European Proceedings of Social and Behavioural Sciences - 2023 : Challenges of Evolving Digital Auditing Landscape Among Malaysian Government Accountants and Auditors

Nurshuhaida, Abdul Razak (2023) European Proceedings of Social and Behavioural Sciences - 2023 : Challenges of Evolving Digital Auditing Landscape Among Malaysian Government Accountants and Auditors. European Proceedings of Social and Behavioural Sciences, 131. pp. 670-682. ISSN 2357-1330

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Abstract

Digital technologies are changing traditional industries and business models. In the age of digital transformation, governance and control culture are becoming more important as more controls are built into automated systems. Digitising the audit process is letting accountants look at and evaluate more data than ever before. Digital auditing would also improve the risk assessment process and find insights and observations that add value and turn auditing from a duty into an opportunity. Semi-structured interviews were conducted for the study with the respondents who were composed of top management from the audit and accounting departments in Malaysia. The findings of the interviews encourage auditors to continue to conduct their audits virtually and digitally to achieve quality audit performance without compromising on quality. Automation and acquiescence of audit procedures in digital audits accommodate the role of the auditor in promoting the audit objective. This study helps to highlight the importance of digital audit in the public sector auditor's commitment to effective, efficient, and economical data processing.

Item Type:	Article
Uncontrolled Keywords:	Auditor Performance, Digital Auditing, Digital Landscape, Government Accountants And Auditors
Divisions:	Institute of Graduate Studies (IGS)
Depositing User:	LIBRARY2 UPTM
Date Deposited:	07 Jul 2025 02:27
Last Modified:	07 Jul 2025 02:27
URI:	http://eprints.kuptm.edu.my/id/eprint/4771

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