Information System Audit : How to Control the Digital Disruption book cover
1st Edition

Information System Audit
How to Control the Digital Disruption

ISBN 9781032136165
Published July 7, 2022 by CRC Press
274 Pages 59 B/W Illustrations

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Book Description

The digitalization of companies is a recurrent topic of conversation for managers. Companies are forced to evolve at least as fast as their competitors. They have to review their organization, their processes, and their way of working. This also concerns auditors in terms of their audit strategy and working methods.

Digitalization is the tip of the iceberg that represents the increasing reliance on information technology of the company’s information system. Companies have seen new competitors succeed with a digital approach, competitors that have opened new markets or new ways of interacting with their customers, and all business processes can be digitalized.

In this new paradigm, auditors have to renew themselves too. Long gone are the days of auditors specializing in one technique, like financial auditors or IT auditors. This makes it a phenomenal opportunity for auditing to renew itself, embracing the vision of the company’s information system: long live the information system auditors!

This book proposes you to go step by step from a common understanding of our history of auditing to gradually defining and justifying the impacts of digitalization on the audit strategy and the preparation of audits.

Table of Contents




1.2—Regulation, Controls and Audits

1.3—Audit and digital transformation



2—Information System


2.2—Information Systems

2.3—IT impact on Information Systems



3—Information System Audit


3.2—Different types of audits




4—Legal Risks

4.1—Sui generis risks

4.2—Identification and prevention

4.3—International context and innovation



5—Operational risks



5.3—Digital impact



6—IT processes

6.1—Administrative processes

6.2—Service management

6.3—Project management


7—Human uncertainties

7.1—Unintentional acts

7.2—Intentional acts





8—IT risks

8.1—Geographical coverage

8.2—Data mobility, media mobility

8.3—Data media mobility

8.4—Are IT induced risks new?




9.1—Short-term confidence

9.2—Medium-term confidence

9.3—Long-term confidence



10—Risks management

10.1—Enterprise risks

10.2—Operational risks

10.3—Technical risks


11—Information System Audit Strategy

11.1—Back to basics on audit strategy

11.2—Digitalization and audit strategy

11.3—Information Systems Risks due to its complexity


12—Performing audits

12.1—Back to basics on audit planning

12.2—Information System Audit planning

12.3—Achieving reasonable assurance


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Philippe Peret is an IT Engineer with a major in IT Audit (CNAM, France). He passed a master in business administration (Toulouse School Management, France).

With plus twenty years of experience in IT, management, and audit, he works initially in consulting in program management office, project management. He co-authored the new release of SDMS™, SDMS21™, a leading methodology on Information Systems Management and projects management.

He moves to audit, CISA certified in 2008, and performs financial, IT, legal and forensic engagements initially for audit firms then for Corporate Audit departments (e.g. KPMG, Avon Cosmetics, Tyco International).

Other book (French and English):

  • "More Haste? Less Speed! —Effective IT Project Management"—ISBN 978-2-9557622-0-2