CA FINAL PAPER 3

ADVANCED AUDITING ASSURANCE & PROFESSIONAL ETHICS

CHAPTER-12 DIGITAL AUDITING & ASSURANCE

1. DIGITAL AUDIT

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MEANING- Digital Audit is placing assurance on the effectiveness

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of the IT system implemented in an organization.

KEY FEATURES OF DIGITAL AUDIT. -

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● Encourages technological advancements
● More reliable audit report
● Save time,cost & human effort
● Allows to standardize processes
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● Comprehensive overview of End To End Process

● Informed Decision
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ADVANTAGES OF DIGITAL AUDIT. -

● Enhanced effectiveness & efficiency- can standardize the
process,routine tasks can be automated.
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● Better audit quality- correctly evaluate massive volume of

data quickly & lowers the chance of serious misstatements.
● Lower cost- automates the processes that were previously
done manually & shortens the time to complete the process.
● Better analytics-improved analytics with the help of AI.

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 ● Improved risk assessment - automation assists audit
process & streamlined testing improves risk assessment
procedure.

CONSIDERATION & CHALLENGES OF DIGITAL AUDIT. -

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● Know what business benefits the organization wants to

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achieve with automation.
● Think people first, change is difficult.
● Target the right processes.
● Automation is not a standalone solution.
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● Ensure standardization of processes before automation.
● Focus on governance and data security in the risk
framework before automation.
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Auditor will focus on the following areas while obtaining

understanding new technology-
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New activities or changes to existing processes due to new

technology.
Changes in the way the entity systems are developed and
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maintained & whether these introduce new risks and require new
controls.
Impact of new technology.

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 2. AUDITING DIGITALLY
MEANING-
Auditing digitally is using advancements in technology for
conducting an effective and efficient audit.

Example

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Bot is an automated software application that performs repetitive
tasks over a network. It follows specific instructions to imitate
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human behavior but is faster and more accurate.

Key features or Advantages of Auditing Digitally

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● Improve quality of audits- through automation data analytics

techniques we can easily move from sample auditing to full
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population of transactions being reviewed or reperformed.

● Decreasing human dependency- using technology minimizes

manual intervention which ultimately results in reducing the risk
of manual errors which occur from the judgment of different
individuals.

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 ● Increases transparency-transparency has been increased
with technology advancement, new ERPs & tools have audit
trail feature available to trace the transaction end to end.

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● Automation and Ease-automatic tasks like recording work in

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repositories, extracting data and sampling have improved the
quality of audit and reduced the manual error.

●
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Improved efficiency - what used to take weeks to learn and
programme using deep experts, is now easily available to auditors
after some simple training and digital upskilling. the result may
be- increased efficiency and fewer errors.
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● Better risk assessment- dashboards, visual presentations and

other tools helps in understanding where the risk lies and what all
areas need more attention.
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Considerations in Auditing Digitally

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What problems are you trying to solve?

Continuously evaluate the emerging technologies and latest tools to see
what can benefit the audit.

Which technology can help you?

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 There are a number of tools available. Consider how comfortably these
solutions will integrate into your current processes and flag any
potential implementation issues early on.

How will you upskill your people?

Technology is only as good as people using it. Continuous training helps

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them to get better.

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Range of automated solutions:
There is a range of automation solutions,from low to high
sophistication,which helps to standardize the repeatable tasks &
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optimize the efforts resulting in doing better.

Example- Macros & Scripts, Business Process Automation , Robotic

Process Automation, Intelligent Process Automation
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3. Understand The IT Environment

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Understanding the ways in which the entity relies upon IT & how
the IT environment is set up to support the business. This allows
the auditor to better understand where risks might arise from
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the entity’s use of IT.

Understanding how IT is used by the entity helps in identifying
controls over the entity’s IT processes.
Assessing complexity of IT environment helps the teams consider
whether to involve experts in the planning or execution of audit.

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 Key Areas for an Auditor to Understand IT Environment

● Understand the flow of transaction -focus on identifying &

understanding IT applications & environmental aspects that
are relevant to flow of transaction & information processing
in the information system.

