Digital Transformation - Emerging Dimensions of Risks and Audit 4.0

Authors

  • Paritosh Basu Senior Professor, NMIMS School of Business Management, Mumbai

DOI:

https://doi.org/10.33516/maj.v56i4.74-80p

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No Keywords.

Abstract

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Published

2021-04-30

How to Cite

Basu, P. (2021). Digital Transformation - Emerging Dimensions of Risks and Audit 4.0. The Management Accountant Journal, 56(4), 74–80. https://doi.org/10.33516/maj.v56i4.74-80p

Issue

Section

Digital Transformation

References

L. N. Rangarajan, “Kautilya - The Arthashastraâ€, (India Penguin Random House India Pvt. Ltd.), 1992, pp 196 – 197, 245, 282.

Sanjeev Kumar Mahajan and Anupama Puri Mahajan, “Financial Administration in Indiaâ€, (India PHI Learning Private. Ltd.) pp 323-324.

https://en.wikipedia.org/wiki/History_of_accounting

LEE Teck-Heang and Azham Md. Ali, The evolution of auditing: An analysis of the historical development, Journal of Modern Accounting and Auditing, Dec. 2008, Vol.4, No.12 (Serial No.43) pp 1- 9. https://www.researchgate.net/publication/339251518_The_evolution_of_auditing_An_ analysis_of_the_historical_development

https://www.researchgate.net/publication/339251518_The_ evolution_of_auditing_An_analysis_of_the_historical_ development

https://www2.deloitte.com/content/dam/Deloitte/in/Documents/risk/in-ra-managing-risk-in-digitaltransformation 1-noexp.pdf

https://www.delltechnologies.com/en-us/perspectives/the-darkside of-digital-transformation-8-emerging-digital-risks/

https://www.corporatecomplianceinsights.com/getting-more-internal-audit-digital-age/

https://www.coso.org/Documents/COSO-WBCSD-ESGERMGuidance Full.pdf

https://medium.com/ecajournal/smart-audit-the-digital-transformation-of-audit-b283e1653bd4

http://raw.rutgers.edu/docs/wcars/38wcars/Presentations/Jun Audit%204.0%20short.pdf

https://ggiforum.com/assurance/1946-how-digital-transformation-is-changing-audit-processes.html

https://www2.deloitte.com/content/dam/Deloitte/us/ ocuments/financial-services/us-fsi-blockchain-risk-management.pdf

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