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Strategic Internal Auditing in the Digital and ESG Era

Gebonden Engels 2026 1e druk 9781041077398
€ 183,50
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Strategic Internal Auditing in the Digital and ESG Era explores the changing role of internal audit in response to digital transformation, ESG accountability, cybersecurity threats, fraud risks, and increasing stakeholder expectations. Covering both foundational concepts and applied practices, this book discusses internal audit in regulated industries, the public sector, continuous auditing, and fraud risk management. It also highlights the growing importance of governance, data reliability, professional judgement, and technology‑enabled assurance. By bringing together scholarly perspectives and practical insights, this edited volume offers a timely guide for academics, practitioners, and students seeking to understand and strengthen internal audit in a complex environment.

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Inhoudsopgave

The Internal Audit Framework. 2. From Compliance to Foresight: The Digital Transformation of Internal Audit. 3. Auditing ESG in Practice: Governance, Data Reliability, and Digital Audit Tools. 4. Internal Auditing in the Public Sector. 5. Cybersecurity Audits in Regulated Industries: Pressures and Support. 6. Auditing Cybersecurity Risks. 7. The Strategic Role of Internal Audit in Fraud Risk Management in Public Listed Companies: A Governance- And Controls-Based Approach. 8. Internal Audit and Fraud Risk Assessment in Government. 9. Continuous Auditing and Continuous Monitoring (CA/CM). 10. Future-Proofing Internal Auditing in ESG Governance: Insights from the 5Ps “Gardener of Governance” Model. 11. The Future of ESG Assurance in Internal Auditing: A Fraud Aware, Standards-Aligned Practitioner Guide. Glossary.

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          Strategic Internal Auditing in the Digital and ESG Era