Auditing and Internal Control in the Digital Era: Principles, Practices and the Intelligent Future

By Ibrahim H. Hussney

The 21st-century enterprise operates within a landscape characterized by data abundance, automation, and algorithmic decision-making. Traditional audit methods manual sampling, retrospective reviews, and static documentation are increasingly inadequate for real-time, high-velocity environments.

As organizations digitize their processes and move toward real-time decision-making, the traditional periodic audit model-based on retrospective data and manual testing has become increasingly inadequate.
To remain relevant and effective, auditing must evolve into a technology-enabled discipline, characterized by: Continuous data monitoring rather than periodic reviews.Automation of control testing through robotic process automation (RPA).Data-driven insights powered by artificial intelligence (AI) and analytics.Immutable verification through blockchain-based audit trails.Internal control systems do not exist in isolation; they are embedded within the broader ecosystem of corporate governance, ethical culture, and organizational accountability. Governance establishes the tone and authority, ethics provide the value compass, and accountability ensures transparency and compliance.

In a well-functioning organization, these three pillars work together to uphold trust, compliance, and long-term sustainability core outcomes of an effective internal control environment.

Auditing and internal control have historically evolved through distinct eras from manual verification to digital automation, and now toward intelligent assurance ecosystems powered by artificial intelligence (AI), machine learning (ML), and advanced analytics.

This transformation challenges auditors and assurance professionals to redefine their value, not merely as compliance guardians, but as strategic interpreters of intelligent systems, ensuring that technology-driven controls remain ethical, transparent, and trustworthy.

• Format: Paperback
• Language: English
• ISBN: B0G2SY1NM7
• ISBN13: 9798275037180
• Release Date: November 2025
• Publisher: Independently Published
• Length: 246 Pages
• Weight: 0.74 lbs.
• Dimensions: 0.5" x 6.0" x 9.0"