Redefining Auditing in the Digital Era

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.

Dr. Abdelmounim Bouziane is a Doctor of Management Sciences specializing in audit quality and information technology. He serves as an Internal Auditor and Management Controller at the Urban Agency of Casablanca, a public institution under the Ministry of the Interior of Morocco. Dr. Bouziane is also a researcher and lecturer affiliated with the Laboratoire Interdisciplinaire de Recherche sur les Organisations (LIRO) at the National School of Commerce and Management (ENCG), Chouaib Doukkali University, El Jadida.

His research focuses on internal audit, digital transformation, artificial intelligence, and governance. He has authored and co-authored numerous academic papers published in peer-reviewed journals and presented at international conferences. Dr. Bouziane is recognized for his multidisciplinary approach to the intersection of auditing, technology, and organizational behavior, as well as for his work on the integration of AI tools in audit processes and higher education.

In addition to his academic contributions, Dr. Bouziane acts as a consultant and advisor for public and private organizations, supporting initiatives related to internal control, audit quality, and digital governance. His professional and research activities reflect a commitment to bridging theory and practice in the evolving landscape of auditing and management sciences.