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● Identification of significant systems - the auditor may
identify IT infrastructure corresponding to how information
relating to significant class of transactions,account balances

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& disclosures flow through & out entity’s information system.

Identification of Manual and Automated Controls- An

entity's mix of manual and automated elements varies with the
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nature and complexity of use of IT.The characteristics of manual

or automated elements are relevant to the auditor's
identification and assessment of the risk of material
misstatement.
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● Identification of the Technologies used- the need to

understand the emerging technologies implemented and the role
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they play in the entity's information processing or other financial

reporting activities and consider whether there are risks arising
from their use.

● Assessing the Complexity of the IT environment - not all

applications of the IT environment have the same level of

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 complexity the level of complexity for individual characteristics
differs across applications.

4 IDENTIFYING RISKS FROM USE OF IT

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HOW TO IDENTIFY IT RISK - The auditor may consider the nature

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of identified IT application. It is more likely that IT risk will
be more where volume & complexity of automated application is
higher & management is placing great reliance on controls.

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RISK ARISING FROM USE OF IT

● Unauthorized access to data that may result in

destruction or improper changes to data.
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● The possibility of IT personnel gaining access

privileges, unauthorized changes to data in master
files.
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● Unauthorized changes to IT applications.

● Failure to make necessary updates to IT
applications.
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● Inappropriate manual intervention.

● Data loss or Data corruption.
● Risk of Downtime.
● System Integration & Compatibility - failure in one
system may lead to widespread failure in integrated

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 systems & end result of Inappropriate integration
would be incorrect.
● Heavy data load,network usage impact the
application performance & to overcome the
performance issues of IT systems, resources or
hardware can be added to the existing nodes which is

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known as Scaling.

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IT DEPENDENCIES
IT Dependencies are created when IT is used to

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initiate,authorize,record,process or report transactions
for inclusion in financial statements.

There are 5 types of IT dependencies

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1.Automated Controls - these are designed into IT

environment to enforce business rules. ex-Purchase order
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approval via format checks.

2.Reports-system generated reports are often used in
execution of entity’s manual controls.
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3.Calculations - calculations are accounting procedures

that are performed by an IT system instead of a person.
4.Security- Security including segregation of duties is
enabled by IT environment to restrict access to information
& to determine roles & responsibilities.

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 5.Interfaces -Programmed logic that transfer data from
one IT system to another.

Note- After identifying IT dependencies relevant to flow of

transactions & processing of financial information, Auditor need
to understand how management responds to the associated risk

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that may arise from them.

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5.ASSESSING CYBER RISK

CYBER RISK - RA
A cyber attack is an attempt to gain unauthorized access to a
computing system or network with the intent to cause
damage,steal,expose,alter,disable or destroy data.
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Most common types of cyber attacks are

1. Malware-any programme or code created with the intent to
harm computer, network or server.
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Its subsets are Ransomware,Fileless Malware,Trojans,Viruses etc.

● Ransomware - in Ransomware attack it locks and encrypts victims

data rendering them inaccessible and unusable until the attacker
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receives a ransome payment.

● Fileless Malware- it is a type of malicious activity that uses
native,legitimate tools built into a system to execute a cyber
attack & leaves no footprint.

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 ● Trojan- It is a malware that appears to be legitimate software
disguised as native operating system programs or harmless files
like free downloads.
● Mobile malware- a type of malware designed to target mobile
devices, It is delivered through malicious downloads, operating
system vulnerabilities,phishing,smishing & use of unsecured Wi-Fi.

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2. Denial Of Service(DOS) Attacks- attack that floods a

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network with false requests in order to disrupt business
operations,users are unable to perform routine and necessary
tasks such as assessing email,website, online accounts or other
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resources. These typically resolve without paying ransom,they cost
the organization time, money and other resources.

3. Phishing - a type of cyber attack that uses email, SMS ,phone

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& social media to share sensitive information such as passwords,

account numbers or to download a malicious file that will install
viruses on the phone or computer.
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Types of Phishing are-

● Spear Phishing- attack that targets specific individuals or

organizations typically through malicious emails with the goal is to
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steal sensitive information such as login credentials.

● Whaling - a type of social engineering attack targeting senior
level executive employees with the purpose of stealing money or
information or gaining access to a person's computer.

