Ethical perspectives on Digital Auditing

The aim of this event is to evaluate digital auditing activities from an ethical perspective.

Especially as a result of technological developments, auditing is becoming more digital. Accordingly, while revealing the effects of technology on the auditing field, it also opens up a discussion of the ethical challenges encountered in addition to its known advantages.

  • 15 May 2024

This event is part of the CAPIA Research Forum.

The programme is part of the Good Governance Research Forum which guides and equips organizations, academics and researchers to connect and establish effective governance practices.

Background information

Technology surrounds us in every aspect, and this is valid for every professional group and sector. In this webinar, the reasons for the digitalization of the auditing profession, its development, and the opportunities and threats it brings are discussed. 

 

Considering the need for ethical principles and standards, which are fundamental requirements in the use of technology, strict control, risk assessment, and auditing is necessary. It aims to contribute to all our colleagues and audited process owners by evaluating all aspects of the results of audits carried out in the digital environment from an ethical and legal perspective.

Guest speakers

  • Associate Professor of Finance CIA, CFE, CFSA, CRMA, CICP, CPA Izmir Bakircay University
  • Chairman, Human Rights and Equality Institute of Türkiye
  • Senior Lecturer, Accounting and Auditing, Central University of Technology
  • Senior Lecturer, Department of Auditing, Tshwane University of Technology

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Sezer Bozkus Kahyaoglu

Associate Professor of Finance at the Bakirçay University

Sezer is an Associate Professor of Finance at the Bakirçay University, in Izmir, Türkiye, and an academic associate of the University of South Africa (UNISA) and the University of Johannesburg. Her research interests mainly include Applied Econometrics, Time Series Analysis, Financial Markets and Instruments, AI, Blockchain, Sustainability, Corporate Governance, Risk Management, Fraud Accounting, Auditing, Ethics, Coaching, Mentoring, and NLP. Sezer is the associate editor of two indexed journals and the AI book series editor at Springer. Sezer is a Steering Committee Member at the Good Governance Academy Research Forum and a co-founding member of the registered Engaged Scholarship project, Continuous Auditing in Public Sector Internal Auditing (CAPIA).

Professor Muharrem Kılıç

Chairman, Human Rights and Equality Institute of Türkiye

After completing his law studies at Marmara University Faculty of Law, Kılıç was appointed as an associate professor in 2006 and as a professor in 2011. Kılıç has held multiple academic and administrative positions such as Institution of Vocational Qualification Representative of the Sector Committee for Justice and Security, dean of the law school, vice-rector, head of the public law department, head of the division of philosophy and sociology of law department.

 

He has worked as a professor, lecturer, and head of the department in the Department of Philosophy and Sociology of Law at Ankara Yıldırım Beyazıt University Faculty of Law. His academic interests are “philosophy and sociology of law, comparative law theory, legal methodology, and human rights law”. In line with his academic interest, he has scientific publications consisting of many books, articles, and translations, as well as papers presented in national and international congresses.

Léandi Steenkamp

Senior Lecturer and former Head of Department Accounting and Auditing at the Central University of Technology, Free State, South Africa

Léandi is a Senior Lecturer and former Head of Department Accounting and Auditing at the Central University of Technology, Free State in South Africa. She started her career with the audit firm PwC, was later appointed as audit manager at the Office of the Auditor General of South Africa, and as from 2009 she is living out her passion for teaching and research in academia.

 

Léandi is a qualified Chartered Accountant (CA(SA)) registered with SAICA, Certified Internal Auditor (CIA) registered with the IIA, and Certified Information Systems Auditor (CISA) registered with ISACA . She completed her Master’s degree in Auditing (cum laude) in 2013, and her PhD in Auditing in 2017, with the University of the Free State. Both her Master’s and PhD dissertations focused on the sectional title industry in South Africa, specifically from an accounting and auditing perspective.

 

Léandi is an affiliate member of the National Association of Managing Agents (NAMA) SA, where she also acts in a consulting capacity and regularly addresses their members, boards of trustees and managing agents at meetings and conferences. Léandi is also actively involved in the Legal Education and Development (LEAD) division of the Law Society of South Africa (LSSA) where she regularly does advising, consulting, lecturing, assessing and moderating on postgraduate level focusing on legal accounting and trust auditing.

 

She has been a member of the South African Institute of Chartered Accountants (SAICA) Central District Committee since 2009, SAICA Central Region Members in Business (MiB) Forum since 2020, and the SAICA AGA(SA) Professional Development Committee (PDC) (since 2021). Since 2011 she serves as Academic Advocate for the international professional body Information Technology Auditing (ISACA). Léandi is an editorial panel member for The Journal of New Generation Sciences (JNGS) (since 2017), The South African Journal of Accounting Research (SAJAR) (since 2018). She serves on the extended EXCO of the South African Accounting Association (SAAA) and is currently the subject chair for Auditing.

Dr Louis Smidt (CIA, CRMA)

Senior Lecturer, Department of Auditing, Tshwane University of Technology

Louis is a Senior Lecturer in the Department of Auditing at the Tshwane University of Technology (TUT). He is a superbly qualified scholar with a track record of academic excellence achieved at the University of Pretoria and the University of the Free State.

 

Louis served as author of the IIA Global Exam Writing Team for the professional international certification in internal auditing (CIA), 2016 – 2019. He is a member of the Editorial Review Board of International Journal of Business Innovation (IJBI), since 2023, a member of the Editorial Review Board of Meditari Accountancy Research Journal (Meditari), since 2020, and a member of the Editorial Review Board of the Southern African Journal of Accountability and Auditing Research (SAJAAR), since 2012.

 

He is an editorial panel member of the scientific committee for the international peer reviewed conference on Accounting and Finance Innovation (ICAFI), since 2020, and an editorial panel member of the scientific committee for the international peer reviewed conference on (ICT for Auditing), since 2014. Louis is the IAEP coordinator for the Department of Auditing at TUT as part of the global accreditation by the Institute of Internal Auditors.

 

Louis is currently serving as an Academic Advocate for the international professional body for Information Technology Auditing (ISACA), since 2011. He has experienced in both Business and Information Technology audits, a sound knowledge of the IIA auditing standards and is widely consulted by internal auditors on technical matters with regards to adherence to standards and methodology requirements. He is experienced and qualified to conduct quality assurance reviews in line with the Institute of Internal Auditing global standards (Certified Quality Assurance Assessor).

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