed of risk requires internal auditors to rethink the way we work. Agile auditing provides a path forward that blends the best elements from agile project management and internal audit best practices. Leaders in internal audit are ready to incorporate an agile audit mindset in their departments, but most of the available resources provide theoretical ideas. Even when outside consultants lead an agile transition, the consultants primarily focus on adding agile ceremonies without addressing the fundamental mindset change required for an agile audit transformation. This book provides a practical guide for audit leaders to follow as a playbook for implementing agile across their department, impacting every facet of the audit lifecycle, and addressing the mental shift required for making a lasting change. Every chapter includes discussion questions to facilitate discourse or just to help you analyze your own department. Next, we look at a typical internal audit department as they attempt the transition from a traditional audit methodology to agile auditing so we can learn from their missteps and successes. The guidance in Agile Audit Transformation and Beyond includes the basics of agile auditing, practical directions for shifting each phase of the audit life cycle, common hurdles faced during the transition, and forward-looking thought leadership on expanding beyond internal audit into agile assurance.
Digital Transformation In Accounting And Auditing
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Author : Arif Perdana
language : en
Publisher: Springer Nature
Release Date : 2024-02-26
Digital Transformation In Accounting And Auditing written by Arif Perdana and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-02-26 with Business & Economics categories.
This book elucidates the digital transformation of accounting by examining the countless challenges academic institutions encounter in the wake of technological progress. This underscores the importance of accountants in enhancing their skill set to align with today’s evolving digital landscape. The text evaluates cutting-edge technologies, such as artificial intelligence, data analytics, and blockchain, exploring their impact on accounting decision-making processes. Through a comprehensive analysis of the intersection between these technologies and diverse industrial sectors, this book illuminates the distinctive challenges and possibilities. The book provides an essential reference for professionals and scholars seeking a thorough understanding of accounting domain in the digital age.
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.
Accounting Change In The Period Of Economic Transformation In Poland And Lithuania
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Author : Irena Sobańska
language : en
Publisher:
Release Date : 2004
Accounting Change In The Period Of Economic Transformation In Poland And Lithuania written by Irena Sobańska and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Accounting categories.
Statistical Techniques For Analytical Review In Auditing
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Author : Kenneth W. Stringer
language : en
Publisher: *Ronald Press
Release Date : 1986-02-18
Statistical Techniques For Analytical Review In Auditing written by Kenneth W. Stringer and has been published by *Ronald Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1986-02-18 with Business & Economics categories.
The technique enables the independent auditor to integrate the concepts of materiality and audit risk as set out in SAS 47 and permits effective use of sophisticated techniques without requiring a mathematics background. It is easy-to-use, includes extra math and graphics functions and can be interfaced with the Lotus 1-2-3.
Transformation Of Naot
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Author : Tanzania. Ofisi ya Taifa ya Ukaguzi
language : en
Publisher:
Release Date : 2014
Transformation Of Naot written by Tanzania. Ofisi ya Taifa ya Ukaguzi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Finance, Public categories.