Implementation of Digital Government Policies: The Developing an Audit Process to Support the Stepping into a Digital Auditor (Cyber Auditor)

Abstract

        Currently, the inspection unit uses technology to manage the organization. The auditor did not examine the database of the information system used, By examining document evidence only. As a result, the evidence received by the auditor may not be adequately adequate. Which affects the auditor's opinion. This study aims to explore the establishment of an audit framework to bolster the capabilities of digital auditors. The target population encompasses cooperative auditors engaged in auditing activities for cooperatives and farmer groups in Thailand. A quantitative research approach was employed, involving the random selection of a sample comprising 190 subjects, with data collected through structured questionnaires. Data analysis encompassed descriptive and inferential statistical methods, encompassing frequency, percentage statistics, averages, and standard deviations, with a specific focus on enter multiple regression analysis. The results of the analysis found that the accounting audit process The overall picture is at the highest level ( x̄ = 4.73 , S.D. = 0.55). The analysis elucidates a discernible correlation among variables: a 1-unit increment in the prevalence of digital governance precipitates a 0.35-unit augmentation in audit process evolution, thus fostering the transition toward digital auditors. Furthermore, each 1-unit elevation in the efficacy of the management model precipitates a commensurate 0.24-unit advancement in the audit process's evolution, consequently fortifying the transition toward a digital auditor.