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 ● Smishing-fraudulent practice of sending text messages
purporting to be from reputable companies in order to induce
individuals to reveal personal information such as passwords.
● Vishing- fraudulent use of phone calls and voice messages
pretending to be from a reputable organization to convince
individuals to reveal private information such as bank details.

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4. Spoofing - technique through which a cyber criminal disguises
themselves as a trusted source & able to engage with the target
& access their systems or device with the ultimate goal of stealing
information, extorting money or installing malware.

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Types Of Spoofing Are-
Domain Spoofing - attacker impersonates a known business or
person with a fake website or email domain to fool people.
E-mail Spoofing - a type of cyber attack that targets the
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businesses by using emails with forged sender addresses.

5. Identity Based Attacks-when a valid user's credentials have

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been compromised and an adversary is pretended to be that user.

6. Insider Threats- current or former employees that cause

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danger to an organization because they have Direct access to the

company network,sensitive data and intellectual property.
7. DNS Tunneling- cyber criminals are using malicious domain
names and DNS servers to bypass the protection and complete
data exfiltration.

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 8.IoT based Attacks- targets an Internet of Things(IoT)
device or network .Once compromised, hackers can assume control
of the device, steal data, or join a group of infected devices.

Stages of Cyber Risks -

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there are 3 stages of cyber risk:
Stage 1-Assessing the cyber risk: every organization should

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consider at least the common threats such as ransomware,email
phishing and hacks or insiders committing malicious activities.

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Stage 2-Impact of cyber risk: cyber attack can impact one or
more types of risks.Some of the indicative areas can be -
Regulatory costs, business interruptions,Data loss & litigation,
Ransomware,Breach of privacy, fines and penalties .
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Stage 3-Managing the cyber risk: cyber risk management can

help an organization -
to gain a holistic understanding of cyber risk.
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to assess the existing IT and cybersecurity program.

to align cybersecurity and IT transformation initiatives with
strategic objectives & critical risks.
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to understand accepted and documented compensating controls.

Cyber security framework

It includes how management is identifying the risk,protecting
& safeguarding its assets from risk.

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 1. Identify the risk- auditor has to determine whether the
entity's risk assessment process considers cybersecurity risks.
The entity should
-conduct a periodic assessment and develop a management strategy

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which identifies cyber security risk around IT system failure.
- maintain & periodically review inventory of their information assets

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-classify & prioritize protection of their information assets based on
sensitivity & business value.
- review how cybersecurity risks affect internal controls over Financial
Reporting.
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- determine overall responsibility for cybersecurity in the business
environment.

2.Protect the risk-entity monitors whether there has been

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unauthorized access to electronic assets & any related impact on

financial reporting. Formal training should be conducted to make
the teams aware of the risk associated with cyber attacks. Entity
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should implement effective controls for data security.

3.Detect The Risk -Entity should have controls and procedures

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that enable it to identify cyber security risk & to assess & analyze
the impact on entitiy's business ,evaluate the significance and
consider timely disclosures.

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 4.Respond To Risk-In case of material cybersecurity breach has
been identified management should capture the details of nature
of incident and how it was identified.the security incident
response plan helps in analyzing the impact & help in taking
appropriate actions.

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5.Recover From Risk-entity should undertake appropriate actions

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to recover from attack and make sure the business is up & running.
Once the impact evaluated and communicated with the regulators
the recovery plans need to be implemented like patch upgrades

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,better controls ,improved technology in terms of
firewall,antivirus tools etc.

Control Considerations For Cyber Risks:

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1. Control around vendor setup and modifications- certain cyber

schemes exist in which changes to bank account or other critical
vendor information are requested through email scams.Entities have
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inappropriately dispersed funds to these individuals therefore

inappropriately reduced the liability owed to actual vendors.
Controls-
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● Who is responsible for changes to vendor master Data?

● Communication channels used to request changes?
● Systems and technology used to initiate authorized and process
requests?
● Are authentication protocols defined to verify modifications?

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 2.Controls around electronic transfer of funds: cyber schemes
pertaining to fraudulent requests for wire transfers are made
relating to business transactions and vendor payments.
Controls-
● Are person responsible for wire transfers educated on the
relevant threats?

