Advanced Digital Auditing

1. Front Matter

   Pages i-xiv

   PDF

2. Auditing Advanced Information Systems and Technologies in a Modern Digital World

   • Egon Berghout, Rob Fijneman, Lennard Hendriks, Mona de Boer, Bert-Jan Butijn

   Pages 1-7Open Access

3. Auditing Complexity

   • Egon Berghout, Rob Fijneman

   Pages 9-14Open Access

4. Introduction to Advanced Information Technology

   • Bert-Jan Butijn

   Pages 15-45Open Access

5. The Intercompany Settlement Blockchain: Benefits, Risks, and Internal IT-Controls

   • Rewin J. M. Doekhi

   Pages 47-87Open Access

6. Understanding Algorithms

   • Pieter Oosterwijk, Miranda Pirkovski, Berrie Zielman

   Pages 89-120Open Access

7. Keeping Control on Deep Learning Image Recognition Algorithms

   • Tjitske Jager, Eric Westhoek

   Pages 121-148Open Access

8. Algorithm Assurance: Auditing Applications of Artificial Intelligence

   • Alexander Boer, Léon de Beer, Frank van Praat

   Pages 149-183Open Access

9. Demystifying Public Cloud Auditing for IT Auditors

   • Jacques Putters, Jalal Bani Hashemi, Ayhan Yavuz

   Pages 185-235Open Access

10. Process Mining for Detailed Process Analysis

    • Mieke Jans, Manal Laghmouch

    Pages 237-256Open Access

This open access book discusses the most modern approach to auditing complex digital systems and technologies. It combines proven auditing approaches, advanced programming techniques and complex application areas, and covers the latest findings on theory and practice in this rapidly developing field. Especially for those who want to learn more about novel approaches to testing complex information systems and related technologies, such as blockchain and self-learning systems, the book will be a valuable resource. It is aimed at students and practitioners who are interested in contemporary technology and managerial implications.

 

• Complex systems
• Blockchain
• Machine learning
• Algorithm assurance
• Audit trails
• Fintech
• Cloud security
• Advanced information technology
• Algorithm assurance
• Deep learning
• Public cloud auditing
• Cloud computing
• Business process modelling
• IT assurance
• Auditing criteria
• Auditing methodologies
• Auditing artificial intelligence
• Auditing with AI
• Cyber security
• Open Access

• Rotterdam, The Netherlands

  Egon Berghout

• TIAS School for Business and Society, Tilburg, The Netherlands

  Rob Fijneman

• Ernst and Young, Maarssen, The Netherlands

  Lennard Hendriks

• PricewaterhouseCoopers, Amsterdam, The Netherlands

  Mona de Boer

• Erasmus University Rotterdam, Rotterdam, The Netherlands

  Bert-Jan Butijn

Egon Berghout, is leading the consultancy practice of the Information Management Institute, which supports senior management in the governance of digital endeavours. He is also part-time academic director of the IT Auditing & Advisory program at Erasmus University and part-time full professor of Information Systems at the University of Groningen. He is co-founder and past-president of the Benelux AIS Chapter, initiator of the European CIOnet research paper of the year election and senior editor of Information System Management journal. Egon authored several academic books, including the popular GQM-approach for software development and quality management. He also serves as digital and financial non-executive board member in several organizations.

Rob Fijneman, Since 2004 he is professor of IT auditing at Tilburg University and the TIAS School for Business and Society. He leads the Executive Master of Science in IT auditing at TIAS. Rob is a seasoned IT audit professional working since 1986 in the international IT assurance and advisory practice of KPMG. He served multiple global companies both as an IT audit partner or as an advisor to the Board regarding Technology programs, IT Governance and controls and compliance. Currently he works for international audit clients out of Switzerland.

Lennard Hendriks, is a Partner at EY and an advisor on IT risk management and internal control to a large number of multinationals with listings in amongst others the Netherlands, the United States and Germany. Lennard manages (large) programs, and performs Quality Assurance assignments as well as sundry IT Audit activities on a regular basis. As a lecturer he is affiliated to the post graduate IT Auditing & Advisory program at the university of Rotterdam, and he is a regular speaker at the Erasmus school for Accounting & Assurance.

Mona de Boer, is Partner Data & Technology at PwC Netherlands, where she leads the Responsible AI & Digital Ethics practice. Mona is Chair of the Algorithm Assurance expert group of the professional association for IT-auditors in the Netherlands (NOREA) and affiliated with the University of Amsterdam as a lecturer and PhD researcher.

Bert-Jan Butijn, has conducted his Ph.D. research at the Jheronimus Academy of Data Science in the field of blockchain technology. He is currently employed as Postdoctoral researcher at the Erasmus School of Accountancy and Assurance. IT has always been of great interest to him.