Posted: Feb 05, 2021
The contemporary business landscape has undergone profound transformation through digitalization, compelling organizations to re-evaluate traditional operational paradigms. Among the most significantly impacted domains is auditing, where the conventional model of physical presence and manual verification has been challenged by the emergence of remote auditing methodologies. The accelerated adoption of digital technologies across industries, particularly in response to global disruptions, has created an imperative for auditing practices that can effectively operate in distributed, virtual environments. This research examines the effectiveness of remote auditing techniques within this new context, addressing a critical gap in understanding how digital transformation has reshaped assurance practices.
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