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● Are authentication protocols defined to verify wire transfer

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requests?
● What systems and technology are used to facilitate the request?

3.Controls around patch management: Cyber attacks exploit

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known security vulnerabilities resulting in manipulation or
destruction of data often caused by unapplied patches.
Controls-
● Does the entity have a patch management program ?
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● Does the entity run periodic vulnerability scans?

● how is the entity notified of patches by external vendors?
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Remote Audit
Remote audit or virtual audit is when the auditor uses the online
or electronic means to conduct the audit ,auditor engages using
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technology to obtain the audit evidence or to perform

documentation review.
Considerations for remote audit :Auditors must develop tailored
strategies to ensure the remote audit meets the requirements.
Feasibility and Planning :

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 ● Planning should involve agreeing on audit timelines ,meeting
platform to be used,data exchange mechanism, any access
authorisation requests.
● The execution phase involves video/tele conferencing with
auditees. documentation should be transferred through a
document sharing platform.

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Confidentiality,Security & Data Protection:

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● To ensure security and confidentiality, access to document
sharing platforms should be sufficiently restricted &
secured by encrypting the data that is sent across the
network.
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● Auditor should not take screenshots of auditees as audit
evidence. Any screenshot should be previously authorized by
audited organization & should use VPN while accessing the
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auditee's IT system.

Risk Assessment- the assessment if remote audit would be

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sufficient to achieve objectives.

Advantages & Disadvantage Of Remote Audit

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1.Cost and time effective. Due to network issues meetings can

be interrupted

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 2.Comfort and flexibility. Limited ability to visualize facility
culture of the organization,& the
body language of the auditees.

3.Time required to gather The opportunity to present

evidence can spread over several doctored documents & to omit

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weeks. relevant information is increased.

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4.Auditor can get first-hand Remote access to sensitive IT
evidence directly from the IT systems may not be allowed.
system.

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5.Widens the selection of auditors Cultural challenges for the auditor.
from a global network of experts. Audit procedures like physical
verification of assets and stock
taking cannot be performed.
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6.EMERGING TECHNOLOGIES IN AUDIT

Some important considerations for auditors are to assess the impact
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of emerging technologies on business and evaluate whether

management is properly assessing the impact of emerging technologies
on internal control over financial reporting.
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Data Analytic Techniques

Generating and preparing meaningful information from raw system data
using processes, tools, and techniques is known as Data Analytics.It
allows auditors to more effectively audit the large amounts of data
held and processed in IT systems in larger clients which improve the
audit quality.

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 Audit analytics helps:
• To discover and analyze patterns
• Identifying anomalies
• Extract other useful information in data

The data analytics methods used in an audit are known as Computer

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Assisted Auditing Techniques or CAATs. It involves use of multiple
data analytical tool or visualization tools that can help the

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auditor to deep dive into the problem statement and hence increase
the audit quality.
Auditor performing audit analytics can make use of various

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applications and tools that help them to analyze large data sets
and obtain insights

1. ACL - Audit Command Language (ACL) Analytics is a data

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extraction and analysis software used for fraud detection and

prevention, and risk management. It samples large data sets to
find irregularities.
Ex- ACL is used to analyze and check complete data sets to
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perform Trial Balance reconciliations during the Audits.

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2. Alteryx - Alteryx is used to consolidate financial or operational

data to assess controls. A fully transparent audit trail of every
action is performed in Alteryx in the form of a workflow.
It can also be used to automate set procedures that are
performed periodically like reconciliations, consolidations,
marketing workflows, system integrations, continuous audits etc.

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 3. Power BI – Power BI is a business intelligence platform that
provides nontechnical business users with tools for aggregating,
analyzing, visualizing and sharing data

Ex- Power BI dashboard used for checking the outliers of the

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apparel company.By the use of Power BI, the sales data provided

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by the client was further converted into dashboard to analyze the
trends and patterns as per the market standards.

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4. CaseWare – CaseWare is a data analysis software & provide
tools that helps in conducting audit quickly, accurately and
consistently. It helps in streamlining processes and eliminating the
routine tasks. It is Used by accounting firms, governments and
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corporations worldwide.

