CYBER-AUDITING THE FUTURE: HOW CONCEPTUAL FOUNDATION OF DIGITAL ASSURANCE REDEFINES RISK, ACCOUNTABILITY, AND TRANSPARENCY IN MULTINATIONAL FIRMS
未来のサイバー監査：デジタル保証の概念的基盤が多国籍企業のリスク、説明責任、透明性をどう再定義するか (AI 翻訳)
Idham Idham, Chusnul Rofiah
🤖 gxceed AI 要約
日本語
本研究は、多国籍企業におけるサイバー監査とデジタル保証の概念的基盤が、監査人の役割をどう再定義するかを体系的文献レビューで検討。AIやデータ分析の統合がESG報告の信頼性を高め、グリーンウォッシュを低減することを示す。監査の有効性は監査人の能力と制度的連携に依存する。
English
This study examines how cyber-auditing and the conceptual foundation of digital assurance redefine auditors' roles in multinational firms. Using a systematic literature review, it finds that integrating AI and data analytics into audit practices enhances the credibility of ESG reporting and reduces greenwashing. Audit effectiveness depends on auditor competence and institutional coordination.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ開示が始まり、監査保証の重要性が高まる中、デジタル監査技術の活用は有報や統合報告書の信頼性向上に寄与する。本モデルは日本企業の開示実務に示唆を与える。
In the global GX context
Globally, as ISSB and CSRD mandates expand, digital assurance frameworks are critical for credible ESG reporting. This study's DAGM model offers a governance blueprint for integrating AI-driven audit technologies, relevant for multinational compliance and greenwashing mitigation.
👥 読者別の含意
🔬研究者:Provides a conceptual framework (DAGM) linking digital audit technologies to ESG assurance, useful for further empirical testing.
🏢実務担当者:Highlights how AI-enabled audit tools can strengthen ESG reporting credibility and reduce greenwashing risks.
🏛政策担当者:Suggests that institutional coordination and auditor competence are key for effective digital assurance regulation.
📄 Abstract（原文）
The rapid digitalization of global business operations and escalating cyber risks have redefined assurance and accountability in multinational firms. This study examines how cyber-auditing and Conceptual Foundation of Digital Assurance reshape auditors' roles in mitigating digital risks and enhancing transparency across complex cross-jurisdictional environments. Employing a Systematic Literature Review (SLR) integrated with the Manual Data Analysis Procedure (MDAP), the study synthesizes evidence from forty Scopus Q1 journal articles published between 2022 and 2025 using open, axial, and selective coding. The findings demonstrate that cyber-auditing functions as a continuous, technology-enabled risk mitigation mechanism by integrating automation, data analytics, and artificial intelligence into audit practices. Conceptual Foundation of Digital Assurance further strengthens the credibility of ESG and sustainability reporting by reinforcing transparency and reducing greenwashing. Nevertheless, audit effectiveness remains contingent upon auditor competence, technological literacy, and institutional coordination across jurisdictions. The study proposes the Conceptual Foundation of Digital Assurance Governance Model (DAGM), explaining how digital audit technologies and institutional governance collectively strengthen accountability, transparency, and trust in the digital economy.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://ejournal.stiesia.ac.id/ekuitas/article/download/7712/1494first seen 2026-08-09 05:56:48
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。