Transformation Audit 2011


Book Description

The 2011 Transformation Audit presents a collection of articles by South African thought leaders, which asks how the country can set goals and achieve them in a hostile global climate that threatens developmental gains that have been painstakingly achieved. For nearly two decades, South Africans have conducted exhaustive analyses of the countrys challenges, embarked on bold scenario exercises and, more recently, produced forward looking strategies aimed at addressing these challenges. The most eminent of these in recent years were the Department of Economic Developments New Growth Path, and the National Planning Commissions Draft National Development Plan. We know now what the problems are and, by and large, what needs to change to address them. Courage is required now to forge consensus, to take decisions on strategies, and to start implementing them. As in previous years, this publication, with its slightly different format and appearance, seeks to provide analysis and provoke debate on how this might be achieved.




The Digital Transformation of Auditing and the Evolution of the Internal Audit


Book Description

The main objective of this book is to provide both academics and practitioners with a global vision of the evolution of internal auditing in a fast-changing business landscape driven by digital transformation. Digital transformation has been first associated with the emergence and the development of new technologies (artificial intelligence, blockchain, cloud computing, data analytics, predictive analytics, robotic process automation, IOT, drones etc.). Beyond the technological dimensions, this transformation has several impacts on businesses, organizations and processes and raises several questions for auditing activities. This book explores how digitalization not only has an impact on the audit environment, but also on internal audit practices and methodologies, information technology (IT)/information system (IS) audit, IT governance and risk management. The auditing profession also has to face the same challenges. Auditors should develop new skills. To continue to provide high quality service in such an environment, the methodologies, the process and the tools used for conducting an audit have progressively changed from those applied to the traditional audit. Internal audit, as a key strategic function, must evolve too. Finally, the book also investigates the impact of the COVID-19 pandemic on internal auditing. The author highlights the need for a new vision and renewed forecasting tools. The post-COVID-19 business and corporate world has changed. Internal audit, as a key strategic function, must evolve too.




Continuous Auditing


Book Description

Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.




Auditing Transformation


Book Description

This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.




Transformation of NAOT


Book Description




Proceedings of the International Conference on Transformations in Engineering Education


Book Description

This book comprises the proceedings of the International Conference on Transformations in Engineering Education conducted jointly by BVB College of Engineering & Technology, Hubli, India and Indo US Collaboration for Engineering Education (IUCEE). This event is done in collaboration with International Federation of Engineering Education Societies (IFEES), American Society for Engineering Education (ASEE) and Global Engineering Deans' Council (GEDC). The conference is about showcasing the transformational practices in Engineering Education space.







Transforming Adult Social Care


Book Description

Adult social care has emerged as a distinct policy area in the UK and one which has come under increasing scrutiny by government and other bodies. With the expectation that in future many more adults will need care and support, ideas have emerged about a ‘transformation’ of adult social care. The focus of this wide-ranging book is on the major themes in policy and provision including personalisation, integration, user participation, the cost of long term care, risk and safeguarding, care quality and workforce issues and is one of the first texts to deal with adult social care as a distinct entity and is an up-to-date source on contemporary government policies, debates and research.The book encourages readers to think critically about decisions being made and about the direction of future policy. The accessible book will be a valuable resource for undergraduate students in Social Policy, Health and Social Care, and Social Work, those taking advanced vocational qualifications in social care and practitioners.




Transforming Distressed Global Communities


Book Description

Many of our global cities are distressed and facing a host of issues: economic collapse in the face of rising expectations, social disintegration and civil unrest, and ecological degradation and the threats associated with climate change, including more frequent and more severe natural disasters. Our long-held assumptions about man and nature and how they interact are defunct. We realize now that we can no longer continue to build without addressing the long-term impacts of our actions and their spillovers. Energy and natural resources are finite. The way we configure economies has come into question. In the developed world, especially in the United States, infrastructure and the notions that underpin it are outdated. Meanwhile, the developing world is experiencing major, rapid transformations in lifestyles and economies that are affecting billions of people and requiring a whole new way of planning human settlements. Cities are the key to our future; they represent the most effective vehicle for positive advancements in the human condition and environmental change. This volume argues for the need to redesign and re-plan our cities in holistic ways that reflect our new understanding and relate to their diversity and multi-dimensionality. Presenting a range of case studies from around the world, this volume examines how these distressed cities are dealing with these issues in planning for their future. Alongside these empirical chapters are philosophical essays that consider the future of distressed cities. Bringing together a team of leading scholars, United Nations agencies, non-governmental organizations, private consulting firms, international organizations and foundations, and policy officials, this volume provides a unique and comprehensive overview on how to transform distressed communities into more livable places.




Transformations on the Ground


Book Description

Transformations on the Ground considers the ways in which power in all its forms—local, international, legal, familial—affects the collision of global with local concerns over access to land and control over its use. In Botswana's struggle to access international economies, few resources are as fundamental and fraught as control over land. On a local level, land and control over its use provides homes, livelihoods, and the economic security to help lift populations out of impoverishment. Yet on the international level, global capital concerns compete with strategies for sustainable development and economic empowerment. Drawing on extensive archival research, legal records, fieldwork, and interviews with five generations of family members in the village of Molepolole, Anne M. O. Griffiths provides a sweeping consideration of the scale of power from global economy to household experience in Botswana. In doing so, Griffiths provides a frame through which the connections between legal power and local engagement can provide fresh insight into our understanding of the global.