Ex- CaseWare provides the solutions to build accounting software

which turns any document, including financial statements into cost
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effective client ready report.It automatically links to client data

and securely communicate with the client in real time.
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7.AUTOMATED TOOLS IN AUDIT

Robotic process automation (RPA), blockchain, machine

learning,Internet of Things (IOT) and artificial intelligence (AI)

are some prime examples of automation.

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 Internet of Things: IoT is the concept of connecting any device to

the internet. Key components of IoT are data collection, analytics,

connectivity, and people and process.

Ex- refrigerator placing an order with a grocery store whenever the

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supply of eggs falls below a certain number.

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Audit Implications

● Audit firms may need to train and upskill auditors to evaluate the

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design and operating effectiveness of automated controls.

● Consider payment processing tools that allow users to pay via

credit card at a retail location through a mobile device.

● Auditors would need to consider the volume of those transactions

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and the processes and controls related to it.

Common Risks of IoT

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Device hijacking, data siphoning, denial of service attacks, data

breaches and device theft.

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AI (Artificial intelligence)

system or a machine that can think and learn. AI systems utilize data

analysis and algorithms to make decisions based on predictive methods.

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 AI to predict when to book the lowest prices for flights,hotels, car and

vacation home rentals.

Ex- Self Driving Cars

Auditor Implications

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● Auditors should assess the effectiveness of algorithms and

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whether their output is appropriately reviewed and approved.

● Auditors must also consider cybersecurity and search for

possible bugs and vulnerabilities that can be exploited to impact

AI functionality.
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● Auditors should confirm their understanding of how the use of AI

affects the entity’s flows of transactions,and should also

consider whether AI is making decisions.

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Common risks- Security, Data Privacy

Blockchain
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Blockchain is based on a decentralized and distributed ledger that is

secured through encryption. Each transaction is validated by the

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blockchain participants, creating a block of information that is

distributed to all participants. All blocks are sequenced so that any

modification of a block disqualifies the information.

Ex-Bitcoin, cryptocurrency transfer application.

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 Audit implications

Auditors should consider the appropriate governance & security

transactions around the transactions. As blockchain interacts with

legacy systems and business partners,concerns related to insecure

application programming interfaces (APIs), data confidentiality and

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privacy cannot be ignored.

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Common Risks.-cyber-attacks ,data hacks & security issues

Auditors should ensure that the organization has the necessary data

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management processes and complies with regulations.

NFT(Non-Fungible Token)
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NFTs are non-fungible tokens used to represent ownership of unique

items.Unlike physical money & cryptocurrencies that are fungible

(means they can be traded or exchanged for one another).NFTs contain

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the digital signature which make them unique. NFTs are digital assets,

e.g., photos.
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Key Features Of NFT-

• Digital Asset -It is a digital asset that represents Internet

collectibles like art, music, and games with an authentic certificate

created by blockchain technology that underlies Cryptocurrency.

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 • Unique - It cannot be forged.

• Exchange - NFT exchanges take place with cryptocurrencies such as

Bitcoin on specialist sites.

Challenges

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Ownership & Copyright concerns, security risks, market is not that

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wide, online frauds etc.

Robotic Process Automation

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RPA is the automation of the repetitive processes performed by users.

Robotic Process Automation software bots can interact with any

application or system the same way people do—except that RPA bots
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can operate around the clock, nonstop, much faster and with 100%

reliability and precision.

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Audit Implications

It is important for auditors to understand RPA processes, which

include data extraction, aggregation, sanitization and cleansing.

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To perform substantive testing, auditors must have an understanding

of the tools used to develop and maintain RPA.

Common Risks

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 ● Operational and execution risks: Robots are deployed without

proper operating model. Buying the wrong tool, making wrong

assumptions, taking shortcuts, and jeopardizing security and

compliance.

● Change management risks: Not following the change management

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implementation lifecycle, improper and incomplete testing (not

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covering all scenarios) leads to inaccurate results.

