Information System Audit

Rezensionen / Stimmen

This book provides an excellent overview of the history of auditing and its relationship with digitalization. It emphasizes the increasing importance of digitalization in today's business environment and its impact on audit strategy and preparation.

Digitalization is no longer just a trend but a necessity for businesses. It involves the growing reliance on information technology within a company's information system. Many companies have seen new competitors succeed through digital approaches, opening up new markets and redefining customer interactions. As a result, all business processes can now be digitized. In this new landscape, auditors play a crucial role. They must adapt to the digital shift, as the days of specializing in just one technique, such as financial or IT auditing, are over. This presents a significant opportunity for auditing to evolve and align with the vision of a company's information system.

One of the key challenges in the digital era is ensuring data consistency. Data used by different departments is often assumed to be identical simply because they share the same name. However, this assumption is not always accurate for three main reasons:

1. Data with the same name may describe different things.

2. Data with the same name may refer to the same thing but describe it differently.

3. Data with the same name may refer to the same thing and describe it similarly but manage it differently. These inconsistencies pose a significant challenge that auditors must address.

The author also informs us about the importance of moving from the concept of IT to the idea of information systems, which involves linking IT risks to business risks and creating services around the company's operational functions.

I highly recommend this book to all our colleagues. The author provides a systematic and comprehensive explanation of the events that have shaped the future of the auditing career. The book is based on important events and institutional experiences in the business world. It offers a holistic approach, revealing the evolution of auditing from the past to the present, and makes an essential contribution to the literature in this field.

- Assoc Prof Sezer Bozkus Kahyaoglu CIA, CFE, CFSA, CRMA, CICP, CPA

- Izmir Bakircay University