Requirements elicitation is a crucial phase in the software development lifecycle, ensuring
that stakeholders' needs are understood and translated into system specifications …

Purpose Although many firms are investing considerable resources in building and
designing strong and effective internal auditing (IA) to improve corporate governance and …

Purpose The purpose of this paper is to explore the effects of emerging technology
(technology adoption, perceived benefits, technological challenges and ease of use) and …

Purpose This paper aims to investigate how the internal audit function (IAF) modifies its
activities and practices in relation to the digitalisation the organisation. This paper …

IT governance (ITG) structures, processes, and relational mechanisms play an important role
in supporting organisations' digital transformations (DT). However, traditional ITG …

For the past several years, internal audit functions (IAFs) have been significantly increasing
their digitization efforts to enhance the efficiency and effectiveness of the IAF. The …

Internal Auditing is a profession at crossroads. On the micro level, in organizations and
institutions, stakeholders may see less and less value in the contributions from internal …

Internal audit function (IAF) effectiveness can be improved by embracing Audit Analytics
(AA). However, despite its promises, AA implementation remains limited. Although there is …

Introduction The aim of this article is to understand the importance of internal audit
departments todays—part of corporate governance and guardian of the organisation's …

Recommendations for the development of a state internal audit system in conditions of using
digital technologies have been elaborated. It was established that the procedures of …