LIBRI DI FEDERICA DE SANTIS

This book explores how the recent advancements of Information and Communication Technology (ICT) and, specifically, the advent of Big Data (BD) and the related Data Analytics (DA) technologies has impacted on companies’ management control systems and on the audit activities.

Sintesi del percorso di ricerca intrapreso dal gruppo di lavoro SIDREA su Governance e Controlli Interni, volto a favorire il confronto in merito alle tendenze di integrazione del sistema dei controlli aziendali, contemperando anche le neglette esigenze delle imprese non grandi.

This book explores the external audit procedures and techniques applied to complex fair value measurements. It has a twofold objective. Firstly, it jointly examines key fair value measurements and prescriptions of the international auditing standards. Secondly, it provides an interpretation on how audit standards can be effectively applied to the review of fair value measurements.