Book excerpt: As technology continues to evolve at an unprecedented pace, the field of auditing is also undergoing a significant transformation. Traditional practices are being challenged by the complexities of modern business environments and the integration of advanced technologies. This shift requires a new approach to risk assessment and auditing, one that can adapt to the changing landscape and address the emerging challenges of technology-driven organizations. Advances in Enterprise Technology Risk Assessment offers a comprehensive resource to meet this need. The book combines research-based insights with actionable strategies and covers a wide range of topics from the integration of unprecedented technologies to the impact of global events on auditing practices. By balancing both theoretical and practical perspectives, it provides a roadmap for navigating the intricacies of technology auditing and organizational resilience in the next era of risk assessment.