Auditing Advanced Information Systems and Technologies in a Modern Digital World

Egon Berghout (), Rob Fijneman (), Lennard Hendriks (), Mona Boer () and Bert-Jan Butijn ()
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Egon Berghout: Erasmus University Rotterdam
Rob Fijneman: TIAS School for Business and Society
Lennard Hendriks: Ernst and Young
Mona Boer: PricewaterhouseCoopers
Bert-Jan Butijn: Erasmus University Rotterdam

A chapter in Advanced Digital Auditing, 2023, pp 1-7 from Springer

Abstract: Abstract This chapter provides the introduction to the book auditing advanced information systems and technologies in a modern digital world. First, we provide a brief background on the importance for society of auditing advanced information systems, and the technological developments that has led to the creation of these complex and advanced information systems. Thereafter two basic concepts are described: assurance and complexity. Subsequently, the overall outline of the book is presented and how the chapters are related.

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_1

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DOI: 10.1007/978-3-031-11089-4_1

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