Abstract

The purpose of this paper is to examine the role and importance of digital auditing in audit systems. Given that technological advances in computer auditing are a great guide for auditors, they, however, require a new audit approach for collecting digital evidence. This approach should show sensitive and important information. Most legal actions against auditors are due to a lack of reliable evidence. It is a challenge to determine whether the digital evidence the auditor collects is appropriate and reliable. This paper suggests some techniques in collecting and evaluating digital evidence. The results show that auditors must learn the best ways to obtain evidence in a consistent way with technology advancement and have the right evidence to comment.