Information System Audit: How to Control the Digital Disruption

The  digitalization of companies is a recurrent topic of conversation for  managers. Companies are forced to evolve at least as fast as their  competitors. They have to review their organization, their processes,  and their way of working. This also concerns auditors in terms of their  audit strategy and working methods.

Digitalization is  the tip of the iceberg that represents the increasing reliance on  information technology of the company’s information system. Companies  have seen new competitors succeed with a digital approach, competitors  that have opened new markets or new ways of interacting with their  customers, and all business processes can be digitalized.

In  this new paradigm, auditors have to renew themselves too. Long gone are  the days of auditors specializing in one technique, like financial  auditors or IT auditors. This makes it a phenomenal opportunity for  auditing to renew itself, embracing the vision of the company’s  information system: long live the information system auditors!

This  book proposes you to go step by step from a common understanding of our  history of auditing to gradually defining and justifying the impacts of  digitalization on the audit strategy and the preparation of audits.