Evolution of Smart Governance – The Past, Present and Future of Governance and Auditing

Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review

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Author(s)

  • W K Daniel TSE
  • Rong SHI

Related Research Unit(s)

Detail(s)

Original languageEnglish
Pages (from-to)57-66
Number of pages10
Journal / Publication電腦稽核
Issue number43
Publication statusPublished - Feb 2021

Abstract

With the rapid booming of modern businesses, huge volume of transactions is generated in shorter period. In addition, because of the business globalization which involves more than one party in a transaction, the transaction information has become more complicated than before. Besides, the high popularity of big data analytics has made the huge amount of data processing more complicated. All these have affected the effectiveness or efficiency of governance substantially. In this paper, the topics of smart governance and continuous auditing are discussed in terms of their past and current aspects.

Research Area(s)

  • Smart governance, Continuous auditing, Modern businesses, Globalization, big data analytics

Citation Format(s)

Evolution of Smart Governance – The Past, Present and Future of Governance and Auditing. / TSE, W K Daniel; SHI, Rong.
In: 電腦稽核, No. 43, 02.2021, p. 57-66.

Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review