This book discusses in the traditional internal auditing roles from assurance provider to their emerging roles as advisors. Specifically, the book delves on auditing organizational culture, management support, external auditors' reliance on internal auditors, fraud detection and prevention, risk management, corporate governance and embracing emerging technologies. The book material intends to deliver the opportunities and threats to the internal auditing profession in view of transformation that is taking place in terms of control systems, governance and technology. It discusses some examples, short cases, practices, review of research surveys and studies, the level of influence and demanded restructure in the internal auditing profession. It contains 10 book chapters contributed by researchers from various countries.
The book may serve a broader audience including researchers, academics and advanced students and audit practitioners, The book would be equally useful to auditing firms, and regulators.
- Role of Big Data and Analytics in Auditing
- Understanding Risks for Big Data Auditing
- Will Artificial Intelligence (AI) Replace Accountants and Auditors in the Future?
- Impact of Digitalization on Audit Profession and in Auditing
- Leveraging Deep Learning Frameworks to Do Auditing at Scale
- Big Data, Benford’s Law and Financial Analytics
- Big Data and Human Resources Auditing