审计数字化转型与内部审计的演进

Markus Selg, Yohanan Shachmurove
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引用次数: 0

摘要

本书讨论了审计的数字化转型及其对内部审计的影响。它提出了数字化是否显著影响内部审计实践和方法、信息技术/信息系统审计、It治理和风险管理的问题。内部审计,特别是IT审计,涉及公司战略和一致性、公司治理、IT治理、敏捷性、风险管理和遵从性
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The Digital Transformation of Auditing and the Evolution of the Internal Audit
This book discusses the digital transformation of auditing and its impacts on internal audits. It poses the question of whether digitalization significantly impacts internal audit practices and methodologies, information technology/information system audit, IT governance, and risk management. Internal audit, particularly IT audit, addresses corporate strategy and alignment, corporate governance, IT governance, agility, risk management, and compliance
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