University Auditing in the Digital Era

The book is a tool for all auditors to understand some of the challenges, issues and potential alternative solutions when executing the role of university auditing. In addition, the book can be a valuable reference for university administrators, CIOs as well as academics and all stakeholders related to higher education sector.

Sezer Bozkus Kahyaoglu is currently Associate Professor at Izmir Bakircay University since 2018 to the present. Sezer has certifications of CIA, CFSA, CRMA, CICP, CFE and CPA. Her research interests mainly include Applied Econometrics, Time Series Analysis, Financial Markets and Instruments, Energy Markets, Corporate Governance, Risk Management, Fraud Accounting, Auditing, Coaching, Mentoring and NLP. Sezer has various refereed articles, books and book chapters published via international publishing companies. She has previously worked in a variety of management positions in the banking, audit and risk sectors. Dr. Erman Coskun is a full professor of Management Information Systems and Quantitative Methods. He has an academic career of over 20 years, having held positions in the United States, Turkey, and Cyprus. Dr. Coskun's research is focused on Complexity of Information Systems, Digital Transformation, Human-Computer Interaction, Business Analytics, Business Intelligence, Enterprise Resource Planning, Supply Chain Management, Logistics, Port and Transportation System Efficiency, and Disaster and Crisis Management. His research has been published in journals including Government Information Quarterly, Systems and Software, Information and Software Technology, Journal of Homeland Security and Emergency Management and top conferences in MIS area such as International Conference on Information Systems (ICIS), Americas Conference on Information Systems(AMCIS), European Conference on Information Systems(ECIS). He has more than 30 journal publications and more than 75 conference papers. Dr. Coskun has held a variety of managerial and administrative positions in several institutions.

Abbreviations. Foreword by Ali Nail Kubali, PhD. Foreword by Prof. Dr. Lourens Erasmus. Authors. Introduction. 1 Conceptual framework for the digitally transforming university: Dynamic model approach. 2 Visioning the digital era from the audit perspective. 3 Lessons for a CAE. 4 Establishment of the internal audit function balancing between physical and digital. 5 Internal audit resourcing and staffing based on digitally enriched learning spaces. 6 Executing the responsibilities of internal audit in digitally transforming universities. 7 The impact of the pandemic crisis on higher education institutions with post-COVID auditing perspective. Concluding remarks and appendixes. Index.