DIGITAL AUDIT SYSTEMS: TRANSFORMATION OF AUDITING IN THE DIGITAL ERA

Abstract

The rapid digitization of business processes has rendered traditional, retrospective auditing methods insufficient. Digital Audit Systems (DAS) leverage technologies such as Big Data analytics, Artificial Intelligence (AI), and Robotic Process Automation (RPA) to provide real-time assurance. This paper explores the transition from manual sampling to full-population testing, the technical architecture of digital audits, and the resulting shift in the auditor’s role. The findings suggest that while DAS significantly increases detection rates for anomalies and fraud, it requires a new regulatory framework and a technologically proficient workforce.