Advanced digital auditing : theory and practice of auditing complex information systems and technologies / Egon Berghout, Rob Fijneman, Lennard Hendriks, Mona de Boer, Bert-Jan Butijn, editors

Includes bibliographical references

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. Understanding Algorithms -- Chapter 6. Keeping Control on Deep Learning Image Recognition Algorithms -- Chapter 7. Algorithm Assurance: Auditing Applications of Artificial Intelligence -- Chapter 8. Demystifying Public Cloud Auditing for IT Auditors -- Chapter 9. Process Mining for Detailed Process Analysis

This open access book discusses the most modern approach to auditing complex digital systems and technologies. It combines proven auditing approaches, advanced programming techniques and complex application areas, and covers the latest findings on theory and practice in this rapidly developing field. Especially for those who want to learn more about novel approaches to testing complex information systems and related technologies, such as blockchain and self-learning systems, the book will be a valuable resource. It is aimed at students and practitioners who are interested in contemporary technology and managerial implications

English