AUDITING: INTEGRATION OF ETHICS, TECHNOLOGY, AND GOOD GOVERNANCE

By expressing gratitude to the presence of Allah SWT, for the abundance of His grace and guidance, the writing of the book entitled Auditing: Integration of Ethics, Technology, and Good Governance can be completed. This book discusses auditing in the era of global transformation, the theoretical and conceptual foundation of auditing, auditor professional ethics and integrity, auditing standards and regulatory frameworks, risk-based audit planning, internal control and risk management systems as well as audit and fraud prevention.

The development of globalization, digitalization, and the information technology revolution have fundamentally changed the way organizations conduct business activities and corporate governance. These changes not only affect company operational patterns but also directly impact auditing practices as a mechanism for monitoring, controlling, and providing assurance. In the modern context, auditing is no longer viewed simply as a process of examining financial statements, but rather as a strategic instrument that supports transparency, accountability, and organizational sustainability amidst an increasingly complex and dynamic business environment.