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Auditing Complexity

In: Advanced Digital Auditing

Author

Listed:
  • Egon Berghout

    (Erasmus University Rotterdam)

  • Rob Fijneman

    (TIAS School for Business and Society)

Abstract

This chapter includes the primary issues that auditors and managers should address in order to control contemporary complex information systems, such as blockchain and artificial intelligence. These contemporary information systems often also impact an increasing number of stakeholders and regularly make autonomous and influential decisions. We conclude that system quality is primarily influenced by system design; however, independent audits remain one of the best incentives for software engineers and their managers to truly effectuate adequate control measures.

Suggested Citation

  • Egon Berghout & Rob Fijneman, 2023. "Auditing Complexity," Progress in IS, in: Egon Berghout & Rob Fijneman & Lennard Hendriks & Mona de Boer & Bert-Jan Butijn (ed.), Advanced Digital Auditing, pages 9-14, Springer.
    • Handle: RePEc:spr:prochp:978-3-031-11089-4_2
    DOI: 10.1007/978-3-031-11089-4_2
    as

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