● RPA Strategy Risk: Setting wrong expectations, improper KPIs,

and unrealistic business goals creates an environment of

uncertainty. RA
RPA developers and auditors should collaborate to align RPA workflows

with relevant standards and guidelines, ultimately improving the

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effectiveness of audits and enhancing client assurance given below:

Columnar Presentation of IND AS 16 -

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Para Accounting Relevant Relevant Presentation IFCoFR Audit

ref policy data to be calculation in financial procedures
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captured to be made statements as per SAs

8. CONTROL CONSIDERATIONS OR OBJECTIVES OF AUDITING

DIGITALLY

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 Auditors should focus on the following control considerations.

● Should gain a holistic understanding of changes in the industry

and the information technology

● Should consider risks resulting from the implementation of new

technologies

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● Should consider whether digital upskilling or specialists are

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necessary to determine the impact of new technologies.

Ex-where auditor should test the appropriate controls for relying

on digital systems
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• Reliance on systems or programs inaccurately processing data,

processing inaccurate data.

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• Unauthorized access to data that might result in destruction of data

or improper changes to data.

• The possibility of information technology personnel gaining access

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privileges.

• Unauthorized or erroneous changes to data in master files,systems or

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programs.

• Failure to make necessary changes to systems or programs.

• Inappropriate manual intervention.

• Potential loss of data .

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 • Risks while using third-party service providers.

• Cybersecurity risks.

Key Steps For Auditors In A Changing Technology Environment

Maintain sufficient professional skepticism when reviewing

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management’s risk assessment for new systems.

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• Understand the direct and indirect effects of new technology

• Understand how the technologies impact the flow of transactions, &

design a sufficient & appropriate audit response.

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• Assess the appropriateness of management’s processes to select,

develop, operate, and maintain controls related to the technology.

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9.Next Generation Audit

The Next Generation Audit is human-led, tech-powered and
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data-driven. It is based on combining emerging technologies to

redefine how audits are performed.

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. 3D printing, augmented reality (AR) and virtual reality (VR),

biotechnology, auditing through drones (also known as an ‘Unmanned

Aerial Vehicle’ (UAV)and quantum technology are some of the most

rapidly advancing areas.

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 Drone Technology: Using drone technology in remote locations for

stock counts.Drone captured audit information can be combined with

various alternative sources of information to optimize quality of

deliverables, consolidate audit information and enhance the execution

speed.

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Augmented Reality: The technology allows users to view the

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real-world environment with augmented (added) elements, generated

by digital devices.

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Virtual Reality: VR goes a step forward and replaces the real world

entirely with a simulated environment, created through digitally

generated images, sounds, and even touch and smell.

Ex- Custom Headset - simulate experiences such as flying or skydiving.

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Ex of augmented & virtual reality - Architecture & Engineering

Business, Health Sector etc.

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Metaverse: The metaverse is the emerging 3-D digital space that

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uses virtual reality, augmented reality, and other advanced internet

technology to allow people to have lifelike personal and business

experiences online.

Considerations for future-

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 • Beyond cryptocurrencies, coins, and exchanges, players in the

Metaverse will need to consider how to build digital monetary systems

and apply economic principles to things like

digital land.

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• Governance models will become ever more difficult to balance.

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• Identity in the digital world has historically been different based on

the platform utilized.

• Synchronicity is the ability for aspects of the Metaverse to be

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multiplayer, simultaneous, and real-time.

Potential Application Of Metaverse In financial domain:

1.Virtual Banking & Transaction - Virtual banking services, virtual

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bank accounts & transactions using virtual currencies.

2.Digital Asset Management- a virtual asset trading platform

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within the metaverse, allowing users to buy, sell, and trade NFTs and

other digital assets.

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3.Virtual Financial Education and Training: virtual classroom

environment where participants can attend interactive financial

education sessions.

4.Virtual Meetings and Conferences

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 5.Data Visualisation & Analytics: visualize complex financial data in

interactive and immersive 3D environment.

Common Risk Associated

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public safety,cybersecurity, data privacy, data protection, lack of

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standards and technical challenges.

10.Conclusion

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Emerging technologies bring opportunities to organizations, but they

also expose the enterprise to new risk. Auditors are expected to

identify the right balance between cost and benefit of internal

controls for mitigating these risk factors.

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