University Auditing In The Digital Era
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| Author | : Sezer Bozkus Kahyaoglu |
| Publisher | : CRC Press |
| Total Pages | : 190 |
| Release | : 2022-04-05 |
| Genre | : Business & Economics |
| ISBN | : 1000563006 |
This book explores how digital transformation is reshaping the manner in which higher education sectors emerge, work, and evolve and how auditors should respond to this challenging and risky digital audit universe in transforming the higher education system. It serves to help professionals to understand the reality of performing the Chief Audit Executive (CAE) role in today’s evolving business economy, specifically in the higher education sector. It compares and contrasts the stated IIA standards with the challenges and realities auditors may face and provides alternative scenarios to gaining a "seat at the table." This book also provides insight into critical lessons learned when executing the CAE role relevant for digitally transforming universities. The main purpose of this study is to rethink the audit culture in the digital era and reveal the key characteristics that are open for improvement so that digitally transforming universities can be audited according to the higher education standards with a digitally supported value-added audit approach. Based on this approach, the audit culture is reassessed considering the digital university conceptual framework and business model. There are two main points to consider for the digital university work environment: traceability and auditability. In this respect, policy recommendations are made for best practices to achieve value-added digital audits in transforming universities. The book has been written from both the reality and academic perspectives of two experienced authors. Sezer is a past CAE, CEO, and long-term senior internal auditor who has worked in the internal audit role for various listed companies, financial institutions, and government entities. Erman has extensive information technology and university accreditation knowledge in the global higher education sector. This brings a blend of value-added approaches to the readers and speaks to issues about understanding and dealing with audit culture and business evolution in digitally transforming organizations along with the requirements for upholding IIA standards. Geared toward the experienced or new CAE, University Auditing in the Digital Era: Challenges and Lessons for Higher Education Professionals and CAEs can be a tool for all auditors to understand some of the challenges, issues, and potential alternative solutions when executing the role of university auditing. In addition, it can be a valuable reference for university administrators and CIOs, as well as academics and all stakeholders related to the higher education sector.
| Author | : Tamer Aksoy |
| Publisher | : Springer Nature |
| Total Pages | : 436 |
| Release | : 2021-06-14 |
| Genre | : Business & Economics |
| ISBN | : 3030726282 |
This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective. It covers areas such as internal control, corporate governance, enterprise risk management, sustainability and competition. The contributors of this volume emphasize how strategic approaches in this area help companies in achieving targets. The contributions illustrate how by providing good governance, reliable financial reporting, and accountability, businesses can win a competitive advantage. It further discusses how new technological developments like artificial intelligence (AI), cybersystems, network technologies, financial mobility and smart applications, will shape the future of accounting and auditing for firms.
| Author | : Tessaleno Campos Devezas |
| Publisher | : Springer Nature |
| Total Pages | : 567 |
| Release | : |
| Genre | : |
| ISBN | : 3031566777 |
| Author | : Satria Bangsawan |
| Publisher | : Routledge |
| Total Pages | : 363 |
| Release | : 2020-07-23 |
| Genre | : Business & Economics |
| ISBN | : 1000192342 |
One of the main challenges faced by all entrepreneurs, is the need to growth. Growth is part of all organizations, it implies continuous growth of sales, purchases, number of employees, profit and thus the growth of the enterprise. Most innovations that are part of the organizations are derived from the internal organization. Industrial Revolution 4.0 provides both opportunities and challenges to all entrepreneurs to grow their business. The rapid development of technology and all digital aspects create opportunities of innovation in organizations. These proceedings provide details beyond what is possible to be included in an oral presentation and constitute a concise but timely medium for the dissemination of recent research results. It will be invaluable to professionals and academics in the field of business, entrepreneurship and economics to get an understanding of recent research developments.
| Author | : Salah A. Al-Sharhan |
| Publisher | : Springer |
| Total Pages | : 634 |
| Release | : 2018-10-23 |
| Genre | : Computers |
| ISBN | : 3030021319 |
This book constitutes the refereed conference proceedings of the 17th IFIP WG 6.11 Conference on e-Business, e-Services and e-Society, I3E 201, held in Kuwait City, Kuwait, in October/November 2018. The 65 revised full papers presented were carefully reviewed and selected from 99 submissions. Topics of interest include, amongst others, the following: social media; information systems; marketing and communications; management and operations; public administration; economics, sociology, and psychology; e-finance, e-banking, and e-accounting; computer science and computer engineering; and teaching and learning.
