Auditors in the digital risk era: A conceptual framework for integrating cybersecurity, continuous auditing, and professional judgment

Digitization of auditing has brought about hard to comprehend risks and opportunities which require a combined knowledge of technology, human judgment, as well as governance. The presented conceptual paper forms a framework, which integrates cybersecurity auditing, continuous auditing, and professional judgment to describe the potential of the audit effectiveness maintenance in digitally concentrated contexts. Using the Agency Theory, Institutional Theory and Professional Judgment Theory, the research offers the mediating nature of the auditor judgment between technological tools and the audit results; organizational and institutional aspects represent the moderating variables. The framework highlights the main conceptual propositions and offers methodological advice to future empirical studies that focus on multi-dimensional measurement, mixed-methods and testing of mediating-moderating relationships. The paper also has practical implications to auditors, organizational executives, and regulators, highlighting the necessity to adopt hybrid competencies, organizational governance systems that combine technology and ethical controls, and revised professional competencies. The paper is important in developing theory, informing empirical research, and advancing practice on improving quality of audit, ethical responsibility, and trust of stakeholders in the digital risk era by offering a comprehensive model of auditing in the digital era.