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E-book Advanced Digital Auditing : Theory and Practice of Auditing Complex Information Systems and Technologies

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Penilaian

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Complex technology has been around ever since the start of computers. MaxwellNewman’sfirst programmable computer Colossus in 1943 cracking World War IIcryptography was a truly complex system at that time (Haigh & Ceruzzi,2021). In1965 Gordon Moore posited that the number of transistors on microchips doublesevery 2 years, implying that the technical developments underlying our increasinglycomplex systems continue to develop at an impressive pace (Valacich & Schneider,2022). We may therefore expect that the complexity of information systems will alsocontinue to increase for the years ahead.Due to the continuous development of the underlying technology, informationsystems take over increasingly complex tasks. An example of a currently cutting-edge task concerns autonomously driving cars. The computing power required for image processing and interpretation is at the edge of today’s capabilities.Autonomous-driving systems also affect our business and private lives and couldpossibly even run you over. Besides this increasing complexity of informationsystems themselves, there is also their accumulating interaction with people andother information systems.2E. Berghout et al.The complexity of information systemsalsocaused the emergence of the IT auditdiscipline in the late 1980s. IT auditors initially focused on the quality offinancialreporting systems, however, also quickly deployed their knowledge in many otherbusiness domains. In this book we will explore the complexity of informationsystems and how we should develop the IT auditing discipline in order to controlthis complexity and maintain a trustworthy society. How do we know whether digital applications and solutions are sufficiently secure,are the answers generated by algorithms, for example, honest and fair, are wesufficiently resilient to cyberattacks and do we spend our money on the right digitalsolutions? These questions are extremely relevant for managers and supervisors oforganizations as they must be able to account for their choices. Traditionally, themanagement report is a form of accountability for policy, which is fairly static innature in the annual cycle. The Board report could explicitly discuss the digitalagenda, and it has recently been explored whether an (external) IT audit“statement”1can also be added. Accountability for the quality of digital applications is taking onnew dimensions now that developments are moving at lightning speed and everyoneis linked to everyone. Certainties must be found on the digital highway.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

658.15 BOE a

Penerbit

Switzerland : Springer Nature., 2023

Deskripsi Fisik

265 hlm

Bahasa

English

ISBN/ISSN

9783031110894

Klasifikasi

658.15

Tipe Isi

text

Tipe Media

computer

Tipe Pembawa

online resource

Edisi

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Subjek

Financial Management

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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