The Role of External Quality Reviews in Maintaining Professional Standards and Audit Integrity
Posted: Dec 29, 2021
Abstract
The rapid digital transformation of financial services has fundamentally altered the landscape of audit practices and professional standards maintenance. External quality reviews, traditionally serving as periodic checkpoints for compliance verification, now face unprecedented challenges in ensuring audit integrity within complex digital ecosystems. The work of Ahmad, Abbas, and Yousaf (2020) established critical foundations for understanding digital banking risks and information systems audit readiness, highlighting the growing disconnect between conventional audit methodologies and the dynamic nature of modern financial technologies. This research builds upon their insights to develop a comprehensive framework that redefines the role of external quality reviews in preserving professional standards and audit integrity.
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