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.
Author(s): Philippe Peret
Series: Security, Audit and Leadership Series
Publisher: CRC Press
Year: 2022
Language: English
Pages: 273
City: Boca Raton
Cover
Half Title
Series Page
Title Page
Copyright Page
Dedication
Contents
About the author
Preface
1. Audit
1.1. Legacy
1.2. Regulation, controls, and audits
1.3. Audit and digital transformation
Bibliography
2. Information system
2.1. Information
2.2. Information systems
2.3. IT impact on information systems
Bibliography
3. Information system audit
3.1. Challenges
3.2. Different types of audits
3.3. Digitalization
Bibliography
4. Legal risks
4.1. Sui generis risks
4.2. Identification and prevention
4.3. International context and innovation
Bibliography
5. Operational risks
5.1. Processes
5.2. Data
5.3. Digital impact
Bibliography
6. IT processes
6.1. Administrative processes
6.2. Service management
6.3. Project management
7. Human uncertainties
7.1. Unintentional acts
7.2. Intentional acts
7.3. Security
7.4. Forensic
Bibliography
8. IT risks
8.1. Geographical coverage
8.2. Data mobility
8.3. Media mobility
8.4. Are it induced risks new?
Bibliography
9. Confidence
9.1. Short-term confidence
9.2. Medium-term confidence
9.3. Long-term confidence
Bibliography
10. Risks management
10.1. Enterprise risks
10.2. Operational risks
10.3. Technical risks
Bibliography
11. Information system audit strategy
11.1. Back to basics on audit strategy
11.2. Digitalization and audit strategy
11.3. Information system risks due to its complexity
12. Performing audits
12.1. Back to basics on audit planning
12.2. Information system audit planning
12.3. Achieving reasonable assurance
Bibliography
Index
