ABSTRACT
The strategic role of higher education institutions is similar wherever they are in the world. In this context, the quality of their education and research work processes to increase social benefit is decisive. When the functionality of the audit processes of universities is ensured, reasonable assurance will be provided for the execution of transactions under the standards of internal control, risk management, and segregation of duties. The important point here is to ensure the competence of those who carry out the audit and the processes in which the audit is carried out. In this respect, the topics covered in this book reveal the change in audited processes due to digital transformation. Thus, this book is intended to contribute to the determination and presentation of the auditor profile that can keep up with the said change and the auditor’s needs for this.
