Master Thesis Online
Les opportunités et les obstacles rencontrés par les auditeurs internes dans l'accomplissement de leurs missions. Période post covid.
Azza, Ayoub 
Promotor(s) :
Pichault, François
Date of defense : 18-Jun-2024/25-Jun-2024 • Permalink : http://hdl.handle.net/2268.2/20334
Details
| Title : | Les opportunités et les obstacles rencontrés par les auditeurs internes dans l'accomplissement de leurs missions. Période post covid. |
| Author : | Azza, Ayoub
|
| Date of defense : | 18-Jun-2024/25-Jun-2024 |
| Advisor(s) : | Pichault, François
|
| Committee's member(s) : | Gilles, Christelle |
| Language : | French |
| Number of pages : | 78 |
| Keywords : | [en] Internal audit [en] Obstacles [en] Opportunities [en] Post Covid [en] ADA [en] Remote working [en] Artificial intelligence [en] Agile audit [en] ESG auditing |
| Discipline(s) : | Business & economic sciences > Accounting & auditing |
| Target public : | Researchers Professionals of domain Student |
| Institution(s) : | Université de Liège, Liège, Belgique |
| Degree: | Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit |
| Faculty: | Master thesis of the HEC-Ecole de gestion de l'Université de Liège |
Abstract
[en] The internal audit function is a part of the architecture of our society and one of the key professions within companies. Consequently, the megatrends impacting society have also affected their work and the development and renewal of many of their practices.
This research has focused especially on the obstacles and opportunities that internal auditors have encountered during the post-COVID period.
This work has added real value to the literature by presenting the most up-to-date list of obstacles and opportunities regarding the latest practices in internal auditing, including ADA, remote working, artificial intelligence, agile auditing, and ESG auditing.
Besides, this study strongly urges internal auditors to build on the momentum of sustainable innovation and uphold a clear forward-looking outlook.
Word count: 20,664
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