Rethinking the Audit Culture in the Digital Era explores how digital transformation is reshaping the manner in which higher education sectors emerge, work and evolve, and how auditors should respond to this challenging and risky digital audit universe in transforming the higher education system. The book serves to help professionals to understand the reality of performing the CAE role in today's evolving business economy, specifically in the higher education sector. It compares and contrasts the stated IIA standards with the challenges and realities auditors may face and provides alternative scenarios to gaining the "seat at the table". It also provides insight into critical lessons learned when executing the CAE role relevant for digitally transforming universities. The main purpose of this study is to rethink the audit culture in the digital era and reveal the key characteristics that are open for improvement so that digitally transforming universities can be audited according to the higher education standards with a digitally supported value-added audit approach. Based on this approach, the audit culture is reassessed considering the digital university conceptual framework and business model. There are two main points to consider for digital university work environment. The first is traceability and the second is auditability. In this respect, policy recommendations are made for best practices to achieve value-added digital audit in transforming universities. The book is written from both a reality and academic perspective of two experienced authors. Sezer is a past CAE, CEO and long-term senior internal auditor who has worked in the internal audit role for various listed companies, financial institutions, and government entities. Erman has extensive information technology and university accreditation knowledge in the global higher education sector. This will bring a blend of value added approach to the audiences. It would speak to issues about understanding and dealing with audit culture and business evolution in digitally transforming organizations along with requirements for upholding IIA standards. The book is geared towards the CAE or new CAE but can be a tool for all auditors to understand some of the challenges, issues and potential alternative solutions when executing the role. In addition, the book can be a valuable reference for university administrators, CIOs as well as academics and all stakeholders related to higher education sector.

Book Information
ISBN 9780367553227
Author Sezer Bozkus Kahyaoglu
Format Hardback
Page Count 288
Imprint CRC Press
Publisher Taylor & Francis Ltd
Weight(grams) 156g