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Organizational Auditing and Assurance in the Digital Age

Organizational Auditing and Assurance in the Digital Age
Author(s)/Editor(s): Rui Pedro Marques (University of Aveiro, Portugal), Carlos Santos (University of Aveiro, Portugal)and Helena Inácio (University of Aveiro, Portugal)
Copyright: ©2019
DOI: 10.4018/978-1-5225-7356-2
ISBN13: 9781522573562
ISBN10: 1522573569
EISBN13: 9781522573579

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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.



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Author's/Editor's Biography

Rui Marques (Ed.)

Rui Pedro Marques received the PhD degree in Computer Science in 2014 from the universities of Minho, Aveiro and Porto, three of the top universities in the north of Portugal. In 2008 he concluded his Masters degree in Electronics and Telecommunications Engineering, at the University of Aveiro, and in 2005 he graduated in the same area, also from the University of Aveiro. His main research interests are related to the integration of Information Systems into organizational topics, contributing with solutions to improve the risk management and the organizational efficiency. He is Professor of Information Systems and Technology since 2007 at the Higher Institute of Accounting and Administration, University of Aveiro, Portugal.



Carlos Santos (Ed.)

Carlos Santos completed his first degree in Electrical Engineering ate the University of Coimbra he got his masters degree in Electrical Engineering Sciences and he holds a PhD in Information Systems and Computer Engineering from the Instituto Superior Técnico (Technical University of Lisbon). Currently he teaches Computer Sciences within the area of scientific computing at Higher Institute for Accountancy and Administration of Aveiro (Aveiro University) and he is interested in researching information systems auditing, accounting information systems and XBRL language. He is a member of the Center of Research in Accounting and Taxation (CICF).



Helena Inácio (Ed.)

Helena Inacio has a PhD in Accounting and Management from the University Autonoma the Madrid, a MSc in Economy by the University of Coimbra and a degree in Accounting and Audit by the University of Aveiro. She teaches since 1988 Accounting and Auditing at Higher Institute for Accountancy and Administration of Aveiro University. She has a book of Internal Control, communications and publications in audit area. She is a member of the research unit on Competitiveness, Governance and Public Policies (GOVCOPP).



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