Digital auditing is about communicating organizational needs, overseeing employee performance, providing guidance, providing support, identifying development needs, and managing the interrelationship between staff and the organization so that each can be successful.
The main purpose of the digital audit is to identify and evaluate the risks of material misstatement due to error or fraud, by knowing the business and its environment, including the internal control of the audited enterprise, in order to express an opinion according to the reports arising from the results of digital activities, and thus to address the risks considered as the risk of material misstatement. It is to provide a basis for the design and implementation of counter-offices.
The summary of the 3 main stages of digital auditing is as follows:
- Analyzing the business, digital activities, real and digital environment, collecting information and determining and evaluating audit risks
- Gathering digital evidence, setting and implementing procedures
- Evaluation and reporting of digital and audit results