Organizational Auditing and Assurance in the Digital Age

Organizational Auditing and Assurance in the Digital Age PDF Author: Marques, Rui Pedro
Publisher: IGI Global
ISBN: 1522573577
Category : Business & Economics
Languages : en
Pages : 426

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Book Description
Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to adapt to these changes, issues have arisen that lead to a decrease in the auditing effectiveness and efficiency, leading to a greater dissatisfaction among users. More research is needed to provide effective management and mitigation of the risk associated to organizational transactions and to assign a more reliable and accurate character to the execution of business transactions and processes. Organizational Auditing and Assurance in the Digital Age is an essential reference source that discusses challenges, identifies opportunities, and presents solutions in relation to issues in auditing, information systems auditing, and assurance services and provides best practices for ensuring accountability, accuracy, and transparency. Featuring research on topics such as forensic auditing, financial services, and corporate governance, this book is ideally designed for internal and external auditors, assurance providers, managers, risk managers, academicians, professionals, and students.

Organizational Auditing and Assurance in the Digital Age

Organizational Auditing and Assurance in the Digital Age PDF Author: Marques, Rui Pedro
Publisher: IGI Global
ISBN: 1522573577
Category : Business & Economics
Languages : en
Pages : 426

Get Book Here

Book Description
Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to adapt to these changes, issues have arisen that lead to a decrease in the auditing effectiveness and efficiency, leading to a greater dissatisfaction among users. More research is needed to provide effective management and mitigation of the risk associated to organizational transactions and to assign a more reliable and accurate character to the execution of business transactions and processes. Organizational Auditing and Assurance in the Digital Age is an essential reference source that discusses challenges, identifies opportunities, and presents solutions in relation to issues in auditing, information systems auditing, and assurance services and provides best practices for ensuring accountability, accuracy, and transparency. Featuring research on topics such as forensic auditing, financial services, and corporate governance, this book is ideally designed for internal and external auditors, assurance providers, managers, risk managers, academicians, professionals, and students.

Complex Systems and Sustainability in the Global Auditing, Consulting, and Credit Rating Agency Industries

Complex Systems and Sustainability in the Global Auditing, Consulting, and Credit Rating Agency Industries PDF Author: Nwogugu, Michael I. C.
Publisher: IGI Global
ISBN: 1799874206
Category : Business & Economics
Languages : en
Pages : 320

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Book Description
Current and future issues in the global accounting/consulting, business opportunity, and credit rating agency (CRA) industries can have significant multiplier-effects on international trade, sustainable growth, and compliance (as physical phenomena). These three industries are among the most international and human-capital-intensive of all service industries. In these industries, analysis of business models and industry dynamics can provide insights about how human-computer interaction (HCI) and contract theory affect the evolution of financial market ecosystems and cross-border information flows, and how business models, work-allocation mechanisms, and liability allocation can evolve to manage change. An often-overlooked issue is that non-performing loans (NPLs), sustainability, and CRA efficiency can be significantly affected by business processes, corporate strategy, and HCI in industry ecosystems, multinational corporations (MNCs), and economic systems. Complex Systems and Sustainability in the Global Auditing, Consulting, and Credit Rating Agency Industries compares these three industries and introduces theories of public policy and “inter-business” processes. The book links industry structure, complex systems (including networks), behavioral game theory, structural changes, and antitrust problems to sustainability and the efficiency of pollution-remediation systems. The book introduces new “informal algorithms” and business/resource-allocation models that solve social-choice problems, and also contravene “impossibility theorems” that are at the core of modern computer science and mechanism design. This book is essential for professors and masters/PhD-level students and employees (in industry, financial services, research institutes, consulting firms, and government agencies) who are interested in industrial mathematics and theoretical computer science.

Proceedings of the 2023 International Conference on Finance, Trade and Business Management (FTBM 2023)

Proceedings of the 2023 International Conference on Finance, Trade and Business Management (FTBM 2023) PDF Author: Amalendu Bhunia
Publisher: Springer Nature
ISBN: 9464632984
Category : Business & Economics
Languages : en
Pages : 609

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Book Description
This is an open access book. Finance and trade are the keys to the world's continued economic and social development. Studying finance and trade can help us better understand how the world works. In addition, business management is crucial for an enterprise and a country's sustainable development. The conference mainly focused on research fields such as finance, trade, and business management. The 2023 International Conference on Finance, Trade, and Business Management(FTBM2023)will be held on September 22-24, 2023 by ZOOM. The purpose of the conference is to provide a chance for experts and scholars engaged in finance, trade, and business management-related research to exchange scientific research results and cutting-edge technologies, understand academic development trends, broaden research ideas, strengthen academic research and discussions, and promote cooperation in the industrialization of academic achievements. We sincerely invite experts, scholars, business people, and other relevant people from universities and scientific research institutions at home and abroad to attend the conference!

