This open access book discusses the most modern approach to auditing complex digital systems and technologies. It combines proven auditing approaches, advanced programming techniques and complex application areas, and covers the latest findings on theory and practice in this rapidly developing field. Especially for those who want to learn more about novel approaches to testing complex information systems and related technologies, such as blockchain and self-learning systems, the book will be a valuable resource. It is aimed at students and practitioners who are interested in contemporary technology and managerial implications.

Offers a refreshing, contemporary and European perspective on IT auditing Explores and presents best practices from around the world Covers a blend of academic and non-academic perspectives in the areas of strategic information systems management This book is open access, which means that you have free and unlimited access

Autorentext

Egon Berghout, is leading the consultancy practice of the Information Management Institute, which supports senior management in the governance of digital endeavours. He is also part-time academic director of the IT Auditing & Advisory program at Erasmus University and part-time full professor of Information Systems at the University of Groningen. He is co-founder and past-president of the Benelux AIS Chapter, initiator of the European CIOnet research paper of the year election and senior editor of Information System Management journal. Egon authored several academic books, including the popular GQM-approach for software development and quality management. He also serves as digital and financial non-executive board member in several organizations.

Rob Fijneman, Since 2004 he is professor of IT auditing at Tilburg University and the TIAS School for Business and Society. He leads the Executive Master of Science in IT auditing at TIAS. Rob is a seasoned IT audit professional working since 1986 in the international IT assurance and advisory practice of KPMG. He served multiple global companies both as an IT audit partner or as an advisor to the Board regarding Technology programs, IT Governance and controls and compliance. Currently he works for international audit clients out of Switzerland.

Lennard Hendriks**,** is a Partner at EY and an advisor on IT risk management and internal control to a large number of multinationals with listings in amongst others the Netherlands, the United States and Germany. Lennard manages (large) programs, and performs Quality Assurance assignments as well as sundry IT Audit activities on a regular basis. As a lecturer he is affiliated to the post graduate IT Auditing & Advisory program at the university of Rotterdam, and he is a regular speaker at the Erasmus school for Accounting & Assurance.

Mona de Boer, is Partner Data & Technology at PwC Netherlands, where she leads the Responsible AI & Digital Ethics practice. Mona is Chair of the Algorithm Assurance expert group of the professional association for IT-auditors in the Netherlands (NOREA) and affiliated with the University of Amsterdam as a lecturer and PhD researcher.

Bert-Jan Butijn, has conducted his Ph.D. research at the Jheronimus Academy of Data Science in the field of blockchain technology. He is currently employed as Postdoctoral researcher at the Erasmus School of Accountancy and Assurance. IT has always been of great interest to him.

Inhalt
Chapter 1. Auditing Advanced Information Systems and Technologies in a Modern Digital World.- Chapter 2. Auditing Complexity.- Chapter 3. Introduction to Advanced Information Technology.- Chapter 4. The Intercompany Settlement Blockchain: Benefits, Risks and Internal IT Controls.- Chapter 5. Understanding Algorithms.- Chapter 6. Keeping Control on Deep Learning Image Recognition Algorithms.- Chapter 7. Algorithm Assurance: Auditing Applications of Artificial Intelligence.- Chapter 8. Demystifying Public Cloud Auditing for IT Auditors.- Chapter 9. Process Mining for Detailed Process Analysis.