The overall role of the digital auditor in digital audit services is to communicate organizational needs, oversee employee performance, provide guidance, support, identify development needs, and manage the interrelationship between staff and the organization so that each can be successful.
Consultancy in the digital audit phase, digital activities, examination of real and digital environment, information gathering and guidance…
Digital auditing is designed to identify and assess risks of material misstatement due to error or fraud, thereby profiting the business.
The main purpose of the digital audit is to express an opinion and present strategies according to the reports emerging from the results of digital activities.
Digital Audit Firm, auditor; Risk assessment procedures are carried out in order to provide a basis for the assessment of risks of material misstatement on business objectives and audit claims, and to identify factors such as error-fraud.
Digital Audit Firm services are intended to familiarize yourself with the business and its environment, including the business’s internal control. For risk assessment procedures, analytical procedures, observation and audit procedures are applied and interviews are held with appropriate management levels.
Implementation of analytical procedures to reach a conclusion on the entirety of digital activities
Evaluation of audit evidence gathered and checks against evaluations
Evaluation of detected errors, including those that have not been implemented
Evaluate whether it has been prepared in accordance with the digital reporting framework
Implementation of audit procedures regarding events after the digital activity result form
Performing necessary procedures on comparison of results over close samples
Obtaining, reporting and sharing the statements regarding the results of the digital audit independent from the management
The digital audit process consists of examining the business, digital activities, real and digital environment, collecting information, identifying and evaluating audit risks, collecting evidence on digital activities, determining and applying procedures, evaluating and reporting digital and audit results.
Assessment of assertions and corresponding risks, digital risks
Gathering evidence, assessing inaccuracies, performing procedures, and conclusions
Communicates with management, corporate governance officers and other relevant parties.
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