It is in a context of crisis of confidence and new regulatory requirements that internal audit, formerly confined to the scope of the financial audit, was repositioned in the early 2000s around the theme of risk. Internal auditors have since taken off as an "expert function" serving senior management and governance bodies to help them better appreciate, prevent and control risks within their organizations.

The concept of risk is at the heart of its activity since it constitutes not only the very purpose of the audit but also the basis of its methodology.

The development of big data and new data processing technologies (artificial intelligence and machine learning) have significant effects on audit methodology, including risk evaluation. As a result, the boundaries between internal and external audit are blurring and their respective methodologies are being handed over. The interactions between the governance bodies (Audit Committee and Risk Committee) and the internal and external auditors will therefore evolve.

There is a need to study the practices of internal auditors interacting with external auditors within the governance framework. We need to increase our knowledge on the implementation of audit methodologies, on the impact of new technologies on the audit methodology and more specifically on the identification and evaluation of risks. From a scientific point of view insofar as this theme remains relatively untouched in the existing literature and there is a real need to be able to better appreciate what the audit produces. It has an interest from a societal point of view since the audit states that it can contribute to improving the management of the risks which are at the origin of the current crisis of confidence and the resulting expectations. Finally, there is a practical interest in responding to the difficulties that may potentially arise from the implementation of auditing standards - internal and external - but also opportunities related to the development of new technologies and their contribution to the governance and conformity.

Guidelines for submission

• For PhD students

Submitted papers should be classified according to the stage of development. These stages are:

• Exploratory papers that address the work that is likely to be carried out in the future. These should be based on a significant literature review, and are likely to come from students who are about to or have recently completed their first year.
• Development papers that are based on evidence and are at a stage where they may form a significant part of a thesis.
•  Full papers that form a substantial part of a thesis that is near to completion.
• For all papers

The deadline for submissions is 10 February 2019. We accept both abstracts and full papers (preference being given to full papers). Abstracts and full papers should be submitted as either a Microsoft Word, Pdf or a rich text file (.rtf), using the conference Web-site: https://sorbonneaudit.sciencesconf.org. Notifications of acceptance will be sent out before 28 February 2019. Full versions of papers are required by no later than 31 March 2019.

Notifications of acceptance will be sent out before 28 February 2019. Full versions of papers are required by no later than 31 March 2019.

We would encourage any potential author to contact either the conference chair or the PhD programme chair if they would like to discuss their ideas before submitting an abstract.

A number of papers will be selected for submission to International Journal of Auditing following a fast-track review process for publication.

Organising committe

Prof. Philippe Touron (University of Paris 1 Panthéon Sorbonne)

Dr. Coskun Cakar (Conservatoire National des Arts et Métiers of Paris)

Prof. Giuseppe D’Onza (University of Pisa)

Prof. Gerrit Sarens (Louvain School of Management)

Scientific Committee

Dr. Coskun Cakar (CNAM), Prof. Philippe Touron (Université Paris 1 Panthéon-Sorbonne), Prof. Gerrit Sarrens (Université Catholique de Louvain, Belgique), Prof. Guiseppe D’Onza (University of Pisa, Italy), Prof. Frédéric Gautier (IAE de Paris), Prof. Hubert Tondeur (CNAM), Dr. Bahram Soltani (Université Paris 1 Panthéon Sorbonne) and members of the conference Board.

The conference Board

Prof. Georges M. Selim, Cass Business School, UK (Honorary President)

Prof. Rob Melville, Cass Business School, UK

Prof. Marco Allegrini, University of Pisa, Italy

Prof. Gerrit Sarens, Université Catholique de Louvain, Belgium

Dr. Andreas Koutoupis, The University of the Aegean, Greece

Prof. Rita Lamboglia, University of Naples, Italy

Prof. Guiseppe D’Onza, University of Pisa, Italy

Dr. Janicke L Rasmussen, BI Norwegian Business School, Oslo, Norway

Dr. Arno Nuijten, Erasmus School of Economics, Rotterdam, The Netherlands

Prof. Marika Arena, Politecnico di Milano, Milano, Italy

PROGRAM