Audit - and then what? A roadmap for digitization of learning factories

Ullrich, André; Enke, Judith; Teichmann, Malte; Kreß, Antonio; Gronau, Norbert

doi:10.1016/j.promfg.2019.03.025

Cited by 11 publications

(8 citation statements)

References 9 publications

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“…Regarding the definition of The Fourth Industrial Revolution (4IR) can be considered, according to analysis of pervious literature (Lin et al, 2018;Babayeva and Manousaridis, 2020;Manita et al, 2020;Tavares et al, 2022;Hamid et al, 2022) as a radical and structural change process through combination and integration of digital and electronic technologies tools into a current business model and society. This is what some pervious literature (Deloitte, 2018;Schmitz and Leoni, 2019;Ullrich et al, 2019;Khanom, 2020) have called what is known as the process of digital transformation of the auditing profession' clients.…”

Section: The Industry 40 From Perspective An Accounting Professionmentioning

confidence: 94%

The Effect of the fourth The Effect of the fourth industrial revolution from the perspective of the auditing Profession

Nasr Ali

2024

Alexandria Journal of Managerial Research and Information Syste

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Section: The Industry 40 From Perspective An Accounting Professionmentioning

confidence: 94%

The Effect of the fourth The Effect of the fourth industrial revolution from the perspective of the auditing Profession

Nasr Ali

2024

Alexandria Journal of Managerial Research and Information Syste

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“…The demonstrators with their ability to communicate in different ways and the flexible transport system provide an effortless integration of hardware components into the overall system. Additionally, digital technologies and Internet of Thing (IoT) devices such as AR/VR glasses, tablets, smartwatches, robots, smart products and machines are integral elements (Ullrich et al 2019). The software is designed for a quick integration of sensors, actuators, and other devices using standard communication protocols such as OPC UA.…”

Section: Locations/ Companiesmentioning

confidence: 99%

A regional remanufacturing network approach - Modeling and simulation of circular economy processes in the era of Industry 4.0

Gronau¹,

Weber²,

Wander³

et al. 2022

Digitization of the Work Environment for Sustainable Production

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Manufacturing companies still have relatively few points of contact with the circular economy. Especially, extending life time of whole products or parts via remanufacturing is an promising approach to reduce waste. However, necessary cost-efficient assessment of the condition of the individual parts is challenging and assessment procedures are technically complex (e.g., scanning and testing procedures). Furthermore, these assessment procedures are usually only available after the disassembly process has been completed. This is where conceptualization, data acquisition and simulation of remanufacturing processes can help. One major constraining aspect of remanufacturing is reducing logistic efforts, since these also have negative external effects on the environment. Thus regionalization is an additional but in the end consequential challenge for remanufacturing. This article aims to fill a gap by providing an regional remanufacturing approach, in particular the design of local remanufacturing chains. Thereby, further focus lies on modeling and simulating alternative courses of action, including feasibility study and eco-nomic assessment.

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“…In the past, the audit process emphasized the collection of manual transaction evidence, and then along with the times, nowadays, digital audit evidence brings significant changes in the audit process [3]. This change in the audit process also impacts the learning process, which requires auditors to understand better the digitization process in accounting transactions [4]. Junior auditors must understand the audit program.…”

Section: Introductionmentioning

confidence: 99%

Good Audit Planning Practices in the Digital Era

Apandi¹,

Sofia²,

Zulhaimi³

2022

Proceedings of the 6th Global Conference on Business, Management, and Entrepreneurship (GCBME 2021)

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The purpose of this study is to identify important considerations that must be carried out by junior auditors in the planning phase in the current digitalization era. This research uses a qualitative study approach by conducting in-depth interviews with experts in auditing, information technology, and the digital economy. The results show that the critical considerations that need to be considered by the junior auditor are a comprehensive understanding of the auditee on 1) Information Technology-Based Accounting System; 2) IT Governance and the Possibility of Digital Fraud; 3) Business risks related to increasingly fierce industry competition; 4) Analytical procedures using big data analysis; and other important things related to the auditors themselves, namely 5) Digital-Based Audit Working Papers. The research results have implications for current audit learning, which must adapt to the audit environment in the digital era. The limitation of this research is that the research area of audit planning aspect is generally discussed. However, the characteristics of each industry are different. Then further research can be developed by linking the planning process with the type of industry.

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Audit - and then what? A roadmap for digitization of learning factories

Cited by 11 publications

References 9 publications

The Effect of the fourth The Effect of the fourth industrial revolution from the perspective of the auditing Profession

The Effect of the fourth The Effect of the fourth industrial revolution from the perspective of the auditing Profession

A regional remanufacturing network approach - Modeling and simulation of circular economy processes in the era of Industry 4.0

Good Audit Planning Practices in the Digital Era

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