(Internal Audit and IT Audit)
by Philippe Peret (Author)
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.