Continuous Auditing with AI in the Public Sector

Continuous Auditing with AI in the Public Sector PDF Author: Lourens J. Erasmus
Publisher: CRC Press
ISBN: 104011430X
Category : Business & Economics
Languages : en
Pages : 232

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Book Description
The effectiveness of internal audit activities is important for the sustainability of change in the public sector. In this sense, the tools and techniques used and the level of competencies of public sector auditors are decisive. This book deals with the effects of current technological developments in the public sector on auditing and risk management activities. Therefore, it is a resource for public internal auditors to create a digital audit strategy based on artificial intelligence (AI) and blockchain-based applications. Institutionalisation of their structures is important for public sector internal auditors. For this, basic requirements, future expectations, and best practices are explained. The digital business model is presented to produce value-added audit findings and outputs that guide public internal auditors and all digital-era stakeholders. This book is a pioneering work based on continuous auditing/continuous monitoring approaches using various AI and blockchain-based tools and techniques. There is nothing more valuable to the success of a public internal auditor than a detailed understanding of the business. The important lesson in developing business knowledge, especially in the new audit universe emerging with digital transformation, is that all auditors must understand that they never finish learning about business processes, risks, and control points in the digital era. They must constantly push themselves to be motivated and learn about the business operations they audit to implement new audit approaches powered by AI. In addition to obtaining up-to-date business information from process owners and stakeholders, public auditors responsible for conducting an AI-based continuous audit programme should also look inside their departments for a different perspective on business information that impacts continuous audit programme phase details and has the potential to add value. It should be noted that the additional source of information begins with your individual audit experience, digital skills, and qualifications.

Research Anthology on Architectures, Frameworks, and Integration Strategies for Distributed and Cloud Computing

Research Anthology on Architectures, Frameworks, and Integration Strategies for Distributed and Cloud Computing PDF Author: Management Association, Information Resources
Publisher: IGI Global
ISBN: 1799853403
Category : Computers
Languages : en
Pages : 2700

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Book Description
Distributed systems intertwine with our everyday lives. The benefits and current shortcomings of the underpinning technologies are experienced by a wide range of people and their smart devices. With the rise of large-scale IoT and similar distributed systems, cloud bursting technologies, and partial outsourcing solutions, private entities are encouraged to increase their efficiency and offer unparalleled availability and reliability to their users. The Research Anthology on Architectures, Frameworks, and Integration Strategies for Distributed and Cloud Computing is a vital reference source that provides valuable insight into current and emergent research occurring within the field of distributed computing. It also presents architectures and service frameworks to achieve highly integrated distributed systems and solutions to integration and efficient management challenges faced by current and future distributed systems. Highlighting a range of topics such as data sharing, wireless sensor networks, and scalability, this multi-volume book is ideally designed for system administrators, integrators, designers, developers, researchers, academicians, and students.

Research Anthology on Usage and Development of Open Source Software

Research Anthology on Usage and Development of Open Source Software PDF Author: Management Association, Information Resources
Publisher: IGI Global
ISBN: 1799891593
Category : Computers
Languages : en
Pages : 904

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Book Description
The quick growth of computer technology and development of software caused it to be in a constant state of change and advancement. This advancement in software development meant that there would be many types of software developed in order to excel in usability and efficiency. Among these different types of software was open source software, one that grants permission for users to use, study, change, and distribute it freely. Due to its availability, open source software has quickly become a valuable asset to the world of computer technology and across various disciplines including education, business, and library science. The Research Anthology on Usage and Development of Open Source Software presents comprehensive research on the design and development of open source software as well as the ways in which it is used. The text discusses in depth the way in which this computer software has been made into a collaborative effort for the advancement of software technology. Discussing topics such as ISO standards, big data, fault prediction, open collaboration, and software development, this anthology is essential for computer engineers, software developers, IT specialists and consultants, instructors, librarians, managers, executives, professionals, academicians, researchers, and students.

