The digitalization of companies is a recurrent topic of conversation for managers. Companies are forced to evolve at least as fast as their competitors. They have to review their organization, their processes, and their way of working. This also concerns auditors in terms of their audit strategy and working methods. Digitalization is the tip of the iceberg that represents the increasing reliance on information technology of the company’s information system. Companies have seen new competitors succeed with a digital approach, competitors that have opened new markets or new ways of interacting with their customers, and all business processes can be digitalized. In this new paradigm, auditors have to renew themselves too. Long gone are the days of auditors specializing in one technique, like financial auditors or IT auditors. This makes it a phenomenal opportunity for auditing to renew itself, embracing the vision of the company’s information system: long live the information system auditors! This book proposes you to go step by step from a common understanding of our history of auditing to gradually defining and justifying the impacts of digitalization on the audit strategy and the preparation of audits.

Ngôn ngữ:	eng
Tác giả:	Peret, Philippe
Thông tin nhan đề:	Information System Audit: How to Control the Digital Disruption
Nhà xuất bản:	CRC Press
Loại hình:	Giáo trình, sách tham khảo / Bộ sưu tập: Kế toán kiểm toán
Mô tả vật lý:	251p.
Năm xuất bản:	2023