{"title":"审计数字化转型与内部审计的演进","authors":"Markus Selg, Yohanan Shachmurove","doi":"10.47363/jesmr/2023(4)184","DOIUrl":null,"url":null,"abstract":"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","PeriodicalId":309331,"journal":{"name":"Journal of Economics & Management Research","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Digital Transformation of Auditing and the Evolution of the Internal Audit\",\"authors\":\"Markus Selg, Yohanan Shachmurove\",\"doi\":\"10.47363/jesmr/2023(4)184\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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\",\"PeriodicalId\":309331,\"journal\":{\"name\":\"Journal of Economics & Management Research\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-08-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Economics & Management Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.47363/jesmr/2023(4)184\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Economics & Management Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.47363/jesmr/2023(4)184","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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