Redefining Auditing in the Digital Era

Global Perspectives on Technology, Security, and Leadership
1. Auflage 2026
ISBN: 978-1-041-09559-0
Verlag: Taylor & Francis Ltd

Buch, Englisch, 272 Seiten, Format (B × H): 156 mm x 234 mm

Reihe: Security, Audit and Leadership Series

Redefining Auditing in the Digital Era: Global Perspectives on Technology, Security, and Leadership explores how digital transformation is reshaping the audit profession across industries and regions. This book brings together leading scholars and practitioners to examine the interplay between emerging technologies, organizational governance, cybersecurity, and the evolving role of auditors in a world increasingly driven by data and automation.

Through a series of empirical studies, theoretical analyses, and case-based insights, the book provides a comprehensive understanding of how artificial intelligence, data analytics, blockchain, and other digital tools are influencing audit methodologies, audit quality, and professional judgment. It also investigates the challenges of maintaining ethical standards, ensuring data integrity, and developing the digital competencies required for the auditors of tomorrow.

Beyond technology, this volume highlights the human and leadership dimensions of auditing in the digital age. Contributors emphasize the importance of strategic vision, adaptability, and soft skills in navigating complex digital environments and managing audit teams under heightened regulatory and societal expectations.

With contributions from researchers and experts from diverse global contexts, Redefining Auditing in the Digital Era offers a multidisciplinary and international perspective that bridges theory and practice. It serves as a reference for academics, auditors, policymakers, and business leaders seeking to understand and anticipate the transformations shaping the audit profession in the twenty-first century.

Zielgruppe

Professional Practice & Development, Professional Reference, and Professional Training

Autoren/Hrsg.

Bouziane, Abdelmounim

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision
• Mathematik | Informatik EDV | Informatik Technische Informatik Computersicherheit
• Mathematik | Informatik EDV | Informatik Computerkommunikation & -vernetzung Netzwerksicherheit

Inhaltsverzeichnis

Chapter 0 - Introduction. Chapter 1 - Transforming Audit Practices: Digital Leadership and Emotional Intelligence in the Era of Digital Transformation. Chapter 2 - AI Automation: Opportunities and Challenges. Chapter 3 - Audit and Tax Reform in Developing Countries: Toward an Integrated Approach for Improved Public Governance. Chapter 4 - Audit of algorithmic intelligence: critical validation of predictive models in financial forecasting. Chapter 5 - Barriers and Facilitators in Audit Technology Adoption: Impact on Decision-Making in Audit Firms' Digital Transformation. Chapter 6 - Bridging the Gap in Auditing Education: Aligning University Curricula with Professional Practice to Enhance Students' Competitiveness. Chapter 7 - Digital Transition in Morocco’s Local Governments: Willful Ignorance and Organizational Inertia and Their Implications for Accountability and Transparency. Chapter 8 - Digital Pedagogical Innovation in Entrepreneurship Education: Implications for the Transformation of Auditing in the Digital Era. Chapter 9 - Internal Audit and Digitalization: A Crucial Transformation Driven by the 2024 Standards. Chapter 10 - Leadership and Emotional Intelligence: A Strategic Asset for Auditors. Chapter 11 - Preparing future graduates in audit for employability: the key role of leadership and emotional intelligence. Chapter 12 - Regulating Digital Auditing in the Age of Artificial Intelligence: Legal, Ethical, and Normative Challenges. Chapter 13 - The Role of AI-Assisted Translation in Enhancing Audit Quality in Distance Audit Firms: Evidence from Morocco. Chapter 14 - What Role Does Explainable AI Play in Advancing Transparency and Compliance in Financial Fraud Detection? A literature review.

Über Autor(innen)

Dr. Abdelmounim Bouziane is a Doctor of Management Sciences specializing in audit quality and information technology. He serves as an Internal Auditor and Management Controller at the Urban Agency of Casablanca, a public institution under the Ministry of the Interior of Morocco. Dr. Bouziane is also a researcher and lecturer affiliated with the Laboratoire Interdisciplinaire de Recherche sur les Organisations (LIRO) at the National School of Commerce and Management (ENCG), Chouaib Doukkali University, El Jadida.

His research focuses on internal audit, digital transformation, artificial intelligence, and governance. He has authored and co-authored numerous academic papers published in peer-reviewed journals and presented at international conferences. Dr. Bouziane is recognized for his multidisciplinary approach to the intersection of auditing, technology, and organizational behavior, as well as for his work on the integration of AI tools in audit processes and higher education.

In addition to his academic contributions, Dr. Bouziane acts as a consultant and advisor for public and private organizations, supporting initiatives related to internal control, audit quality, and digital governance. His professional and research activities reflect a commitment to bridging theory and practice in the evolving landscape of auditing and management sciences.