scholarly journals The Impact of Digital Transformation on Internal Audit

2021 ◽  
Vol 2 (4) ◽  
pp. 24-27
Author(s):  
Haassan Radwan ◽  
Ahmed Zeidan ◽  
Haitham Elbasuony
Keyword(s):  
Internal Audit ◽  
Digital Transformation ◽  
The Impact

scholarly journals The impact of digital transformation on internal audit

2019 ◽  
Author(s):  
Е.А. Mohova ◽  
Е.А. Rodionova
Keyword(s):  
Internal Audit ◽  
Digital Transformation ◽  
The Impact

FORMATION OF HUMAN CAPITAL IN THE DIGITAL TRANSFORMATION PARADIGM

2020 ◽  
Vol 2 (5) ◽  
pp. 115-119
Author(s):  
M. V. SAVINA ◽  
◽  
A. A. STEPANOV ◽  
I.A. STEPANOV ◽  
◽  
...  
Keyword(s):  
Human Capital ◽  
Digital Age ◽  
Digital Transformation ◽  
Educational Process ◽  
Knowledge And Skills ◽  
Main Components ◽  
The Impact ◽  
Modern Era

The article highlights the problems of the impact of "digitalization" of society on the formation and transformation of human capital, and above all, the development of new competencies, knowledge and skills. The main components of human capital in the modern era, the features of the formal and informal educational process are clarified and disclosed. The necessity of minimizing the precariat class is proved. The main directions of qualitative improvement of human capital adequate to the challenges of the digital age and globalization are defined.

scholarly journals Building stock market resilience through digital transformation: using Google trends to analyze the impact of COVID-19 pandemic

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Ding Ding ◽  
Chong Guan ◽  
Calvin M. L. Chan ◽  
Wenting Liu
Keyword(s):  
Stock Market ◽  
Stock Prices ◽  
Stock Price ◽  
Digital Transformation ◽  
Google Trends ◽  
Building Stock ◽  
Market Sentiment ◽  
Price Performance ◽  
Novel Coronavirus ◽  
The Impact

Abstract As the 2019 novel coronavirus disease (COVID-19) pandemic rages globally, its impact has been felt in the stock markets around the world. Amidst the gloomy economic outlook, certain sectors seem to have survived better than others. This paper aims to investigate the sectors that have performed better even as market sentiment is affected by the pandemic. The daily closing stock prices of a total usable sample of 1,567 firms from 37 sectors are first analyzed using a combination of hierarchical clustering and shape-based distance (SBD) measures. Market sentiment is modeled from Google Trends on the COVID-19 pandemic. This is then analyzed against the time series of daily closing stock prices using augmented vector autoregression (VAR). The empirical results indicate that market sentiment towards the pandemic has significant effects on the stock prices of the sectors. Particularly, the stock price performance across sectors is differentiated by the level of the digital transformation of sectors, with those that are most digitally transformed, showing resilience towards negative market sentiment on the pandemic. This study contributes to the existing literature by incorporating search trends to analyze market sentiment, and by showing that digital transformation moderated the stock market resilience of firms against concern over the COVID-19 outbreak.

scholarly journals The Impact of Force Factors on the Benefits of Digital Transformation in Romania

2021 ◽  
Vol 11 (5) ◽  
pp. 2365
Author(s):  
Sorinel Căpușneanu ◽  
Dorel Mateș ◽  
Mirela Cătălina Tűrkeș ◽  
Cristian-Marian Barbu ◽  
Adela-Ioana Staraș ◽  
...  
Keyword(s):  
Perceived Risk ◽  
Industry 4.0 ◽  
Business Models ◽  
Structural Model ◽  
Digital Transformation ◽  
Sample Survey ◽  
Intention To Use ◽  
Online Questionnaire ◽  
Use Of Technology ◽  
The Impact

The digital transformation has produced changes in all existing areas of activity worldwide. There are many factors that can influence the intention to use Industry 4.0 processes and solutions and change the behavior of organizations and their business models. The aim of this study is to validate the econometric model on assessing the significant impact of distinct factors on the intention to use Industry 4.0 processes and solutions, the benefits of digital transformation perceived by organizational management and the differences between distinct groups analyzed. The research method used within the quantitative study was the sample survey, using the online questionnaire as a data collection tool. Three hundred forty-seven valid questionnaires were collected and the response rate of the respondents was 64.25%. A new structural model was generated based on the elements of the Unified Theory of Acceptance and Use of Technology (UTAUT). The results of the study indicated that Perceived competitiveness and Perceived risk have a significant impact on Intention to Use Industry 4.0 processes while Perceived vertical networking solutions and Perceived integrated engineering solutions have a significant influence on the Intention to Use Industry 4.0 solutions. In conclusion, there is a positive and significant association between Intention to Use Industry 4.0 solutions and Benefits of Digital Transformation.

scholarly journals The Role of Digital Maturity Assessment in Technology Interventions with Industrial Internet Playground

Electronics ◽  
2021 ◽  
Vol 10 (10) ◽  
pp. 1134
Author(s):  
Annabeth Aagaard ◽  
Mirko Presser ◽  
Tom Collins ◽  
Michail Beliatis ◽  
Anita Krogsøe Skou ◽  
...  
Keyword(s):  
Assessment Tool ◽  
Digital Transformation ◽  
Assessment Tools ◽  
Manufacturing Companies ◽  
Digital Interventions ◽  
Maturity Assessment ◽  
Industrial Internet ◽  
Digital Development ◽  
Key Dimensions ◽  
The Impact

