This book serves as a definitive resource that bridges the gap between traditional audit practices and the demands of modern technology-driven business environments. It offers research-rich content that encompasses a wide spectrum of practical solutions, frameworks, and technological insights related to technology auditing. The impact of the book is multifaceted: it extends the knowledge base of practitioners by providing a holistic view of how technology is influencing auditing and risk management, and it serves as an academic cornerstone for research in this dynamic field.
The value of this publication is rooted in its pragmatic approach; it not only discusses how to conduct audits across various technological contexts but also demonstrates how emergent technologies can be integrated into the auditing process. Readers will find guidance on developing strategies and methodologies for auditing diverse environments, from DevOps and PaaS applications to Point-of-Sale systems. The book also addresses the transformation of IT Audit during significant global shifts such as the pandemic, and how evolving frameworks are shaping the future of IT Auditing. It is a repository of updated audit concepts, tools, and techniques, providing references for further exploration. By promoting the understanding and application of effective IT controls, this book becomes an essential tool for organizations and auditors. Furthermore, it anticipates and elucidates the direction in which technology auditing is headed, focusing on the practical application of AI/ML, blockchain, and Agile methodologies.