University Auditing in the Digital Era: Challenges and Lessons for Higher Education Professionals and CAEs
暫譯: 數位時代的大學審計：高等教育專業人士與首席審計執行官的挑戰與教訓
Kahyaoglu, Sezer Bozkus, Coskun, Erman
- 出版商: CRC
- 出版日期: 2022-04-06
- 售價: $2,750
- 貴賓價: 9.5 折 $2,613
- 語言: 英文
- 頁數: 242
- 裝訂: Hardcover - also called cloth, retail trade, or trade
- ISBN: 0367553228
- ISBN-13: 9780367553227
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商品描述
This book 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. It serves to help professionals to understand the reality of performing the Chief Audit Executive (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 a "seat at the table."
This book 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 the digital university work environment: traceability and auditability. In this respect, policy recommendations are made for best practices to achieve value-added digital audits in transforming universities.
The book has been written from both the reality and academic perspectives 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 brings a blend of value-added approaches to the readers and speaks to issues about understanding and dealing with audit culture and business evolution in digitally transforming organizations along with the requirements for upholding IIA standards.
Geared toward the experienced or new CAE, University Auditing in the Digital Era: Challenges and Lessons for Higher Education Professionals and CAEs can be a tool for all auditors to understand some of the challenges, issues, and potential alternative solutions when executing the role of university auditing. In addition, it can be a valuable reference for university administrators and CIOs, as well as academics and all stakeholders related to the higher education sector.
商品描述(中文翻譯)
這本書探討數位轉型如何重塑高等教育領域的出現、運作和演變方式，以及審計師應如何應對這個充滿挑戰和風險的數位審計環境，以轉型高等教育系統。它旨在幫助專業人士理解在當今不斷演變的商業經濟中擔任首席審計執行官（Chief Audit Executive, CAE）角色的現實，特別是在高等教育領域。書中比較並對比了所述的國際內部審計協會（IIA）標準與審計師可能面臨的挑戰和現實，並提供了獲得「參與決策的機會」的替代情境。
本書還提供了在執行CAE角色時，與數位轉型大學相關的關鍵教訓的見解。本研究的主要目的是重新思考數位時代的審計文化，並揭示可改進的關鍵特徵，以便數位轉型的大學能夠根據高等教育標準，採用數位支持的增值審計方法進行審計。基於這種方法，審計文化將重新評估，考慮數位大學的概念框架和商業模式。在數位大學的工作環境中，有兩個主要考量點：可追溯性和可審計性。在這方面，提出了政策建議，以實現轉型大學的最佳實踐，達成增值的數位審計。
本書由兩位經驗豐富的作者從現實和學術的角度撰寫。Sezer曾擔任CAE、CEO，並且是長期的高級內部審計師，曾在多家上市公司、金融機構和政府機構擔任內部審計角色。Erman在全球高等教育領域擁有豐富的信息技術和大學認證知識。這為讀者帶來了增值的方法，並探討了在數位轉型組織中理解和處理審計文化及商業演變的問題，以及維護IIA標準的要求。
針對經驗豐富或新任的CAE，數位時代的大学审计：高等教育专业人士和CAE的挑战与教训可以成為所有審計師理解在執行大學審計角色時面臨的一些挑戰、問題和潛在替代解決方案的工具。此外，它也可以成為大學管理者和首席信息官（CIO）、學術界以及所有與高等教育領域相關的利益相關者的寶貴參考。
作者簡介
Sezer Bozkus Kahyaoglu is currently Associate Professor at Izmir Bakircay University since 2018 to the present. Sezer has certifications of CIA, CFSA, CRMA, CICP, CFE and CPA. Her research interests mainly include Applied Econometrics, Time Series Analysis, Financial Markets and Instruments, Energy Markets, Corporate Governance, Risk Management, Fraud Accounting, Auditing, Coaching, Mentoring and NLP. Sezer has various refereed articles, books and book chapters published via international publishing companies. She has previously worked in a variety of management positions in the banking, audit and risk sectors.
Dr. Erman Coskun is a full professor of Management Information Systems and Quantitative Methods. He has an academic career of over 20 years, having held positions in the United States, Turkey, and Cyprus. Dr. Coskun's research is focused on Complexity of Information Systems, Digital Transformation, Human-Computer Interaction, Business Analytics, Business Intelligence, Enterprise Resource Planning, Supply Chain Management, Logistics, Port and Transportation System Efficiency, and Disaster and Crisis Management. His research has been published in journals including Government Information Quarterly, Systems and Software, Information and Software Technology, Journal of Homeland Security and Emergency Management and top conferences in MIS area such as International Conference on Information Systems (ICIS), Americas Conference on Information Systems(AMCIS), European Conference on Information Systems(ECIS). He has more than 30 journal publications and more than 75 conference papers. Dr. Coskun has held a variety of managerial and administrative positions in several institutions.
作者簡介(中文翻譯)
Sezer Bozkus Kahyaoglu 自2018年至今擔任伊茲密爾巴基爾賈大學的副教授。Sezer 擁有 CIA、CFSA、CRMA、CICP、CFE 和 CPA 等多項專業證照。她的研究興趣主要包括應用計量經濟學、時間序列分析、金融市場與工具、能源市場、公司治理、風險管理、詐欺會計、審計、教練、指導及自然語言處理 (NLP)。Sezer 在國際出版公司發表了多篇經過審核的文章、書籍及書籍章節。她曾在銀行、審計及風險領域擔任多種管理職位。
Erman Coskun 博士是管理資訊系統及定量方法的正教授。他擁有超過20年的學術生涯，曾在美國、土耳其和塞浦路斯擔任職位。Coskun 博士的研究專注於資訊系統的複雜性、數位轉型、人機互動、商業分析、商業智慧、企業資源規劃、供應鏈管理、物流、港口及交通系統效率，以及災難與危機管理。他的研究成果已發表於《政府資訊季刊》、《系統與軟體》、《資訊與軟體技術》、《國土安全與緊急管理期刊》等期刊，以及在管理資訊系統領域的頂尖會議，如國際資訊系統會議 (ICIS)、美洲資訊系統會議 (AMCIS)、歐洲資訊系統會議 (ECIS)。他擁有超過30篇期刊出版物和超過75篇會議論文。Coskun 博士在多個機構擔任過各種管理和行政職位。