The use of digital technologies such as Internet of Things and advanced data analytics are central in digitally transforming manufacturing companies towards Industry 4.0. Success cases are frequently reported, and there is clear evidence of technology interventions conducted by industry. However, measuring the impact and effect of such interventions on digital maturity and on the organizational adoption can be challenging. Therefore, the research aim of this paper is to explore how the combination of the different methods of Industrial Internet Playground (IIP) pilots, Shadow Infrastructure (SI) and digital maturity assessment can assist in conducting and documenting the technical, as well as organisational, impact of digital interventions. Through an elaborate literature review of existing digital maturity assessment tools and key dimensions in digital transformation, we have developed a digital maturity assessment tool (DMAT), which is presented and applied in the paper to identify digital development areas and to evaluate and document the effects of digital interventions. Thus, the paper contributes with new knowledge of how the IIP pilot and SI combined with digital maturity assessment can support effective, transparent and documented digital transformation throughout an organisation, as explored through theory and a practice case.

scholarly journals The Role of Artificial Intelligence in Fighting the COVID-19 Pandemic

2021 ◽  
Author(s):  
Francesco Piccialli ◽  
Vincenzo Schiano di Cola ◽  
Fabio Giampaolo ◽  
Salvatore Cuomo
Keyword(s):  
Artificial Intelligence ◽  
Clinical Trials ◽  
Digital Transformation ◽  
Daily Activities ◽  
Commercial Vehicles ◽  
Human Skills ◽  
To Come ◽  
Complex Scenario ◽  
The Impact

AbstractThe first few months of 2020 have profoundly changed the way we live our lives and carry out our daily activities. Although the widespread use of futuristic robotaxis and self-driving commercial vehicles has not yet become a reality, the COVID-19 pandemic has dramatically accelerated the adoption of Artificial Intelligence (AI) in different fields. We have witnessed the equivalent of two years of digital transformation compressed into just a few months. Whether it is in tracing epidemiological peaks or in transacting contactless payments, the impact of these developments has been almost immediate, and a window has opened up on what is to come. Here we analyze and discuss how AI can support us in facing the ongoing pandemic. Despite the numerous and undeniable contributions of AI, clinical trials and human skills are still required. Even if different strategies have been developed in different states worldwide, the fight against the pandemic seems to have found everywhere a valuable ally in AI, a global and open-source tool capable of providing assistance in this health emergency. A careful AI application would enable us to operate within this complex scenario involving healthcare, society and research.

Testing the Theory of Communication and Uncertainty Management in the Context of Digital Transformation with Transformational Leadership as a Moderator

2021 ◽  
pp. 232948842110239
Author(s):  
Masaki Matsunaga
Keyword(s):  
Social Support ◽  
Transformational Leadership ◽  
Job Performance ◽  
Self Efficacy ◽  
Relevant Literature ◽  
Uncertainty Management ◽  
Digital Transformation ◽  
Negative Effects ◽  
Positive Effects ◽  
The Impact

Digital transformation provokes a great deal of uncertainty among employees. To gain insights into how employees manage the uncertainty driven by digital transformation and also how leaders can support them, this study has drawn on the theory of communication and uncertainty management (TCUM), which posits that the impact of uncertainty varies by how individuals appraise it and social support enhances positive appraisal. Based on those tenets, the current study advanced the following hypotheses: (a) uncertainty has direct and indirect negative effects on employees’ appraisal of digital transformation, self-efficacy, and job performance; (b) in contrast, direct supervisors’ transformational leadership has direct and indirect positive effects on appraisal, self-efficacy, and job performance; and also (c) transformational leadership moderates the impact of uncertainty. SEM with 4-wave time-separated data ( N = 873 employee-supervisor dyads in Japan) found support for these hypotheses. The obtained findings are discussed with reference to TCUM, transformational leadership, and other relevant literature.

The Construction of Engineering Projects Environmental Performance Auditing

2013 ◽  
Vol 834-836 ◽  
pp. 2045-2048
Author(s):  
Xiao Ning Qu
Keyword(s):  
Environmental Performance ◽  
Internal Audit ◽  
Engineering Project ◽  
Whole Process ◽  
Social Audit ◽  
Multi Level ◽  
Performance Auditing ◽  
And Control ◽  
The Impact ◽  
Engineering Projects

The Environmental performance auditing is one professional audit that auditing the environmental performance of engineering project. We construct a multi-level auditing network in the whole process of project. That network can be divided into government audit, social audit and internal audit. And with which we predict, evaluate and control the impact on environmental effectively.

Adherence to the Internal Audit Core Principles and Threats to Internal Audit Function Effectiveness

2021 ◽  
Author(s):  
Christopher G Calvin
Keyword(s):  
Corporate Governance ◽  
Future Development ◽  
Internal Audit ◽  
Internal Auditors ◽  
The Core ◽  
Body Of Knowledge ◽  
Internal Audit Function ◽  
Lower Likelihood ◽  
Practitioner Survey ◽  
The Impact

I investigate the impact that adherence to the Institute of Internal Auditors' Core Principles has on the likelihood that an internal auditor's effectiveness is threatened through pressure to modify valid audit findings. I use responses from the Institute of Internal Auditors' 2015 Common Body of Knowledge Practitioner Survey to show that higher adherence to the Core Principles by both internal audit staff and CAEs is associated with a lower likelihood of being pressured to modify audit findings. I also explore which of the ten Core Principles are dominant in explaining these associations to inform the future development of the internal audit profession. Finally, I investigate the sources of pressure to modify audit findings and explore the effect the Core Principles have in mitigating pressure from each source. My findings are relevant to the Institute of Internal Auditors, internal audit practitioners, and academics interested in internal audit or corporate governance.

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