This collection of case studies demonstrates how information systems auditing can be applied to emerging areas such as carbon accounting and ESG reporting while remaining grounded in fundamental audit principles.
This study concludes that QMS is not merely a quality management framework but also a strategic approach to developing sustainable cybersecurity capabilities, which provides organizations with a comprehensive foundation for achieving long-term information security, operational reliability, and digital resilience.
Stanley Bernadus Dodie, Ayu Anastasya Ussu, Miracle Chrein Mamangkey et al.· Cerdika Jurnal Ilmiah Indone...· 0 citations
A model that integrates real-time Security Operations Center log analytics with continuous auditing processes and aims to bridge the technical gap between operational threat monitoring activities and the internal audit function indicates that log-level visibility reduces blind spots in internal audit, strengthens contr...
This article proposes an eleven- stage risk-based remediation framework running from finding validation through continuous monitoring, together with eight measures spanning timeliness, ownership, verification quality, and business linkage, which is proposed rather than empirically validated.
Josephat Deogratius Katundabwile, David Mbui Kamau· International journal of res...· 0 citations
Accounting information serves as the cornerstone of financial decision-making for internal and external stakeholders. However, traditional auditing methods often struggle to mitigate complex financial misstatements and fraud in increasingly dynamic business environments. This study investigates the role of risk-based a...
B. T. Silaban, Gratia Tehilla Yustus, Deka Veronica et al.· Jurnal ekonomi dan manajemen· 0 citations
It has been determined that digital platforms ensure comprehensive integration of management processes, the creation of a unified information environment, the automation of operations, improved analytical support, and the refinement of management decision-making mechanisms.
Rostyslav Baran· Ukrainian Journal of Applied...· 0 citations
This study examines the adequacy of Indonesia's administrative law framework in safeguarding due process when government decisions are made or materially influenced by algorithmic systems. Using prescriptive doctrinal legal research, the study integrates statutory, conceptual, case, and functional comparative approache...