[PDF] University Auditing In The Digital Era eBook

Author : Sezer Bozkus Kahyaoglu
Publisher : CRC Press
Page : 190 pages
File Size : 41,91 MB
Release : 2022-04-05
Category : Business & Economics
ISBN : 1000563006

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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.

Author : Tamer Aksoy
Publisher : Springer Nature
Page : 436 pages
File Size : 29,6 MB
Release : 2021-06-14
Category : Business & Economics
ISBN : 3030726282

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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.​

Author : Nabyla Daidj
Publisher : Taylor & Francis
Page : 142 pages
File Size : 27,70 MB
Release : 2022-10-18
Category : Business & Economics
ISBN : 1000781127

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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.

Author : Lourens J. Erasmus
Publisher : CRC Press
Page : 232 pages
File Size : 50,66 MB
Release : 2024-09-18
Category : Business & Economics
ISBN : 104011430X

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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.

Author : Ian Reid
Publisher : LAP Lambert Academic Publishing
Page : 372 pages
File Size : 48,1 MB
Release : 2011-02
Category :
ISBN : 9783843390125

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At the beginning of the twenty-first century, the Australian Universities Quality Agency (AUQA) audited Australian universities. At the same time, universities were increasingly using online learning technologies. Little has been written about how these two significant changes in teaching and learning might be acting and interacting at a time of increasing focus by universities on the educational marketplace. This book investigates the AUQA audits of three Australian universities which had different locations in the Australian higher education marketplace and had different approaches to the use of online technologies. Reid uses Critical Discourse Analysis (CDA) to analyse a wide range of artefacts by and about the universities. It is argued that AUQA's audits do not support institutions' various market positionings, but rather provide the imprimatur of 'brand Australia' by producing representations of each institution that are safe and amenable to the audit process. The bounding and limiting effect of the 'quality university' discourse over the outward reaching 'online university' discourse resulted in the three universities being represented in increasingly isomorphic ways.

Author : Eldar Maksymov
Publisher :
Page : 0 pages
File Size : 36,65 MB
Release : 2023-06-15
Category :
ISBN :

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This text employs conversational language, realistic examples, and real-world scenarios for class discussion to equip students with the information and skillsets needed in their future careers in auditing and related fields. Its relatable nature and carefully created pedagogy makes it an excellent resource for in-person classes, distance learnin

Author : Salah A. Al-Sharhan
Publisher : Springer
Page : 634 pages
File Size : 36,86 MB
Release : 2018-10-23
Category : Computers
ISBN : 3030021319

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This book constitutes the refereed conference proceedings of the 17th IFIP WG 6.11 Conference on e-Business, e-Services and e-Society, I3E 201, held in Kuwait City, Kuwait, in October/November 2018. The 65 revised full papers presented were carefully reviewed and selected from 99 submissions. Topics of interest include, amongst others, the following: social media; information systems; marketing and communications; management and operations; public administration; economics, sociology, and psychology; e-finance, e-banking, and e-accounting; computer science and computer engineering; and teaching and learning.

Author : Rui Pedro Marques
Publisher : Business Science Reference
Page : 0 pages
File Size : 44,42 MB
Release : 2019
Category : Auditing, Internal
ISBN : 9781522573562

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"This book discusses at an international level the challenges and developments in the auditing field to ensure the auditing quality despite the continuous changes on IT and market requirements (supervisors, shareholders, stakeholders, among others). It also fills a gap in the areas related to information systems auditing and continuous assurance on businesses processes"--

Author : Simon Grima
Publisher : Emerald Group Publishing
Page : 254 pages
File Size : 31,82 MB
Release : 2022-09-15
Category : Business & Economics
ISBN : 1803829818

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The New Digital Era's two volumes highlight the new social and economic policies that are needed to balance the effects on social and economic life and prevent possible conflicts between individuals and societies in the wake of the COVID-19 pandemic and digitalisation.