Auditing Complexity

Egon Berghout () and Rob Fijneman ()
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Egon Berghout: Erasmus University Rotterdam
Rob Fijneman: TIAS School for Business and Society

A chapter in Advanced Digital Auditing, 2023, pp 9-14 from Springer

Abstract: Abstract This chapter includes the primary issues that auditors and managers should address in order to control contemporary complex information systems, such as blockchain and artificial intelligence. These contemporary information systems often also impact an increasing number of stakeholders and regularly make autonomous and influential decisions. We conclude that system quality is primarily influenced by system design; however, independent audits remain one of the best incentives for software engineers and their managers to truly effectuate adequate control measures.

Keywords: Auditing; Assurance; Cyber security; IT governance; Internal control; Enterprise risk management (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prochp:978-3-031-11089-4_2

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DOI: 10.1007/978-3-031-11089-4_2

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