Abstract
This chapter aims to elaborate and discuss on audit and innovation through research database (Scopus). The study adopts content analysis technique where various sources are referred including reports, official documents and research articles. The chapter also explains on the auditor innovations during a pandemic as well as the artificial intelligence based audit integration. The research on audit and innovation has been done and became the concern by researchers around the globe particularly from the developed countries since 1973. Other opportunities and challenges on audit innovation are revealed and should be known by practitioners, academicians and other stakeholders, which to be used as valuable information for strategic planning and initiatives.
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Ananda, R.F., Rahmadhani, S.N., Rahman, F., Dewi, S. (2023). A Review on Innovation Audits. In: Rafiki, A., Dana, LP., Nasution, M.D.T.P. (eds) Open Innovation in Small Business. Contributions to Environmental Sciences & Innovative Business Technology. Springer, Singapore. https://doi.org/10.1007/978-981-99-5142-0_12
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