Abstract

Internal Audit in the Digital Age: Concepts, Cases and Applications examines how digital transformation, emerging technologies, and complex risk environments are reshaping internal audit. The book presents internal audit not only as a compliance and control function, but also as a strategic assurance and advisory mechanism supporting governance, risk management, internal control, cybersecurity, data analytics, and AI-assisted decision-making. Combining conceptual discussion with practical case studies, it addresses key areas such as revenue recognition, digital procurement fraud, receivables, expense reimbursement, financial reporting manipulation, continuous auditing, and future auditor competencies. Prepared for students, academics, auditors, risk professionals, and governance practitioners, the book offers a practical and theoretical guide to internal audit in digitally transformed organizations.

Keywords: digital, audit