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A Framework for Information Technology Auditing in Corporate Digital Operations

Journal: International Journal of Advanced Trends in Computer Science and Engineering (IJATCSE) (Vol.10, No. 5)

Publication Date:

Authors : ;

Page : 3058-3061

Keywords : Digital auditing; IT Auditing; Digital operations; Auditing 4.0;

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This paper provides a conceptual framework for auditing in digital operations. It aims to create and position digital auditing framework as a pragmatic lens for organisations in the embryonic, growth and established stage of digitalisation. The paper applies a conceptual approach by engaging in a brief conceptual review, thereafter, relying on extant literature and professional documents, the paper creates a maiden framework for digital auditing, which contributes to the literature on information technology auditing. Accordingly, this paper provides a digital auditing framework for professionals, academics, and researchers; in addition, it provides an agenda for further research to develop this initial framework by adding more encompassing nodes of digital auditing technological imperatives.

Last modified: 2021-10-14 01:01:25