Redefining Auditing in the Digital Era

Global Perspectives on Technology, Security, and Leadership

Abdelmounim Bouziane

• Publisher: CRC Press
• Year: 2026
• Topic: Business
• eBook ISBN:
  9781040686270
• Subtopic: Cyber Security
• Index: Business

Redefining Auditing in the Digital Era: Global Perspectives on Technology, Security, and Leadership explores how digital transformation is reshaping the audit profession across industries and regions. This book brings together leading scholars and practitioners to examine the interplay between emerging technologies, organizational governance, cybersecurity, and the evolving role of auditors in a world increasingly driven by data and automation.

Through a series of empirical studies, theoretical analyses, and case-based insights, the book provides a comprehensive understanding of how artificial intelligence, data analytics, blockchain, and other digital tools are influencing audit methodologies, audit quality, and professional judgment. It also investigates the challenges of maintaining ethical standards, ensuring data integrity, and developing the digital competencies required for the auditors of tomorrow.

Beyond technology, this volume highlights the human and leadership dimensions of auditing in the digital age. Contributors emphasize the importance of strategic vision, adaptability, and soft skills in navigating complex digital environments and managing audit teams under heightened regulatory and societal expectations.

With contributions from researchers and experts from diverse global contexts, Redefining Auditing in the Digital Era offers a multidisciplinary and international perspective that bridges theory and practice. It serves as a reference for academics, auditors, policymakers, and business leaders seeking to understand and anticipate the transformations shaping the audit profession in the 21st century.

Table of contents

• Cover Page
• Half-Title Page
• Series Page
• Title Page
• Copyright Page
• Contents
• About the Editor
• List of Contributors
• AI Usage Statement
• Introduction
• 1 Transforming audit practices: Digital leadership and emotional intelligence in the era of digital transformation
• 2 AI automation: Opportunities and challenges
• 3 Audit and tax reform in developing countries: Toward an integrated approach for improved public governance
• 4 Audit of algorithmic intelligence: Validation of predictive models in financial forecasting
• 5 Barriers and facilitators in audit technology adoption: Impact on decision-making in audit firms’ digital transformation
• 6 Bridging the gap in auditing education: Aligning university curricula with professional practice to enhance students’ competitiveness
• 7 Digital transition in Morocco’s local governments: Willful ignorance and organizational inertia and their implications for accountability and transparency
• 8 Digital pedagogical innovation in entrepreneurship education: Implications for the transformation of auditing in the digital era
• 9 Internal audit and digitalization: A crucial transformation driven by the 2024 standards
• 10 Leadership and emotional intelligence: A strategic asset for auditors
• 11 Preparing future graduates in audit for employability: The key role of leadership and emotional intelligence
• 12 Regulating digital auditing in the age of artificial intelligence: Legal, ethical, and normative challenges
• 13 The role of AI-assisted translation in enhancing audit quality in distance audit firms: Evidence from Morocco
• 14 What role does explainable AI play in advancing transparency and compliance in financial fraud detection?: A literature review
• Index