HIGHLIGHTS
- What: The core objective of the research is to analyze and interpret the findings to offer recommendations for future research on digital auditing. The literature was selected based on the following criteria: 1) publications from 2020 to 2024, 2) inclusion of keywords related to digital auditing in both the private and public sectors, and 3) a focus on current usage and practices. analysis and filtering based on the research objectives. Keywords were selected based on the research scope, particularly focusing on the digital transformation in auditing within various sectors. This study examines the recent trends and advancements . . .
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