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

Abstract

Transhumanism foregrounds technological enhancement and transcendence, while cyberpunk engages with corporate power, social inequality, and bodily alienation. Their intersections, tensions, and contradictions open multiple perspectives on the changing meanings of the human. Transhumanism and Cyberpunk: Imagining Human Futures in Literature and Media, a volume in the Interdisciplinary Studies on Philology series, brings together interdisciplinary perspectives on technological transformation and its implications for human identity, embodiment, agency, and social structures. Drawing on literary and film studies, media theory, visual semiotics, and cultural studies, the volume explores literature, cinema, anime, speculative fiction, digital art, and contemporary technological practices. Its contributions examine how visions of biological enhancement, artificial intelligence, cybernetic bodies, ecological crisis, and posthuman existence are imagined and contested across diverse cultural contexts. Extending the discussion across diverse cultural and disciplinary contexts, the volume presents human futurity as a dynamic and contested space.

Keywords: cyberpunk, transhumanism, posthumanism, literature

Abstract

What kind of world do we want to live in, and what happens when our dreams turn into nightmares? Literature across Utopia, Dystopia and Heterotopia takes readers on a journey through imagined societies, unsettling futures, and extraordinary spaces beyond everyday life. Bringing together perspectives from different periods and cultures, this volume explores hope, fear, power, freedom, and the search for better ways of living together. Each chapter reveals how fictional worlds speak directly to the challenges of our own time. Engaging, thought-provoking, and timely, this collection invites readers to see literature and the world around them with fresh and imaginative eyes.

Keywords: utopia, dystopia, heterotopia, literature