21 January 2021
15:00 CET
The Rector of UCLouvain and the Doctoral Commission in Economics and Management Sciences announce that Mr Nathanaël Betti will publicly support his dissertation, for the title of Doctor in Economics and Management Sciences of UCLouvain.
Title: "Essays on the influence of digitalisation on the internal audit function"
"The internal audit function has evolved over recent decades to adapt to the changing business environment. Today, the business environment is increasingly digitalised and requires organisations to adapt. Developed around three essays, this doctoral dissertation investigates how the internal audit function has evolved in a digitalised context in order to help organisations manage risks and achieve their goals. From a theoretical perspective, this doctoral thesis offers a more holistic and comprehensive view of the effects of digitalisation on the internal audit function, by gathering the perceptions of multiple stakeholders. In addition, this research considers multiple dimensions of internal audit quality and shows the positive effects of the use of data analytics and the performance of consulting activities by internal auditors on internal audit quality. This doctoral research also provides managerial contributions. First, it highlights the importance for the internal audit function to adapt its scope by developing an agile approach to audit planning. Second, it highlights that developing an advisory role for the internal audit function brings value to organisations. Third, it emphasises the need for internal audit departments to improve their digital expertise to acquire the digital knowledge necessary to audit increasingly digitalised business processes, but also to harness the potential of new technologies, especially data analytics, to perform their missions."
Thursday 21.01.21, 15:00 online
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