Auditing Complexity
Egon W. Berghout, Rob Fijneman · Progress in IS · 2022
Abstract This chapter includes the primary issues that auditors and managers should address in order to control contemporary complex information systems, such as blockchain and artificial intelligence. These contemporary information systems often also impact an increasing number of stakeholders and regularly make autonomous and influential decisions. We conclude that system quality is primarily influenced by system design; however, independent audits remain one of the best incentives for software engineers and their managers to truly effectuate adequate control measures.