A Framework for Information Technology Auditing in Corporate Digital Operations

Abstract

This paper provides a conceptual framework for auditing in digital operations. It aims to create and position digital auditing framework as a pragmatic lens for organisations in the embryonic, growth and established stage of digitalisation. The paper applies a conceptual approach by engaging in a brief conceptual review, thereafter, relying on extant literature and professional documents, the paper creates a maiden framework for digital auditing, which contributes to the literature on information technology auditing. Accordingly, this paper provides a digital auditing framework for professionals, academics, and researchers; in addition, it provides an agenda for further research to develop this initial framework by adding more encompassing nodes of digital auditing technological imperatives.