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Chapter 1. Auditing Advanced Information Systems and Technologies in a Modern Digital World -- Chapter 2. Auditing Complexity -- Chapter 3. Introduction to Advanced Information Technology -- Chapter 4. The Intercompany Settlement Blockchain: Benefits, Risks and Internal IT Controls -- Chapter 5....
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The aim of this paper is to analyze how effective internal audit of cybersecurity is. We developed a Cybersecurity Audit Index composed of three dimensions (planning, performing and reporting) to address this question. We hypothesize that CSA effectiveness is positively related to cyber risk...
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took part in a survey during January and February 2017, all having at least one year of practical experience in accounting … or audit and 80% of them being affiliated with national or international accounting professional bodies. The research has … technologies in the accounting field, but they still need to enhance their skills to exploit them efficiently, (2) Mobile …
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Cloud service certifications (CSC) attempt to assure a high level of security and compliance. However, considering that cloud services are part of an ever-changing environment, multi-year validity periods may put in doubt reliability of such certifications. We argue that continuous auditing (CA)...
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"The auditor's guide to ensuring correct security and privacy practices in a cloud computing environment. Many organizations are reporting or projecting a significant cost savings through the use of cloud computing--utilizing shared computing resources to provide ubiquitous access for...
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