The Digital Transformation of Auditing and the Evolution of the Internal Audit

Autorentext

Nabyla Daidj (PhD, HDR) is Associate Professor of Strategic Management and Management Information Systems (MIS) at Institut Mines-Télécom Business School, Paris, France.

Klappentext

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. The book also investigates the impact of the COVID-19 pandemic on internal auditing.

Inhalt

Introduction 1. An historical perspective of internal audit: the impact of digital transformation 2. Aligning internal audit with the organization's strategy 3. IT governance, risks and compliance 4. The evolution of auditing methodologies 5. The evolution of IT/IS audit activities in the digital era: the impact of technology-enabled internal audit 6. The impact of the COVID-19 crisis on internal audit function and related activities