| Author | : M. Abu Naser |
| Publisher | : Springer Nature |
| Total Pages | : 202 |
| Release | : 2022-11-03 |
| Genre | : Business & Economics |
| ISBN | : 9811694990 |
This book continues the discussion on the challenges that organizations face in order to implement sustainability, ethics, and effective corporate governance, all of which are important elements of “standing out” from other companies. Examining the background of the New European Consensus on development with the new guiding motto ‘Our World, Our Dignity, Our Future,’ the authors explore how this new legislation on sustainability issues around the world is forcing companies to deal directly with sustainability issues. The 2030 Agenda for Sustainable Development (2030 Agenda), adopted by the United Nations in September 2015, is the international community’s response to global challenges and trends in connection with sustainable development. With the Sustainable Development Goals (SDGs) at its core, the 2030 Agenda is a transformative political framework designed to eradicate poverty and achieve sustainable development globally. It balances the economic, social, and environmental dimensions of sustainable development, including the key issues of governance and peaceful and inclusive societies, and recognizes the essential interlinkages between its goals and targets, i.e., that they must be implemented as a whole and not selectively. The respective chapters in this volume raise a number of questions regarding corporate social responsibility, ethics, and corporate governance in the face of new technology, and new approaches to climate change and sustainability reporting.
| Author | : Marques, Rui Pedro |
| Publisher | : IGI Global |
| Total Pages | : 426 |
| Release | : 2019-02-15 |
| Genre | : Business & Economics |
| ISBN | : 1522573577 |
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.
| Author | : Neil Selwyn |
| Publisher | : Routledge |
| Total Pages | : 170 |
| Release | : 2014-05-23 |
| Genre | : Education |
| ISBN | : 1317667093 |
Digital Technology and the Contemporary University examines the often messy realities of higher education in the ‘digital age’. Drawing on a variety of theoretical and empirical perspectives, the book explores the intimate links between digital technology and wider shifts within contemporary higher education – not least the continued rise of the managerialist ‘bureaucratic’ university. It highlights the ways that these new trends can be challenged, and possibly changed altogether. Addressing a persistent gap in higher education and educational technology research, where digital technology is rarely subject to an appropriately critical approach, Degrees of Digitization offers an alternative reading of the social, political, economic and cultural issues surrounding universities and technology. The book highlights emerging themes that are beginning to be recognised and discussed in academia, but as yet have not been explored thoroughly. Over the course of eight wide-ranging chapters the book addresses issues such as: The role of digital technology in university reform; Digital technologies and the organisation of universities; Digital technology and the working lives of university staff; Digital technology and the ‘student experience’; Reimagining the place of digital technology within the contemporary university. This book will be of great interest to all students, academic researchers and writers working in the areas of education studies and/or educational technology, as well as being essential reading for anyone working in the areas of higher education research and digital media research.
| Author | : Mpho Ngoepe |
| Publisher | : Taylor & Francis |
| Total Pages | : 95 |
| Release | : 2022-05-23 |
| Genre | : Language Arts & Disciplines |
| ISBN | : 1000623467 |
Managing Digital Records in Africa draws on the research work of the InterPARES Trust (ITrust) project that investigated interrelated archival issues focusing on legal analysis, infrastructure, trust, authentication, and education within the African context. This research-focused book provides a legal analysis and systematic assessment of how African institutions manage digital records in four countries (i.e., Botswana, Kenya, South Africa, and Zimbabwe). It also examines the extent to which records are managed using Internet-based applications, trust in such records, and digital record authentication to support the auditing process. Finally, it provides a curriculum analysis in digital records at institutions of higher learning in 38 African countries. The book's case studies illustrate the threads of discussion, which span the ITrust domains of legislation, infrastructure, authentication, trust, and education in archives and records management. The book can be used as a premier reference source by private and public organizations, researchers, educators, archivists, records managers, and postgraduate students to make informed decisions about digital records, records management systems, cloud-based services, authenticating records, and identifying universities on the continent that offer archival programmes. The book may also find expression to practitioners in other fields such as law and auditing.
| Author | : Rua-Huan Tsaih |
| Publisher | : Routledge |
| Total Pages | : 248 |
| Release | : 2016-01-29 |
| Genre | : Business & Economics |
| ISBN | : 1317504623 |
The world-class National Palace Museum (NPM) in Taiwan possesses a repository of the largest collection of Chinese cultural treasures of outstanding quality. Through implementing a two-organizational restructuring, and shifting its operational focus from being object-oriented to public-centered, it aims to capture the attention of people and promote awareness of the culture and traditions of China. In this vein, the NPM combines its expertise in museum service with the possibilities afforded by Information Technology (IT). This book analyses the research results of a team sponsored by the National Science Council in Taiwan to observe the development processes and accomplishments, and to conduct scientific researches covering not only the technology and management disciplines, but also the humanities and social science disciplines. The development process of new digital content and IT-enabled services of NPM would be a useful benchmark for museums, cultural and creative organizations and traditional organizations in Taiwan and around the world.