Addressing Corporate Scandals and Transgressions Through Governance and Social Responsibility

Addressing Corporate Scandals and Transgressions Through Governance and Social Responsibility PDF Author: Lopes, Carlos Flórido
Publisher: IGI Global
ISBN: 1668478870
Category : Business & Economics
Languages : en
Pages : 337

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Book Description
Despite the evolution of corporate governance in the last 30 years, corporate scandals have not stopped appearing in the media and academic documents. Therefore, this book presents a multidisciplinary study of corporate governance, as its mechanisms to reduce conflicts of interest and risk management must act as preventers of ethical and financial problems. The number of corporate scandals began to grow in the 1960s and peaked in the 1990s. From the first decade of the 2000s onwards, a remarkable evolution has taken place in the regulation market. However, new scandals continued to take place including the Subprime Crisis of 2008. New concepts such as corporate social responsibility (CRS), independence, gender diversity, and shell companies were incorporated. Until 2008 the scandals were mainly financial. Now, cases of corruption, environmental accidents, unsafe working conditions, child labor, and the political influence of power are increasing, which this book intends to address. It is critical to explore methodologies that allow collaboration among companies, regulatory entities, and those that guide their behavior and to ensure that they are consistent with the values of ethics, legality, disclosure, social responsibility, and accountability. Addressing Corporate Scandals and Transgressions Through Governance and Social Responsibility examines the tools of management and control that can be used as enforcement mechanisms of corporate governance and social responsibility and provides critical research on how to improve, discuss, and develop theories around fraud, corruption, ethics, corporate governance, and corporate social responsibility. Covering topics such as corporate scandal, human rights, and business fraud, this publication is ideal for corporate governance and social responsibility professionals such as accountants, auditors, tax officers, counsellors, directors, and managers as well as researchers, investors, and regulatory bodies and authorities.

Proceedings of the 3rd International Conference on Law, Governance, and Social Justice (ICoLGaS 2023)

Proceedings of the 3rd International Conference on Law, Governance, and Social Justice (ICoLGaS 2023) PDF Author: Abdul Aziz Nassihudin
Publisher: Springer Nature
ISBN: 2384761641
Category : Law
Languages : en
Pages : 1282

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Book Description
This is an open access book. International Conference on Law, Governance and Social Justice is organized by Faculty of Law, Universitas Jenderal Soedirman. The conference provides a forum for scholars, researchers and prationers to share their ideas, results of researchs and experiences in dealing with recent issues on the challenges of law, governance and social justice.

International Trade Policies in the Era of Globalization

International Trade Policies in the Era of Globalization PDF Author: Co?kun ™zer, Ahu
Publisher: IGI Global
ISBN: 1522595686
Category : Business & Economics
Languages : en
Pages : 382

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Book Description
Though globalization has removed commercial walls between countries and implemented new international trade policies, trade barriers still exist. Due to the various political barriers surrounding other countries, the future of world trade has become uncertain. Understanding these barriers and their implications is imperative to implementing successful foreign trade policies. International Trade Policies in the Era of Globalization provides relevant theoretical frameworks and the latest empirical research findings on international trade and improves the understanding of the strategic role of trade policies and their importance in the global economy. The content within this publication contains reports on global trade, trade wars, and foreign policy. This research is designed for policymakers, government officials, economists, business professionals, researchers, and international business students.

Emerging Research on Monetary Policy, Banking, and Financial Markets

Emerging Research on Monetary Policy, Banking, and Financial Markets PDF Author: Spulbar, Cristi
Publisher: IGI Global
ISBN: 1522592717
Category : Business & Economics
Languages : en
Pages : 343

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Book Description
As more and more emerging markets seek to compete in an ever-growing pool of global competitors, rapidly growing economies are consistently running into issues relating to the proper understanding of fiscal markets. The future of global economics depends on the wellbeing of sustainable economic growth and the expansion of banking systems. Emerging Research on Monetary Policy, Banking, and Financial Markets is an essential reference source that discusses the complex nature of financial markets and the growth of developing economies. Featuring research on topics such as international markets, transition economies, and financial instability, this book is ideally designed for academicians, students, researchers, policymakers, professionals, financial analysts, and economists interested in the future of reformed worldwide banking systems.