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Technology and Audit: Improving the quality of audits with new digital tools / Benjamin KEHRER / 2022
Titre : Technology and Audit: Improving the quality of audits with new digital tools Type de document : Mémoire Auteurs : Benjamin KEHRER, Auteur Année de publication : 2022 Importance : 30 p. Note générale : Pour accéder aux fichiers PDF, merci de vous identifier sur le catalogue avec cotre compte Office 365 via le bouton CONNEXION en haut de la page. Langues : Anglais (eng) Mots-clés : Management
AUDIT FINANCIER ; TECHNOLOGIE ; INTELLIGENCE ARTIFICIELLE
Entreprise
DIGITALRésumé : Since the 1990s and the numerous scandals (notably Enron), laws concerning corporate audits have intensified to further punish and limit the risks related to fraud and the financial health of companies. However, these changes only concerned the regulations and laws in force, but the profession and the work of the auditor did not fundamentally change. Nevertheless, the auditing sector has been evolving for more than a decade and the arrival of new technologies that disrupt the world. It should be noted that the origin of this phenomenon can be dated back to the early 2000s and the bursting of the internet bubble. This financial crisis will be followed by the digitalization of our society with the appearance of GAFAM, followed closely by the development and use of artificial intelligence. In 2011, this last technology reached a milestone with the appearance of new, more
powerful, and more sophisticated algorithms, new processors capable of performing larger calculations and the creation of databases capable of storing all this data.
Let's refocus these changes to the world of auditing, after a few years, new technologies like AI, Big Data and Analytics and blockchain have been democratized in the world's largest companies. These new technologies are becoming well established in the auditing world. But what are they really used for? Are they really the future of auditing and do they really improve the quality of audits and the quality of work of auditors? The democratization of these new technologies has accelerated in large part due to the Covid 19 crisis that has been raging for nearly 2 years. Indeed, companies had to adapt and implement new solutions to achieve their missions in time. For all these reasons, we will try to
understand how do the new digital tools and the change in working method improve the efficiency of auditors?Programme : MSc Accounting, Auditing & Advisory Permalink : https://cataloguelibrary.neoma-bs.fr/index.php?lvl=notice_display&id=566051
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