Strategic Internal Auditing in the Digital and ESG Era

Strategic Internal Auditing in the Digital and ESG Era explores the changing role of internal audit in response to digital transformation, ESG accountability, cybersecurity threats, fraud risks, and increasing stakeholder expectations. Covering both foundational concepts and applied practices, this book discusses internal audit in regulated industries, the public sector, continuous auditing, and fraud risk management. It also highlights the growing importance of governance, data reliability, professional judgement, and technology‑enabled assurance. By bringing together scholarly perspectives and practical insights, this edited volume offers a timely guide for academics, practitioners, and students seeking to understand and strengthen internal audit in a complex environment.