"This book discusses at an international level the challenges and developments in the auditing field to ensure the auditing quality despite the continuous changes on IT and market requirements (supervisors, shareholders, stakeholders, among others). It also fills a gap in the areas related to information systems auditing and continuous assurance on businesses processes"--.

• Title Page
• Copyright Page
• Book Series
• Editorial Advisory Board and List of Reviewers
• Table of Contents
• Detailed Table of Contents
• Preface
• Acknowledgment
• Section 1: Audit Function
  • Chapter 1: The Influence of Internal Audit on External Audit
  • Chapter 2: Corporate Governance Characteristics and Audit Fees
  • Chapter 3: Audit Education in the Polytechnic Institute of Cávado and Ave and the Audit Expectation Gap
  • Chapter 4: The Auditor as a Determining Factor on Derivative Financial Instrument Disclosures
  • Chapter 5: ISO Standards and Audit
• Section 2: Impact of Technological Development on the Audit Function
  • Chapter 6: An Overview on Mobile Cloud Computing
  • Chapter 7: The Transformation of Auditing From Traditional to Continuous Auditing in the Era of Big Data
  • Chapter 8: Addressing Continuous Auditing Challenges in the Digital Age
  • Chapter 9: Emerging Auditing Perspectives in the Age of the Fourth Industrial Revolution
  • Chapter 10: Open Source Software in Financial Auditing
  • Chapter 11: Transparency in Latin American and Caribbean Supreme Auditing Institutions
• Section 3: Fraud and Forensic Audit
  • Chapter 12: To Monitor and Detect Suspicious Transactions in a Financial Transaction System Through Database Forensic Audit and Rule-Based Outlier Detection Model
  • Chapter 13: Forensic Auditing Tools in Detecting Financial Statements' Irregularities
  • Chapter 14: Internal Control System in Cooperative Society
  • Chapter 15: Internal Audit Structure and Fraud Risk Assessment From a Regulatory Perspective
  • Chapter 16: External vs. Internal Auditors in Prevention and Detection of Fraud
• Compilation of References
• About the Contributors
• Index