Section 1. Audit function. Chapter 1. The influence of internal audit on external audit: evidence from Portugal and Spain ; Chapter 2. Corporate governance characteristics and audit fees: evidence from Portugal and Spain ; Chapter 3. Audit education in the Polytechnic Institute of Cv̀ado and Ave and the audit expectation gap ; Chapter 4. The auditor as a determining factor on derivative financial instrument disclosures ; Chapter 5. ISO standards and audit: a case study about ISO 31000 -- Section 2. Impact of technological development on the audit function. Chapter 6. An overview on mobile cloud computing: impact on the auditing process ; Chapter 7. The transformation of auditing from traditional to continuous auditing in the era of big data ; Chapter 8. Addressing continuous auditing challenges in the digital age: a literature review ; Chapter 9. Emerging auditing perspectives in the age of the fourth industrial revolution ; Chapter 10. Open source software in financial auditing ; Chapter 11. Transparency in Latin American and Caribbean supreme auditing institutions -- Section 3. Fraud and forensic audit. Chapter 12. To monitor and detect suspicious transactions in a financial transaction system through database forensic audit and rule-based outlier detection model ; Chapter 13. Forensic auditing tools in detecting financial statements' irregularities: benford's law and Beneish model in the case of Toshiba ; Chapter 14. Internal control system in cooperative society ; Chapter 15. Internal audit structure and fraud risk assessment from a regulatory perspective: an insight into the Turkish financial services sector ; Chapter 16. External vs. internal auditors in prevention and detection of fraud: the perception of Portuguese tax auditors.